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Registration number: SC668729

Scot Stability Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Scot Stability Limited

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 7

Scot Stability Limited

(Registration number: SC668729)
Statement of Financial Position as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 79,270 | 619,799
Investments | 5 | 9 | 32
|  | 79,279 | 619,831
Current assets |  |  |
Stocks | 6 | - | 5,517
Debtors | 7 | 271,080 | 1,114,451
Cash at bank and in hand |  | 15,296 | 6,261
|  | 286,376 | 1,126,229
Creditors: Amounts falling due within one year | 8 | (408,858) | (3,123,448)
Net current liabilities |  | (122,482) | (1,997,219)
Net liabilities |  | (43,203) | (1,377,388)
Capital and reserves |  |  |
Called up share capital | 9 | 10 | 10
Profit and loss account |  | (43,213) | (1,377,398)
Shareholders' deficit |  | (43,203) | (1,377,388)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 3 March 2026 and signed on its behalf by:

Dr M J Thomas Director

Scot Stability Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
272 Bath Street
Glasgow
G2 4JR

Principal activity

The principal activity of the company is the trade of the provision of management and technical services relating to the production and sale of electricity.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis. There is a deficit position on
net current assets, but this is due to amounts owed to parent or other group companies which will not
be paid within 12 months unless the company is able to do so. Given these amounts are repayable on
demand they are still treated as creditors due in less than a year.

Scot Stability Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than assets under construction, over their estimated useful lives.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Development costs

Capitalisation of origination and development costs
The company expenses all costs incurred on prospective projects except those which can be transferred to other projects. Costs which are capable of being transferred are held on the balance sheet until they are attached to a viable project.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Scot Stability Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. .
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Scot Stability Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4 | Tangible assets

| Assets under construction £ | Total £
Cost or valuation
At 1 August 2024 | 619,800 | 619,800
Additions | 46,286 | 46,286
Disposals | (586,816) | (586,816)
At 31 July 2025 | 79,270 | 79,270
Carrying amount
At 31 July 2025 | 79,270 | 79,270
At 31 July 2024 | 619,799 | 619,799

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 9 | 32

| £
Cost or valuation
At 1 August 2024 | 9
Carrying amount
At 31 July 2025 | 9
At 31 July 2024 | 32

Scot Stability Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

6 | Stocks

| 2025 £ | 2024 £
Other inventories | - | 5,517

7 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | - | 137,023
Amounts owed by related parties | 11 | 240,000 | 960,599
Other debtors |  | 31,080 | 16,829
|  | 271,080 | 1,114,451

8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 813 | 183,230
Amounts owed to group undertakings | 11 | 212,733 | 2,680,974
Taxation and social security |  | 193,812 | 257,744
Accruals and deferred income |  | 1,500 | 1,500
|  | 408,858 | 3,123,448

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.00001 each | 1,000,000 | 10 | 1,000,000 | 10

10 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

Scot Stability Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

11 | Related party transactions

Transactions with group companies
The company has taken advantage of the exemption provided by FRS 102 s33.1A whereby disclosures need not be given of transactions entered into between two or more members of a group, provided that any subsidiary that is party to the transaction is a wholly owned subsidiary.
Transactions with ultimate parent undertaking
At the balance sheet date the company owed its ultimate parent undertaking, Rainiko Limited, £Nil (2024: £396,500). There are no fixed repayment terms but interest is charged on any outstanding balance.