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Registered number: SC169830
Drill-Wright Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Nuvo Scotland Limited
Drill-Wright Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Drill-Wright Limited
Accountants' Report
For The Year Ended 31 December 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Drill-Wright Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Drill-Wright Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Drill-Wright Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Drill-Wright Limited and state those matters that we have agreed to state to the director of Drill-Wright Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Drill-Wright Limited and its director as a body for our work or for this report.
It is your duty to ensure that Drill-Wright Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Drill-Wright Limited . You consider that Drill-Wright Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Drill-Wright Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 March 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Drill-Wright Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC169830

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 72 |  | 219
|  |  | 72 |  | 219
CURRENT ASSETS
Debtors | 5 | 5,234 |  | 5,234 |
Cash at bank and in hand |  | 734,234 |  | 794,775 |
|  | 739,468 |  | 800,009 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,250 ) |  | (936 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 738,218 |  | 799,073
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 738,290 |  | 799,292
NET ASSETS |  |  | 738,290 |  | 799,292
CAPITAL AND RESERVES
Called up share capital |  |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 737,290 |  | 798,292
SHAREHOLDERS' FUNDS |  |  | 738,290 |  | 799,292

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

MS J Smart Director
28 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Drill-Wright Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Drill-Wright Limited is a private company, limited by shares, incorporated in Scotland, registered number SC169830 . The registered office is 4 Baikiehill Steading, Rothienorman, Inverurie, Aberdeenshire, AB51 8YY.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 20% - on cost

2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
Drill-Wright Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 737
As at 31 December 2025 | 737
Depreciation
As at 1 January 2025 | 518
Provided during the period | 147
As at 31 December 2025 | 665
Net Book Value
As at 31 December 2025 | 72
As at 1 January 2025 | 219

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | 5,234 |  | 5,234

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15 |  | 13
Director's loan account | 1,235 |  | 923
| 1,250 |  | 936

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
MS Jane Smart | (923 ) | - | (312 ) | - | (1,235 )

The above loan is interest free and has no fixed repayment terms.
8. Ultimate Controlling Party
The company's ultimate controlling parties are the executors of the estate of John Doubenmierany.
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