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Registered number: SC234641
The Grove (Aberdeen) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Nuvo Scotland Limited
The Grove (Aberdeen) Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
The Grove (Aberdeen) Limited
Accountants' Report
For The Year Ended 31 July 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of The Grove (Aberdeen) Limited for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Grove (Aberdeen) 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 The Grove (Aberdeen) 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 The Grove (Aberdeen) Limited and state those matters that we have agreed to state to the director of The Grove (Aberdeen) 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 The Grove (Aberdeen) Limited and its director as a body for our work or for this report.
It is your duty to ensure that The Grove (Aberdeen) 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 The Grove (Aberdeen) Limited . You consider that The Grove (Aberdeen) 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 The Grove (Aberdeen) 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.

10 March 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
The Grove (Aberdeen) Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC234641

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 3,787
Tangible Assets | 5 |  | 96 |  | 128
|  |  | 96 |  | 3,915
CURRENT ASSETS
Stocks |  | 10,645 |  | 11,954 |
Debtors | 6 | 4,805 |  | 5,815 |
Cash at bank and in hand |  | 18,638 |  | 24,582 |
|  | 34,088 |  | 42,351 |
Creditors: Amounts Falling Due Within One Year | 7 | (33,976 ) |  | (37,186 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 112 |  | 5,165
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 208 |  | 9,080
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (8,980 )
NET ASSETS |  |  | 208 |  | 100
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 108 |  | -
SHAREHOLDERS' FUNDS |  |  | 208 |  | 100

Page 2
Page 3
The Grove (Aberdeen) Limited
Balance Sheet (continued)
As At 31 July 2025
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The financial statements were approved by the board of directors on 23 February 2026 and were signed on its behalf by:

Mr R Grant Director
23 February 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
The Grove (Aberdeen) Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
The Grove (Aberdeen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC234641 . The registered office is 32 Albyn Grove, Aberdeen, AB10 6SQ.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of twenty years.
2.4. 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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
Page 4
Page 5
The Grove (Aberdeen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 70,392
As at 31 July 2025 | 70,392
Amortisation
As at 1 August 2024 | 66,605
Provided during the period | 3,787
As at 31 July 2025 | 70,392
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | 3,787

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 5,507 | 8,249 | 13,756
As at 31 July 2025 | 5,507 | 8,249 | 13,756
Depreciation
As at 1 August 2024 | 5,422 | 8,206 | 13,628
Provided during the period | 21 | 11 | 32
As at 31 July 2025 | 5,443 | 8,217 | 13,660
Net Book Value
As at 31 July 2025 | 64 | 32 | 96
As at 1 August 2024 | 85 | 43 | 128

Page 5
Page 6
The Grove (Aberdeen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 182 |  | 196
Prepayments and accrued income | - |  | 773
Other debtors | 2,591 |  | 1,955
Director's loan account | 2,032 |  | 2,891
| 4,805 |  | 5,815

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,108 |  | 1,781
Bank loans and overdrafts | 8,980 |  | 9,797
Corporation tax | 9,580 |  | 9,999
Other taxes and social security | 44 |  | -
VAT | 1,715 |  | 1,883
Other creditors | 11,353 |  | 13,726
Accruals and deferred income | 196 |  | -
| 33,976 |  | 37,186

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 8,980

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

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Richard Grant | 2,891 | 8,625 | (9,484 ) | - | 2,032

The above loan is interest free and has no fixed repayment terms.
10. Ultimate Controlling Party
The ultimate controlling party is R Grant.
Page 6