Silverfin false false 30/06/2025 01/07/2024 30/06/2025 Lejf Kragh Jensen 17 March 2026 The Company did not trade in the current or prior financial year. The director is looking to close down the company. SC166496 2025-06-30 SC166496 2024-06-30 SC166496 core:CurrentFinancialInstruments 2025-06-30 SC166496 core:CurrentFinancialInstruments 2024-06-30 SC166496 core:ShareCapital 2025-06-30 SC166496 core:ShareCapital 2024-06-30 SC166496 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC166496 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC166496 bus:OrdinaryShareClass1 2025-06-30 SC166496 2024-07-01 2025-06-30 SC166496 bus:FilletedAccounts 2024-07-01 2025-06-30 SC166496 bus:SmallEntities 2024-07-01 2025-06-30 SC166496 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC166496 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC166496 bus:Director1 2024-07-01 2025-06-30 SC166496 2023-07-01 2024-06-30 SC166496 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC166496 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC166496 (Scotland)

# RAINNIESTON LTD.

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH THE REGISTRAR

RAINNIESTON LTD.

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

Contents

RAINNIESTON LTD.

## BALANCE SHEET

AS AT 30 JUNE 2025
RAINNIESTON LTD.

## BALANCE SHEET (continued)

AS AT 30 JUNE 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Cash at bank and in hand |  | 124,814 |  | 138,767
|  | 124,814 |  | 138,767
Creditors: amounts falling due within one year | 3 | ( 2,890) |  | ( 2,890)
Net current assets |  | 121,924 |  | 135,877
Total assets less current liabilities |  | 121,924 |  | 135,877
Net assets |  | 121,924 |  | 135,877
Capital and reserves |  |  |  |
Called-up share capital | 4 | 2 |  | 2
Profit and loss account |  | 121,922 |  | 135,875
Total shareholder's funds |  | 121,924 |  | 135,877

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rainnieston Ltd. (registered number: SC166496) were approved and authorised for issue by the Director on 17 March 2026. They were signed on its behalf by:

Lejf Kragh Jensen Director |

RAINNIESTON LTD.

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
RAINNIESTON LTD.

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Rainnieston Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael, Axis Business Centre, Thainstone, AB51 5TB, Scotland, United Kingdom. The principal place of business is Kammerherrevej 12, 9240 Nibe, DK Denmark.
The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
During the financial year the company was non trading, however the company has sufficient cash reserves to meet the liabilities of the company as and when they fall due for a period of at least 12 months from the date of signing these financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial assets
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price..
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 2,890 |  | 2,890

#### 4. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 A ordinary shares of £ 1.00 each | 2 |  | 2