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Company Registration No. SC222178 (Scotland)
Nocturnal Aviators Limited Unaudited accounts for the year ended 31 August 2025
Nocturnal Aviators Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Nocturnal Aviators Limited Company Information for the year ended 31 August 2025
Director
Norman Arthur Rowan
Secretary
Colin Conlon
Company Number
SC222178 (Scotland)
Registered Office
12 Niddry Street South Edinburgh EH1 1NS
Accountants
Select Financial Management (Scotland) Ltd Accountants & Business Advisers Axwell House 2 Westerton Road Broxburn West Lothian EH52 5AU
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Nocturnal Aviators Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
189,453
189,453
Current assets
Cash at bank and in hand
1,373
1,780
Creditors: amounts falling due within one year
5
(416,566)
(416,566)
Net current liabilities
(415,193)
(414,786)
Net liabilities
(225,740)
(225,333)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(225,840)
(225,433)
Shareholders' funds
(225,740)
(225,333)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 March 2026 and were signed on its behalf by
Norman Arthur Rowan Director Company Registration No. SC222178
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Nocturnal Aviators Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Nocturnal Aviators Limited is a private company, limited by shares, registered in Scotland, registration number SC222178. The registered office is 12 Niddry Street South, Edinburgh, EH1 1NS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2025
£
Fair value at 1 September 2024
189,453
At 31 August 2025
189,453
This is the cost of a potential development site owned by the company.
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
114,951
114,951
Loans from directors
301,615
301,615
416,566
416,566
6
Transactions with related parties
Other creditors per Note 5 above is a loan due to Termshield Limited, a company under common control. This loan is interest-free and has no set repayment date.
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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