IRIS Accounts Production v25.4.12.37 SC792554 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 1.00000 Ordinary B 1.00000 Ordinary A 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC792554 2024-12-31 SC792554 2025-12-31 SC792554 2025-01-01 2025-12-31 SC792554 2023-12-15 SC792554 2023-12-16 2024-12-31 SC792554 2024-12-31 SC792554 ns15:Scotland 2025-01-01 2025-12-31 SC792554 ns14:PoundSterling 2025-01-01 2025-12-31 SC792554 ns10:Director1 2025-01-01 2025-12-31 SC792554 ns10:Director2 2025-01-01 2025-12-31 SC792554 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC792554 ns10:SmallEntities 2025-01-01 2025-12-31 SC792554 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC792554 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC792554 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC792554 ns10:FullAccounts 2025-01-01 2025-12-31 SC792554 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 SC792554 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 SC792554 ns10:OrdinaryShareClass3 2025-01-01 2025-12-31 SC792554 ns5:CurrentFinancialInstruments 2025-12-31 SC792554 ns5:CurrentFinancialInstruments 2024-12-31 SC792554 ns5:ShareCapital 2025-12-31 SC792554 ns5:ShareCapital 2024-12-31 SC792554 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC792554 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC792554 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC792554 ns5:ComputerEquipment 2024-12-31 SC792554 ns5:ComputerEquipment 2025-01-01 2025-12-31 SC792554 ns5:ComputerEquipment 2025-12-31 SC792554 ns5:ComputerEquipment 2024-12-31 SC792554 ns10:OrdinaryShareClass1 2025-12-31 SC792554 ns10:OrdinaryShareClass2 2025-12-31 SC792554 ns10:OrdinaryShareClass3 2025-12-31

REGISTERED NUMBER: SC792554 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Ouninpohja Ltd

Ouninpohja Ltd (Registered number: SC792554)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Ouninpohja Ltd (Registered number: SC792554)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,302 |  | 241 |  |

CURRENT ASSETS

Cash at bank | 65,745 |  | 58,753 |  |

CREDITORS

Amounts falling due within one year | 5 | 58,760 |  | 58,939 |  |

NET CURRENT ASSETS/(LIABILITIES) | 6,985 |  | (186 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,287 |  | 55 |  |

PROVISIONS FOR LIABILITIES | 273 |  | 51 |  |

NET ASSETS | 8,014 |  | 4 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 4 |  | 4 |  |

Retained earnings | 8,010 |  | - |  |

SHAREHOLDERS' FUNDS | 8,014 |  | 4 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2026 and were signed on its behalf by:

Mr Peter Geoffrey Allen - Director

Mr Alasdair Brian Lindsay - Director

Ouninpohja Ltd (Registered number: SC792554)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Ouninpohja Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC792554

| Registered office: | 9 St Peters Buildings

| Edinburgh

| United Kingdom

| EH3 9PG

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Asset class |  | Depreciation methods |  |

| Computer equipment |  | 25% Straight line |  |

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Ouninpohja Ltd (Registered number: SC792554)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Going concern

| The financial statements have been prepared on a going concern basis.

| Foreign currency transactions and balances

| Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

| Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025 | 251 |  |

| Additions | 1,499 |  |

| At 31 December 2025 | 1,750 |  |

| DEPRECIATION

| At 1 January 2025 | 10 |  |

| Charge for year | 438 |  |

| At 31 December 2025 | 448 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,302 |  |

| At 31 December 2024 | 241 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 15,726 |  | 16,362 |  |

| Other creditors | 43,034 |  | 42,577 |  |

58,760 |  | 58,939 |  |

Ouninpohja Ltd (Registered number: SC792554)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 6 | Ordinary | £1 | 2 |  | 2 |  |

| 2 | Ordinary B | £1 | 1 |  | 1 |  |

| 2 | Ordinary A | £1 | 1 |  | 1 |  |

4 |  | 4 |  |

7. | FINANCIAL COMMITMENTS

| The total amount of other financial commitments not provided in the financial statements was £260.

| The above commitment relates to the rent of the business premises and is on a one month rolling contract.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| These loans are interest free and there are no fixed terms for repayment.

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed Mr P Allen, director £39,878 (2024:£28,523) and Mr A Lindsay, director £1,655 (2024: £12,554). These loans are interest free and there are no fixed terms for repayment.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling parties are Peter Allen and Alasdair Lindsay, by virtue of their shareholding.