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COMPANY REGISTRATION NUMBER: SC241455

Nevismark Limited

Filleted Unaudited Financial Statements

30 January 2026

Nevismark Limited

Statement of Financial Position

30 January 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 1,007 | 810

Current assets

Debtors | 6 | 189 | 4,827
Cash at bank and in hand | 8,832 | 4,180
| ------- | -------
| 9,021 | 9,007

Creditors: amounts falling due within one year | 7 | 9,640 | 9,084
| ------- | -------
Net current liabilities | 619 | 77
| ------- | ----
Total assets less current liabilities | 388 | 733
| ---- | ----
Net assets | 388 | 733
| ---- | ----

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 386 | 731
| ---- | ----
Shareholders funds | 388 | 733
| ---- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Nevismark Limited

Statement of Financial Position (continued)

30 January 2026
These financial statements were approved by the board of directors and authorised for issue on 6 March 2026 , and are signed on behalf of the board by:

Mr M Stephen |
Director |

Company registration number: SC241455

Nevismark Limited

Notes to the Financial Statements

Year ended 30 January 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Kingsford Cottage, South Affleck, Whiterashes, Aberdeenshire, AB21 0RB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 33% straight line

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Tangible assets

| Plant and machinery | Equipment | Total
| £ | £ | £
Cost |  |  |
At 31 January 2025 | 7,882 | 1,074 | 8,956
Additions | – | 600 | 600
| ------- | ------- | -------
At 30 January 2026 | 7,882 | 1,674 | 9,556
| ------- | ------- | -------
Depreciation |  |  |
At 31 January 2025 | 7,072 | 1,074 | 8,146
Charge for the year | 203 | 200 | 403
| ------- | ------- | -------
At 30 January 2026 | 7,275 | 1,274 | 8,549
| ------- | ------- | -------
Carrying amount |  |  |
At 30 January 2026 | 607 | 400 | 1,007
| ------- | ------- | -------
At 30 January 2025 | 810 | – | 810
| ------- | ------- | -------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 189 | 4,827
| ---- | -------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 227 | 735
Corporation tax | 5,135 | 5,154
Social security and other taxes | 3,067 | 1,984
Other creditors | 1,211 | 1,211
| ------- | -------
| 9,640 | 9,084
| ------- | -------