IRIS Accounts Production v25.4.12.37 SC709012 Board of Directors 1.10.24 30.9.25 30.9.25 0 0 false true false false true false Ordinary A 50.00000 Ordinary B 50.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC709012 2024-09-30 SC709012 2025-09-30 SC709012 2024-10-01 2025-09-30 SC709012 2023-09-30 SC709012 2023-10-01 2024-09-30 SC709012 2024-09-30 SC709012 ns15:Scotland 2024-10-01 2025-09-30 SC709012 ns14:PoundSterling 2024-10-01 2025-09-30 SC709012 ns10:Director1 2024-10-01 2025-09-30 SC709012 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC709012 ns10:SmallEntities 2024-10-01 2025-09-30 SC709012 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC709012 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC709012 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC709012 ns10:FullAccounts 2024-10-01 2025-09-30 SC709012 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 SC709012 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 SC709012 ns10:Director2 2024-10-01 2025-09-30 SC709012 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC709012 ns5:CurrentFinancialInstruments 2025-09-30 SC709012 ns5:CurrentFinancialInstruments 2024-09-30 SC709012 ns5:ShareCapital 2025-09-30 SC709012 ns5:ShareCapital 2024-09-30 SC709012 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC709012 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC709012 ns10:OrdinaryShareClass1 2025-09-30 SC709012 ns10:OrdinaryShareClass2 2025-09-30

REGISTERED NUMBER: SC709012 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| JLR INVESTMENTS (SCOTLAND) LIMITED |

JLR INVESTMENTS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC709012)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

JLR INVESTMENTS (SCOTLAND) LIMITED

COMPANY INFORMATION

for the year ended 30 September 2025

| DIRECTORS: | L Reid

| J Reid

| REGISTERED OFFICE: | Q Court

| 3 Quality Street

| Edinburgh

| EH4 5BP

| REGISTERED NUMBER: | SC709012 (Scotland)

| ACCOUNTANTS: | S&W Partners (Scotland) Limited

| Q Court

| 3 Quality Street

| Edinburgh

| EH4 5BP

JLR INVESTMENTS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC709012)

BALANCE SHEET

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Investments | 4 | 73,242 |  | 147,195 |  |

Cash at bank and in hand | 1,277 |  | 142 |  |

74,519 |  | 147,337 |  |

CREDITORS

Amounts falling due within one year | 5 | (64,416 | ) | (108,984 | ) |

NET CURRENT ASSETS | 10,103 |  | 38,353 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,103 |  | 38,353 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | 10,003 |  | 38,253 |  |

SHAREHOLDERS' FUNDS | 10,103 |  | 38,353 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 21 November 2025 and were signed on its behalf by:

L Reid - Director

JLR INVESTMENTS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC709012)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| JLR Investments (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from interest receivable on investments at each reporting date.

| FINANCIAL INSTRUMENTS

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

| Short-term debt instruments, including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| 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.

JLR INVESTMENTS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC709012)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| CURRENT ASSET INVESTMENTS

| The company provides project financing in the form of interest bearing loans on commercial terms.

| The investments are accounted for as basic financial instruments at amortised cost and reviewed annually for impairment.

3. | EMPLOYEES AND DIRECTORS

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

4. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Unlisted investments | 73,242 |  | 147,195 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,012 |  | 3,566 |  |

| Other creditors | 62,404 |  | 105,418 |  |

64,416 |  | 108,984 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 50 | Ordinary A | £50 | 50 |  | 50 |  |

| 50 | Ordinary B | £50 | 50 |  | 50 |  |

100 |  | 100 |  |

| Both classes of shares have attached to them full voting, dividend and capital distribution (including winding up) rights and are not redeemable.

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included in "Other creditors" are amounts totalling £2,248 (2024 - £4,082) due to the directors from the company. The loans are interest fee and repayable on demand.

8. | RELATED PARTY DISCLOSURES

| Included in "Other creditors" is an amount of £58,262 (2024 - £99,531) due to a related party company with common control. The loan is interest free and repayable on demand.