Harlaw Acquisitions Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Harlaw Acquisitions Limited for the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Harlaw Acquisitions Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Harlaw Acquisitions Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Harlaw Acquisitions Limited and state those matters that we have agreed to state to the directors of Harlaw Acquisitions Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harlaw Acquisitions Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Harlaw Acquisitions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Harlaw Acquisitions Limited . You consider that Harlaw Acquisitions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Harlaw Acquisitions Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11 May 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Harlaw Acquisitions Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: SC467587

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		150,000		150,000

			150,000		150,000
CURRENT ASSETS
Debtors	6	506		-
Cash at bank and in hand		819		719

		1,325		719
Creditors: Amounts Falling Due Within One Year	7	(233,193 )		(229,572 )

NET CURRENT ASSETS (LIABILITIES)			(231,868 )		(228,853 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(81,868 )		(78,853 )

NET LIABILITIES			(81,868 )		(78,853 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(81,968 )		(78,953 )

SHAREHOLDERS' FUNDS			(81,868)		(78,853)

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Harlaw Acquisitions Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 11 May 2026 and were signed on its behalf by:

Mr I Duncan

Director

The notes on pages 4 to 6 form part of these financial statements.

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Harlaw Acquisitions Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Harlaw Acquisitions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC467587 . The registered office is 7 Harlaw Terrace, Aberdeen, AB15 4YU.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates are not called on for repayment until the company is in such a position to be able to make repayments.

2.3. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% on cost

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

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

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

...CONTINUED

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Harlaw Acquisitions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Financial Instruments - continued

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 February 2025	18,018

As at 31 January 2026	18,018

Depreciation
As at 1 February 2025	18,018

As at 31 January 2026	18,018

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025 and 31 January 2026	150,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	195,331	195,331

Fair value at 31 January 2026 is represented by:

Valuation in 2021	(32,346)
Valuation in 2025	(12,985)
Cost	195,331
	150,000

The properties were valued on an open market basis on 31 January 2026 by the Director's.

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Harlaw Acquisitions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	506	-

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	250	250
Accruals and deferred income	1,471	1,200
Directors' loan accounts	231,472	228,122

	233,193	229,572

8. Directors Advances, Credits and Guarantees

Included within creditors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Ms Brenda Duncan	(178,979 )	6,500	(10,350 )	-	(182,829 )
Mr Ian Duncan	(49,143 )	1,000	(500 )	-	(48,643 )

The above loan's are interest free and have no fixed repayment terms.

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