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REGISTERED NUMBER: SC824790 (Scotland)

Unaudited Financial Statements

for the Period 3 October 2024 to 30 November 2025

for

Nautis Consultancy Ltd

Nautis Consultancy Ltd (Registered number: SC824790)

Contents of the Financial Statements

for the Period 3 October 2024 to 30 November 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Nautis Consultancy Ltd

Company Information

for the Period 3 October 2024 to 30 November 2025

| DIRECTORS: | G Ross

| Ms L Ross

| REGISTERED OFFICE: | 145 St Vincent Street

| Glasgow

| G25JF

| REGISTERED NUMBER: | SC824790 (Scotland)

| ACCOUNTANTS: | McLay McAlister & McGibbon LLP

| Chartered Accountants

| 145 St Vincent Street

| Glasgow

| G2 5JF

Nautis Consultancy Ltd (Registered number: SC824790)

Balance Sheet

30 November 2025

| Notes | £ |

| FIXED ASSETS

| Tangible assets | 4 | 4,274 |  |

| CURRENT ASSETS

| Cash at bank | 35,469 |  |

| CREDITORS

| Amounts falling due within one year | 5 | (32,703 | ) |

| NET CURRENT ASSETS | 2,766 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 7,040 |  |

| PROVISIONS FOR LIABILITIES | (1,068 | ) |

| NET ASSETS | 5,972 |  |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Retained earnings | 5,970 |  |

| SHAREHOLDERS' FUNDS | 5,972 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

G Ross - Director

Nautis Consultancy Ltd (Registered number: SC824790)

Notes to the Financial Statements

for the Period 3 October 2024 to 30 November 2025

1. | STATUTORY INFORMATION

| Nautis Consultancy Ltd 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, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost

| The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

Nautis Consultancy Ltd (Registered number: SC824790)

Notes to the Financial Statements - continued

for the Period 3 October 2024 to 30 November 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 6,379 |  |

| At 30 November 2025 | 6,379 |  |

| DEPRECIATION

| Charge for period | 2,105 |  |

| At 30 November 2025 | 2,105 |  |

| NET BOOK VALUE

| At 30 November 2025 | 4,274 |  |

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

£ |

| Taxation and social security | 29,863 |  |

| Other creditors | 2,840 |  |

32,703 |  |