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Company No: SC330189 (Scotland)

# SGOILTEAN URA INVESTMENTS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

SGOILTEAN URA INVESTMENTS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

Contents

SGOILTEAN URA INVESTMENTS LIMITED

## BALANCE SHEET

AS AT 31 MARCH 2026
SGOILTEAN URA INVESTMENTS LIMITED

## BALANCE SHEET (continued)

AS AT 31 MARCH 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Debtors | 2 | 1 |  | 1
|  | 1 |  | 1
Net current assets |  | 1 |  | 1
Total assets less current liabilities |  | 1 |  | 1
Net assets |  | 1 |  | 1
Capital and reserves |  |  |  |
Called-up share capital | 3 | 1 |  | 1
Total shareholder's funds |  | 1 |  | 1

Sgoiltean Ura Investments Limited (registered number: SC330189) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Sgoiltean Ura Investments Limited (registered number: SC330189) were approved and authorised for issue by the Board of Directors on 12 May 2026. They were signed on its behalf by:

D MacInnes Director |

SGOILTEAN URA INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
SGOILTEAN URA INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Sgoiltean Ura Investments Limited is a private company limited by shares incorporated in Scotland. The registered office is Comhairle Nan Eilean Siar Council Offices, Sandwick Road, Stornoway, Scotland, HS1 2BW.
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

##### Investments

The company held 0.01% of an interest in Sgoiltean Ura LLP, which is registered in Scotland, at a cost of £0.01. On 31 March 2013 the assets and liabilities of Sgoiltean Ura LLP were transferred to Comhairle Nan Eilean Siar, and the company's interest in Sgoiltean Ura LLP ceased on that date.

#### 2. Debtors

| 2026 |  | 2025
| £ |  | £
Amounts owed by Group undertakings | 1 |  | 1

#### 3. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 4. Related party transactions

Other related party transactions

| 2026 |  | 2025
| £ |  | £
At 31 March 2026, Comhairle Nan Eilean Siar owed £1 to the company relating to unpaid share capital. | 1 |  | 1

#### 5. Ultimate controlling party

The company is controlled by Comhairle Nan Eilean Siar, a Scottish local authority.