Company registration number SC169516 (Scotland)
IF & CA NICOLSON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
IF & CA NICOLSON LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
£
£
£
£
Fixed assets
215,128
220,429
Current assets
65,495
84,522
Prepayments and accrued income
101
99
Creditors: amounts falling due within one year
(9,993)
(14,759)
Net current assets
55,603
69,862
Total assets less current liabilities
270,731
290,291
Creditors: amounts falling due after more than one year
(2,700)
(2,975)
Net assets
268,031
287,316
Capital and reserves
268,031
287,316
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
0
1

IF & CA Nicolson Limited is a private company limited by shares incorporated in Scotland. The registered office is Sungaets, Ollaberry, Shetland, Scotland, ZE2 9SA.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

IF & CA NICOLSON LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 6 May 2026
C Nicolson
Director
Company registration number SC169516 (Scotland)
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