REGISTERED NUMBER: SC673307 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Nine Sign Glasgow Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

Mr Michael Kane

Registered office:

Unit 9 28 Queen Elizabeth Avenue

Hillington Park

Glasgow

G52 4NQ

Registered number:

SC673307 (Scotland)

Accountants:

Total Accounting Ltd.

10 Moncrieff Street

Paisley

PA3 2BE

Fixed assets

Investments

3

408,000

408,000

Current assets

Debtors

4

1

1

Creditors

Amounts falling due within one year

5

(34,500

)

(34,500

)

Net current liabilities

(34,499

)

(34,499

)

Total assets less current liabilities

373,501

373,501

Creditors

Amounts falling due after more than one year

6

(279,500

)

(318,500

)

Net assets

94,001

55,001

Capital and reserves

Called up share capital

1

1

Retained earnings

94,000

55,000

94,001

55,001

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:

Mr Michael Kane - Director

1.	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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Creditors

Creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of

transaction costs, and are measured subsequently at amortised cost using effective interest method.

Taxation

Taxation for the year 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 year 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.

2.	Employees and directors

The average number of employees during the year was NIL (2025 - NIL).

3.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 May 2025

and 30 April 2026

408,000

Net book value

At 30 April 2026

408,000

At 30 April 2025

408,000

4.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

1

1

5.

Creditors: amounts falling due within one year

2026

2025

£

£

Amounts owed to group undertakings

8,000

8,000

Other creditors

26,500

26,500

34,500

34,500

6.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Other creditors

279,500

318,500

7.	Secured debts

A floating charge covering all property and undertakings of the company has been granted to G & J Casey Ltd (As Trustee).