Registration number: SC681945

Nianna Investment Company Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 4

Nianna Investment Company Limited

(Registration number: SC681945)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	506,913	315,416
Current assets
Debtors		3,953	193
Cash at bank and in hand		7,333	4,490
		11,286	4,683
Creditors: Amounts falling due within one year		(1,005)	(1,045)
Net current assets		10,281	3,638
Total assets less current liabilities		517,194	319,054
Provisions for liabilities		(4,844)	(4,872)
Net assets		512,350	314,182
Capital and reserves
Called up share capital		200	200
Revaluation reserve		-	32,452
Profit and loss account		512,150	281,530
Total equity		512,350	314,182

Nianna Investment Company Limited

(Registration number: SC681945)
Abridged Balance Sheet as at 31 December 2025

For the financial year ending 31 December 2025 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 of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 16 July 2026 and signed on its behalf by:
 

Mr NW Dickson

Director

Mrs A Dickson

Director

Nianna Investment Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
85 Comely Bank Avenue
Edinburgh
Midlothian
EH4 1EU

These financial statements were authorised for issue by the Board on 16 July 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment. The fair value used for listed equity shares and bonds is the closing market price at the balance sheet date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Nianna Investment Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Other financial assets (current and non-current)

	Total £
Non-current financial assets
Cost or valuation
At 1 January 2025	315,416
Fair value adjustments	22,009
Additions	482,605
Disposals	(313,117)
At 31 December 2025	506,913
Carrying amount
At 31 December 2025	506,913