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REGISTERED NUMBER: SC543444 (Scotland)

Financial Statements for the Year Ended 31st March 2026

for

Niven Developments Limited

| Niven Developments Limited (Registered number: SC543444) |

Contents of the Financial Statements

for the Year Ended 31st March 2026

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 4

| Niven Developments Limited |

Company Information

for the Year Ended 31st March 2026

| DIRECTOR: | J C Niven

| REGISTERED OFFICE: | The Garage

| Palnackie

| Castle Douglas

| DG7 1PG

| REGISTERED NUMBER: | SC543444 (Scotland)

| AUDITORS: | Project Pacioli Audit Co Limited

| trading as Farries Kirk & McVean

| Chartered Accountants & Statutory Auditors

| Dumfries Enterprise Park

| Heathhall

| Dumfries

| DG1 3SJ

| Niven Developments Limited (Registered number: SC543444) |

Balance Sheet

31st March 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 105,664 |  | 121,366 |  |

Cash at bank and in hand | 41 |  | 41 |  |

105,705 |  | 121,407 |  |

CREDITORS

Amounts falling due within one year | 5 | - |  | (12,001 | ) |

NET CURRENT ASSETS | 105,705 |  | 109,406 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 105,705 |  | 109,406 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 105,704 |  | 109,405 |  |

SHAREHOLDERS' FUNDS | 105,705 |  | 109,406 |  |

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 24th July 2026 and were signed by:

J C Niven - Director

| Niven Developments Limited (Registered number: SC543444) |

Notes to the Financial Statements

for the Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Niven Developments Limited 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.

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.

| Financial instruments

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

| Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are presented as non current liabilities.

| Borrowings

| Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transactions costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

| 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.

| Niven Developments Limited (Registered number: SC543444) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

| Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are presented as non current liabilities.

| Borrowings

| Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transactions costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

3. | EMPLOYEES AND DIRECTORS

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

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed by group undertakings | 105,664 |  | 121,366 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | - |  | 12,001 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Gerald McGill, BA CA (Senior Statutory Auditor)

| for and on behalf of Project Pacioli Audit Co Limited

7. | RELATED PARTY DISCLOSURES

| The company is a subsidiary of TP Niven (Holdings) Limited. The company has taken advantage of exemption under section 33.1A from disclosing related party transactions with group members which are wholly owned.

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is TP Niven (Holdings) Limited.

| The ultimate controlling party is J C Niven.