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Registered number: SC173867
Ornum Technical Services Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2026
Nuvo Scotland Limited
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Company Information
Directors Mrs R Munro
Mr K Munro
Secretary Mrs R Munro
Company Number SC173867
Registered Office Blacksmith's Croft
Kinellar
AB21 0SG
Accountants Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Ornum Technical Services Ltd. for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ornum Technical Services Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Ornum Technical Services Ltd. , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ornum Technical Services Ltd. and state those matters that we have agreed to state to the directors of Ornum Technical Services Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ornum Technical Services Ltd. and its directors as a body for our work or for this report.
It is your duty to ensure that Ornum Technical Services Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ornum Technical Services Ltd. . You consider that Ornum Technical Services Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Ornum Technical Services Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
20 August 2026
Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 2
Page 3
Balance Sheet
Registered number: SC173867
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand - 4,778
- 4,778
Creditors: Amounts Falling Due Within One Year 4 (33,042 ) (36,991 )
NET CURRENT ASSETS (LIABILITIES) (33,042 ) (32,213 )
TOTAL ASSETS LESS CURRENT LIABILITIES (33,042 ) (32,213 )
NET LIABILITIES (33,042 ) (32,213 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (33,142 ) (32,313 )
SHAREHOLDERS' FUNDS (33,042) (32,213)
For the year ending 30 April 2026 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 19 August 2026 and were signed on its behalf by:
Mr K Munro
Director
19 August 2026
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 May 2024 100 (20,908 ) (20,808)
Loss for the year and total comprehensive income - (11,405 ) (11,405)
As at 30 April 2025 and 1 May 2025 100 (32,313 ) (32,213)
Loss for the year and total comprehensive income - (829 ) (829)
As at 30 April 2026 100 (33,142 ) (33,042)
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Ornum Technical Services Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC173867 . The registered office is Blacksmith's Croft, Kinellar, AB21 0SG.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have not been prepared on a going concern basis due to the fact that the company is going to stop trading 12 months from date of signing.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.  The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.  Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price. 
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method. 
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments 
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 5
Page 6
4. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Accruals and deferred income 605 2,760
Directors' loan accounts 32,437 34,231
33,042 36,991
5. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mrs Rhona Munro (624 ) - - - (624 )
Mr Kevin Munro (33,607 ) 4,747 (2,954 ) - (31,814 )
The above loans are interest free and has no fixed repayment terms.
6. Ultimate Controlling Party
The company's ultimate controlling party is Mr K Munro and Mrs R Munro .
Page 6