Company Registration No. SC788257 (Scotland)
Nest Key Ltd
Unaudited accounts
for the year ended 30 November 2025
Nest Key Ltd
Unaudited accounts
Contents
Nest Key Ltd
Company Information
for the year ended 30 November 2025
Directors
Maja Stirrat
Danielle Louise Kane
Company Number
SC788257 (Scotland)
Registered Office
5 Campsie View
Glasgow
G69 9AH
Scotland
Accountants
Ease Accounting "We Make It Easy" Ltd
20-22 Wenlock Road
London
N1 7GU
Nest Key Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
203,972
207,353
Cash at bank and in hand
6,527
49
Creditors: amounts falling due within one year
(187,620)
(249,229)
Net current liabilities
(181,093)
(249,180)
Net assets/(liabilities)
22,879
(41,827)
Called up share capital
100
100
Capital contribution reserve
74,472
-
Profit and loss account
(51,693)
(41,927)
Shareholders' funds
22,879
(41,827)
For the year ending 30 November 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by
Maja Stirrat
Director
Company Registration No. SC788257
Nest Key Ltd
Notes to the Accounts
for the year ended 30 November 2025
Nest Key Ltd is a private company, limited by shares, registered in Scotland, registration number SC788257. The registered office is 5 Campsie View, Glasgow, G69 9AH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance method
Fixtures & fittings
25% on reducing balance method
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
184,092
679
30,336
215,107
Additions
1,416
-
1,018
2,434
At 30 November 2025
185,508
679
31,354
217,541
At 1 December 2024
-
170
7,584
7,754
Charge for the year
-
127
5,688
5,815
At 30 November 2025
-
297
13,272
13,569
At 30 November 2025
185,508
382
18,082
203,972
At 30 November 2024
184,092
509
22,752
207,353
Nest Key Ltd
Notes to the Accounts
for the year ended 30 November 2025
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
73,863
Loans from directors
104,406
175,316
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).