REGISTERED NUMBER: SC647854 (Scotland)

Unaudited Financial Statements for the Year Ended 30th November 2025

for

Nadarra Ecology Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

S K Parker

REGISTERED OFFICE:

Glen of Spottes House

Haugh of Urr

Castle Douglas

DG7 3LF

REGISTERED NUMBER:

SC647854 (Scotland)

ACCOUNTANTS:

Farries Kirk & McVean

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

FIXED ASSETS

Tangible assets

4

29,635

37,220

CURRENT ASSETS

Stocks

11,000

-

Debtors

5

22,874

50,022

Cash at bank

15,167

11,355

49,041

61,377

CREDITORS

Amounts falling due within one year

6

52,045

67,079

NET CURRENT LIABILITIES

(3,004

)

(5,702

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,631

31,518

CREDITORS

Amounts falling due after more than one year

7

25,669

31,414

NET ASSETS

962

104

CAPITAL AND RESERVES

Called up share capital

8

200

100

Retained earnings

762

4

SHAREHOLDERS' FUNDS

962

104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th August 2026 and were signed by:

S K Parker - Director

1.	STATUTORY INFORMATION

Nadarra Ecology Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Amounts written off each asset over the estimated useful life represent cost less residual value.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st December 2024

60,874

Additions

1,215

At 30th November 2025

62,089

DEPRECIATION

At 1st December 2024

23,654

Charge for year

8,800

At 30th November 2025

32,454

NET BOOK VALUE

At 30th November 2025

29,635

At 30th November 2024

37,220

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,874

50,022

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,714

5,714

Hire purchase contracts

304

5,494

Trade creditors

1,303

236

Taxation and social security

41,557

53,854

Other creditors

3,167

1,781

52,045

67,079

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

25,669

31,414

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

8,526

14,271

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

100

Ordinary B

1

100

-

200

100

9.	RELATED PARTY DISCLOSURES

At 30th November 2025 the company owed the director the sum of £166 (2024 - £281) by way of an interest free directors current account.