Inspired Holdings Scotland Limited

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of Inspired Holdings Scotland Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Inspired Holdings Scotland Limited 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 Inspired Holdings Scotland Limited , 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 Inspired Holdings Scotland Limited and state those matters that we have agreed to state to the directors of Inspired Holdings Scotland Limited , 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 Inspired Holdings Scotland Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Inspired Holdings Scotland Limited 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 Inspired Holdings Scotland Limited . You consider that Inspired Holdings Scotland Limited 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 Inspired Holdings Scotland Limited . 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.

3 September 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

Page 1

Page 2

Inspired Holdings Scotland Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC811053

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		544,570		544,570

			544,570		544,570
Creditors: Amounts Falling Due Within One Year	5	(152,366 )		(109,036 )

NET CURRENT ASSETS (LIABILITIES)			(152,366 )		(109,036 )

TOTAL ASSETS LESS CURRENT LIABILITIES			392,204		435,534

Creditors: Amounts Falling Due After More Than One Year	6		(98,966 )		(140,966 )

NET ASSETS			293,238		294,568

CAPITAL AND RESERVES
Called up share capital			100		100
Share premium account			228,620		228,620
Profit and Loss Account			64,518		65,848

SHAREHOLDERS' FUNDS			293,238		294,568

For the year ending 31 March 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 3 September 2026 and were signed on its behalf by:

Mr G Black Director	Mr F Angus Director	Mr A Steel Director
3 September 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2

Page 3

Inspired Holdings Scotland Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Inspired Holdings Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC811053 . The registered office is 27 Evan Street, Stonehaven, AB39 2EQ.

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. 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.

2.3. 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.

2.4. Preparation of consolidated financial statements

The financial statements contain information about Inspired Holdings Scotland Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

2.5. Investments in Subsidiaries

Investments in subsidiary undertakings are stated at cost less provision for permanent diminution in value.

Dividends in respect of investments held are accounted for upon receipt.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

Page 3

Page 4

Inspired Holdings Scotland Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	544,570

As at 31 March 2026	544,570

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	544,570

As at 1 April 2025	544,570

5. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Other creditors	50,170	50,170
Accruals and deferred income	1,152	1,152
Amounts owed to subsidiaries	101,044	57,714

	152,366	109,036

6. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 March 2025
	£	£
Other creditors	98,966	140,966

7. Ultimate Controlling Party

The company's ultimate controlling party is F Angus, G Black, K Black and A Steel by virtue of their ownership of 100% of the issued share capital in the company.

Page 4