Company Registration No. SC622743 (Scotland)
PIZZA NAIRN LTD.
Unaudited accounts
for the year ended 28 February 2026
PIZZA NAIRN LTD.
Company Information
for the year ended 28 February 2026
Directors
Jacob Ewart Most
Sheryl Herebese Most
Company Number
SC622743 (Scotland)
Registered Office
8 LEOPOLD STREET
NAIRN
NAIRNSHIRE
IV12 4BE
SCOTLAND
Accountants
A2Z Accounting Solutions Limited
26 Grandholm Grove
Aberdeen
AB22 8AX
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
PIZZA NAIRN LTD.
for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
PIZZA NAIRN LTD. for the year ended
28 February 2026 as set out on pages
5 -
7 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 https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
A2Z Accounting Solutions Limited
Chartered Certified Accountants
26 Grandholm Grove
Aberdeen
AB22 8AX
4 September 2026
PIZZA NAIRN LTD.
Statement of financial position
as at 28 February 2026
Tangible assets
24,330
32,512
Cash at bank and in hand
26,521
20,695
Creditors: amounts falling due within one year
(26,265)
(22,201)
Net current assets/(liabilities)
256
(397)
Total assets less current liabilities
24,586
32,115
Creditors: amounts falling due after more than one year
(16,566)
(23,993)
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
7,546
7,648
Shareholders' funds
7,548
7,650
For the year ending 28 February 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 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 4 September 2026 and were signed on its behalf by
Jacob Ewart Most
Director
Company Registration No. SC622743
PIZZA NAIRN LTD.
Notes to the Accounts
for the year ended 28 February 2026
PIZZA NAIRN LTD. is a private company, limited by shares, registered in Scotland, registration number SC622743. The registered office is 8 LEOPOLD STREET, NAIRN, NAIRNSHIRE, IV12 4BE, 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:
Computer equipment
25% RBM
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
PIZZA NAIRN LTD.
Notes to the Accounts
for the year ended 28 February 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 March 2025
22,103
32,578
807
55,488
At 28 February 2026
25,118
32,578
807
58,503
At 1 March 2025
17,943
4,737
296
22,976
Charge for the year
4,109
6,960
128
11,197
At 28 February 2026
22,052
11,697
424
34,173
At 28 February 2026
3,066
20,881
383
24,330
At 28 February 2025
4,160
27,841
511
32,512
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
5,927
5,927
Trade creditors
9,046
2,737
Amounts owed to group undertakings and other participating interests
6,156
-
Taxes and social security
2,171
2,259
Loans from directors
(1,149)
3,826
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
16,566
22,493
8
Average number of employees
During the year the average number of employees was 8 (2025: 8).