REGISTERED NUMBER: SC039634 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Moresby Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R S Duncan

D G Hyett

G W Hyett

H B Hyett

S M Hyett

REGISTERED OFFICE:

North Westfield House

Kingswells

Aberdeen

AB15 8QN

REGISTERED NUMBER:

SC039634 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

CURRENT ASSETS

Debtors

5

176,915

181,999

Cash at bank

303,154

311,680

480,069

493,679

CREDITORS

Amounts falling due within one year

6

3,009

2,970

NET CURRENT ASSETS

477,060

490,709

TOTAL ASSETS LESS CURRENT LIABILITIES

477,060

490,709

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

472,060

485,709

477,060

490,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

H B Hyett - Director

1.	STATUTORY INFORMATION

Moresby Investments Limited 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 recognised at the fair value of the consideration received for investment property income.

Tangible fixed assets

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

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

2,500

DEPRECIATION

At 1 January 2025

and 31 December 2025

2,500

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

176,915

181,999

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

3,009

2,970

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

H B Hyett

Balance outstanding at start of year

145,533

145,496

Amounts advanced

6,644

5,611

Amounts repaid

(11,645

)

(5,574

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

140,532

145,533

8.	RELATED PARTY DISCLOSURES

The company is controlled by the director H B Hyett who owns 100% of the issued share capital.