REGISTERED NUMBER: SC296644 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Knab Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W Milne

REGISTERED OFFICE:

Funkieston House

Netherwood

Banff

Aberdeenshire

AB45 3LL

REGISTERED NUMBER:

SC296644 (Scotland)

ACCOUNTANTS:

J M Taylor Accountants

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Intangible assets

4

5,112

5,112

Tangible assets

5

13,979

13,979

Investments

6

1,500

1,500

20,591

20,591

CURRENT ASSETS

Debtors

7

-

490

Cash at bank

34

33

34

523

CREDITORS

Amounts falling due within one year

8

107,443

107,212

NET CURRENT LIABILITIES

(107,409

)

(106,689

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(86,818

)

(86,098

)

PROVISIONS FOR LIABILITIES

53,675

55,694

NET LIABILITIES

(140,493

)

(141,792

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(140,593

)

(141,892

)

SHAREHOLDERS' FUNDS

(140,493

)

(141,792

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2026 and were signed by:

W Milne - Director

1.	STATUTORY INFORMATION

Knab 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

11,250

AMORTISATION

At 1 January 2025

and 31 December 2025

6,138

NET BOOK VALUE

At 31 December 2025

5,112

At 31 December 2024

5,112

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

1,900

37,051

38,951

DEPRECIATION

At 1 January 2025

and 31 December 2025

-

24,972

24,972

NET BOOK VALUE

At 31 December 2025

1,900

12,079

13,979

At 31 December 2024

1,900

12,079

13,979

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

1,500

NET BOOK VALUE

At 31 December 2025

1,500

At 31 December 2024

1,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

-

490

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

-

1,107

Other creditors

107,443

106,105

107,443

107,212