ACCOUNTS - Final Accounts

Registered Number: SC258933

SEPARO LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025


SEPARO LIMITED

COMPANY INFORMATION

Directors	N B Hardie
	A G Hardie


Registered number	SC258933


Registered office	2 Marischal Square
	Broad Street
	Aberdeen
	AB10 1DQ


SEPARO LIMITED

CONTENTS

	Page
Balance sheet	1
Notes to the financial statements	2 - 3


SEPARO LIMITED REGISTERED NUMBER:SC258933

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	2		2
Total assets less current liabilities			2		2

Capital and reserves
Called up share capital	5	2	2

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

N B Hardie

Director

Date: 17 September 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1


SEPARO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Separo Limited is a private company limited by shares incorporated in Scotland. The registered office is 2
Marischal Square, Broad Street, Aberdeen, AB10 1DQ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Going concern

The directors, having made due and careful enquiry and preparing forecasts, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

2.3

Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

3.	Average employee numbers

The average number of employees, including the directors, during the year was 2 (2024 - 2).

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	2	2
	2	2

5.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

Page 2


SEPARO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Related party transactions
	Control Throughout the year the company was controlled by the directors. Transactions The company has taken advantage of the exemptions within Financial Reporting Standard 102, section 33.1A (Related Party Disclosure) which allows exemption from the disclosure of related party transactions with other wholly owned group companies.

7.	Controlling party

The parent company is Lawleith Limited, a company registered in Scotland. A copy of their financial statements can be obtained from 2 Marischal Square, Broad Street, Aberdeen, AB10 1DQ.

Page 3