ACCOUNTS - Final Accounts preparation



	Tiny Supercomputer Holding Company (Scots) Limited












	Unaudited
	Directors' report and financial statements

	For the year ended 31 December 2025

	Registered number: SC705537


Tiny Supercomputer Holding Company (Scots) Limited

Company Information

Directors	Chi Yuen Andrew Chung
	Shuxin Cai
	Harriet Anne Dedman
	Sandra Wing Man Lyness


Registered number	SC705537


Registered office	Collins House
	Rutland Square
	Edinburgh
	Scotland
	EH1 2AA


Accountants	Buzzacott Audit LLP
	Chartered Accountants
	130 Wood Street
	London
	EC2V 6DL


Tiny Supercomputer Holding Company (Scots) Limited

Contents

	Page
Directors' report	1
Chartered accountants' report	2
Income statement	3
Statement of financial position	4
Notes to the financial statements	5 - 6


Tiny Supercomputer Holding Company (Scots) Limited

Directors' report

For the year ended 31 December 2025

The directors present their report and the financial statements of Tiny Supercomputer Holding Company (Scots) Limited ('the company') for the year ended 31 December 2025.

Directors

The directors who served during the year were:

Chi Yuen Andrew Chung

Philipp Sebastian Moehring (resigned 14 April 2025)

Shuxin Cai

Harriet Anne Dedman

Sandra Wing Man Lyness

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 25 September 2026 and signed on its behalf.

Chi Yuen Andrew Chung

Director

Page 1


Tiny Supercomputer Holding Company (Scots) Limited

Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Tiny Supercomputer Holding Company (Scots) Limited for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tiny Supercomputer Holding Company (Scots) Limited for the year ended 31 December 2025 which comprise the Income statement, the Statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Tiny Supercomputer Holding Company (Scots) Limited, as a body, in accordance with the terms of our engagement letter dated 22 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Tiny Supercomputer Holding Company (Scots) Limited and state those matters that we have agreed to state to the Board of directors of Tiny Supercomputer Holding Company (Scots) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tiny Supercomputer Holding Company (Scots) Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Tiny Supercomputer Holding Company (Scots) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Tiny Supercomputer Holding Company (Scots) Limited. You consider that Tiny Supercomputer Holding Company (Scots) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Tiny Supercomputer Holding Company (Scots) 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 statutory financial statements.

Buzzacott Audit LLP

Chartered Accountants

130 Wood Street

London

EC2V 6DL

25 September 2026

Page 2


Tiny Supercomputer Holding Company (Scots) Limited

Income statement

For the year ended 31 December 2025

The company has not traded during the year or the preceding financial year. During these periods, the company received no income and incurred no expenditure and therefore made neither profit or loss.

The notes on pages 5 to 6 form part of these financial statements.

Page 3


Tiny Supercomputer Holding Company (Scots) Limited - Registered number:SC705537

Statement of financial position

As at 31 December 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		10		10
			10		10
Current assets
Debtors	5	100		100
		100		100
Creditors: amounts falling due within one year	6	(10)		(10)
Net current assets			90		90

Net assets			100		100

Capital and reserves
Called up share capital	100	100
	100	100

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 company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board on 25 September 2026 and were signed on its behalf by:

Chi Yuen Andrew Chung

Director

The notes on pages 5 to 6 form part of these financial statements.

Page 4


Tiny Supercomputer Holding Company (Scots) Limited

Notes to the financial statements

For the year ended 31 December 2025

1.	General information

Tiny Supercomputer Holding Company (Scots) Limited is a private company limited by shares, incorporated in the UK and registered in Scotland. The entity's registered address is Collins House, Rutland Square, Edinburgh, EH1 2AA. The entity's principal place of business is Albert House, 256-260 Old Street, London, EC1V 9DD.

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 Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Creditors

Short-term creditors are measured at the transaction price.

2.4

Financial instruments

The company does not trade in financial instruments and all such instruments arise directly from operations. All trade and other debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The company does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment. All cash is held with banks with strong external credit ratings. Trade and other creditors and accruals are initially recognised at transaction value as none represent a financing transaction. They are only derecognised when they are extinguished. As the company only has short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time.

Employees

The average number of employees during the year was 0 (2024: 0).

Page 5


Tiny Supercomputer Holding Company (Scots) Limited

Notes to the financial statements

For the year ended 31 December 2025

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 January 2025	10
	At 31 December 2025	10

Debtors

					2025	2024
					£	£


Other debtors	100	100
	100	100

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Other creditors	10	10
	10	10

7.	Controlling party

Tiny Supercomputer Management Company (UK) Limited is the immediate parent and ultimate controlling party.

Page 6