REGISTERED NUMBER: SC498352 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2025 TO 30 JUNE 2026

FOR

INVERCULEN LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

DIRECTORS:

C D Hill

Mrs L H Hill

REGISTERED OFFICE:

51-53 High Street

Turriff

Aberdeenshire

AB53 4EJ

REGISTERED NUMBER:

SC498352 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

51-53 High Street

Turriff

AB53 4EJ

FIXED ASSETS

-

121,009

CURRENT ASSETS

94,247

6,230

CREDITORS

Amounts falling due within one year

(93,967

)

(55,261

)

NET CURRENT ASSETS/(LIABILITIES)

280

(49,031

)

TOTAL ASSETS LESS CURRENT LIABILITIES

280

71,978

CAPITAL AND RESERVES

280

71,978

NOTES TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the period was 2 (2025 - 2 ) .

2.	DIRECTOR'S LOANS

The following advances and credits to directors subsisted during the period ended 30 June 2026 and the year ended 28 February 2025:

2026

2025

£

£

C D Hill and Mrs L H Hill

Balance outstanding at start of period

(52,792

)

(74,682

)

Amounts advanced

52,786

22,010

Amounts repaid

(50,237

)

(120

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(50,243

)

(52,792

)

The loan is interest free and there are no fixed terms of repayment.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2026 and were signed on its behalf by:

C D Hill - Director