Company Registration No. SC748611 (Scotland)
NIROC LTD
Unaudited accounts
for the year ended 31 October 2025
NIROC LTD
Unaudited accounts
Contents
NIROC LTD
Company Information
for the year ended 31 October 2025
Company Number
SC748611 (Scotland)
Registered Office
10 COLLEGE GARDENS
RUTHERGLEN
G73 3PU
SCOTLAND
Accountants
Taxez
5 South Charlotte Street
Edinburgh
EH2 4AN
NIROC LTD
Statement of financial position
as at 31 October 2025
Cash at bank and in hand
56,701
10,822
Creditors: amounts falling due within one year
(28,385)
(16,528)
Net current assets
34,185
163
Called up share capital
1
1
Profit and loss account
34,184
162
Shareholders' funds
34,185
163
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 October 2026 and were signed on its behalf by
Cheryl Traversa
Director
Company Registration No. SC748611
NIROC LTD
Notes to the Accounts
for the year ended 31 October 2025
NIROC LTD is a private company, limited by shares, registered in Scotland, registration number SC748611. The registered office is 10 COLLEGE GARDENS, RUTHERGLEN, G73 3PU, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
27,788
18,563
Loans from directors
58
(2,454)
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).