Company No: SC017390 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	3	24,470		24,470
		24,470		24,470
Net current assets		24,470		24,470
Total assets less current liabilities		24,470		24,470
Net assets		24,470		24,470
Capital and reserves
Called-up share capital	4	3,009		3,009
Profit and loss account		21,461		21,461
Total shareholders' funds		24,470		24,470

Morven Investments Limited (registered number: SC017390) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 August 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Morven Investments Limited (registered number: SC017390) were approved and authorised for issue by the Director on 29 October 2026. They were signed on its behalf by:

Marjorie Graham Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Morven Investments Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the company's registered office is Nicol House, 14 Victoria Street, Aberdeen, AB10 1XB, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

At the time of approving the financial statements, the director has reasonable expectation that the Company has adequate resources to continue in operational existence for at least twelve months from the date of signing the financial statements. Thus the director has continued to adopt the going concern basis of accounting in preparing the financial statements.

Profit and loss account

The company has not traded during the year or preceding financial year. 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.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	1		1

3. Debtors

	2026		2025
	£		£
Amounts owed by group undertakings	24,470		24,470

4. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
3,009 Ordinary shares of £ 1.00 each	3,009		3,009

5. Ultimate controlling party

The company was controlled throughout the current and previous year by its parent company Robert Whitelaw (Aberdeen) Limited, a company incorporated in Scotland.