# ISTC (SCOTLAND) LTD (SC785126)

> ISTC (SCOTLAND) LTD is an active private limited company (company number SC785126) incorporated on 6 October 2023, registered in Fraserburgh. Its registered activity is other transportation support activities (SIC 52290). Latest small accounts cover the period ending 31 October 2025, showing net assets of −£1,718 and cash of £1,233, with 2 employees on average. Net assets fell 3990% on the prior period (−£42).

- Status: Active
- Incorporated: 2023-10-06
- Registered office: Fraserburgh, AB43 9BB
- SIC 52290: Other transportation support activities
- Next accounts due: 2027-07-31
- Confirmation statement due: 2027-10-20
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the bottom quarter of 7,695 comparable companies in the UK (median £1,338, upper quartile £21k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-10-31 | −£1,718 | £1,233 | £0 | — | — | — | 2 |
| 2024-10-31 | −£42 | £775 | £879 | — | — | — | 2 |

size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets below zero: Net assets £-1,718 at 31 October 2025
- Net assets down 25% or more on the prior period: -3990.5% vs prior period
- Incorporated two to five years ago: Incorporated 6 October 2023

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Ian Smith — owns 25–50% of shares; holds 25–50% of voting rights; can appoint or remove directors, since 2023-10-06
- Mrs Jennifer Smith — owns 25–50% of shares; holds 25–50% of voting rights; can appoint or remove directors, since 2023-10-06

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC785126
HTML: https://firmoscan.com/company/SC785126-istc-scotland-ltd