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REGISTERED NUMBER: SC616562 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2024 |

| FOR |

| DC MANAGEMENT (SCOTLAND) LTD |

DC MANAGEMENT (SCOTLAND) LTD (REGISTERED NUMBER: SC616562) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DC MANAGEMENT (SCOTLAND) LTD |

COMPANY INFORMATION

for the Year Ended 31 December 2024

| DIRECTOR: | Mr D Cochrane

| REGISTERED OFFICE: | 6 Miller Road

| Ayr

| Ayrshire

| KAY 2AY

| REGISTERED NUMBER: | SC616562 (Scotland)

| ACCOUNTANTS: | K M Stewart & Company

| 6 Miller Road

| Ayr

| KA7 2AY

DC MANAGEMENT (SCOTLAND) LTD (REGISTERED NUMBER: SC616562) |

STATEMENT OF FINANCIAL POSITION

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 48,585 |  | 206 |  |

CURRENT ASSETS

Debtors | 5 | 55,567 |  | 33,544 |  |

Cash at bank and in hand | 24,038 |  | 8,678 |  |

79,605 |  | 42,222 |  |

CREDITORS

Amounts falling due within one year | 6 | 81,754 |  | 35,825 |  |

NET CURRENT (LIABILITIES)/ASSETS | (2,149 | ) | 6,397 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 46,436 |  | 6,603 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,667 | ) | (5,667 | ) |

PROVISIONS FOR LIABILITIES | (9,231 | ) | (39 | ) |

NET ASSETS | 35,538 |  | 897 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | 35,438 |  | 797 |  |

SHAREHOLDERS' FUNDS | 35,538 |  | 897 |  |

DC MANAGEMENT (SCOTLAND) LTD (REGISTERED NUMBER: SC616562) |

STATEMENT OF FINANCIAL POSITION - continued

31 December 2024

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2025 and were signed by:

Mr D Cochrane - Director

DC MANAGEMENT (SCOTLAND) LTD (REGISTERED NUMBER: SC616562) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| DC Management (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Functional currency

| The financial statements are presented in British Pounds Sterling which is the functional currency. Figures are shown to the nearest whole pound.

| Significant judgements and estimates

| The preparation of financial statements requires the use of certain accounting estimates . It also requires the Directors to exercise judgement in applying the Companies Accounting policies. The areas requiring a higher degree of judgement, or complexity, and areas where assumptions or estimates are most significant to the financial statements, are disclosed below:

| Estimation Uncertainty

| Recoverability of Debtors

| The Company assesses the recoverability of Debtors on an individual basis, taking into consideration payment history, and perceived liquidity. Where it is considered that there is a higher than normal risk to the recoverability of these, provision is made against the recoverability of these debts.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and other taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicle - 25% on straight line method

| Fixture & fittings - 15% on reducing balance method

| Financial instruments

| Classification

| The Company believes all financial instruments are Basic Financial Instruments. Therefore, the Company recognises these in accordance with Section 11 of the Financial Reporting Standard.

| Recognition and measurement

| The company's debt instruments are measured at amortised cost using the effective interest rate method.

| Impairment

| Financial instruments are reviewed annually for impairment.

DC MANAGEMENT (SCOTLAND) LTD (REGISTERED NUMBER: SC616562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2023 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 330 |  | 22,605 |  | 22,935 |  |

| Additions | 48,658 |  | - |  | 48,658 |  |

| At 31 December 2024 | 48,988 |  | 22,605 |  | 71,593 |  |

| DEPRECIATION

| At 1 January 2024 | 124 |  | 22,605 |  | 22,729 |  |

| Charge for year | 279 |  | - |  | 279 |  |

| At 31 December 2024 | 403 |  | 22,605 |  | 23,008 |  |

| NET BOOK VALUE

| At 31 December 2024 | 48,585 |  | - |  | 48,585 |  |

| At 31 December 2023 | 206 |  | - |  | 206 |  |

DC MANAGEMENT (SCOTLAND) LTD (REGISTERED NUMBER: SC616562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 55,567 |  | 33,544 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 4,000 |  | 4,000 |  |

| Hire purchase contracts | - |  | 7,064 |  |

| Trade creditors | 56,400 |  | 250 |  |

| Taxation and social security | 7,854 |  | 24,511 |  |

| Other creditors | 13,500 |  | - |  |

81,754 |  | 35,825 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 1,667 |  | 5,667 |  |

| The bank loan is repayable in instalments over 6 years. The loan is guaranteed by government and carries an interest rate of 2.5% p.a.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2024 | 797 |  |

| Profit for the year | 72,641 |  |

| Dividends | (38,000 | ) |

| At 31 December 2024 | 35,438 |  |

DC MANAGEMENT (SCOTLAND) LTD (REGISTERED NUMBER: SC616562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 | 2023 |

£ | £ |

| Mr D Cochrane

| Balance outstanding at start of year | 28,901 |  | 27,765 |  |

| Amounts advanced | 76,245 |  | 52,007 |  |

| Amounts repaid | (105,698 | ) | (50,871 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (552 | ) | 28,901 |  |