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REGISTERED NUMBER: SC785463 (Scotland)

Report of the Directors and

Financial Statements for the Year Ended 30 April 2025

for

Hilmer Scotland 6 Limited

Hilmer Scotland 6 Limited (Registered number: SC785463)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Report of the Independent Auditors | 3 |

Income Statement | 6 |

Other Comprehensive Income | 7 |

Balance Sheet | 8 |

Statement of Changes in Equity | 9 |

Notes to the Financial Statements | 10 |

Hilmer Scotland 6 Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | M V Grene

| C V Grene

| REGISTERED OFFICE: | Sentinel Building C/o Dwf

| 103 Waterloo Street

| United Kingdom

| Glasgow

| G2 7BW

| REGISTERED NUMBER: | SC785463 (Scotland)

| AUDITORS: | Krogh & Partners Limited, (Statutory Auditor)

| 823 Salisbury House

| 29 Finsbury Circus

| London

| EC2M 5QQ

Hilmer Scotland 6 Limited (Registered number: SC785463)

Report of the Directors

for the Year Ended 30 April 2025

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of retail sale of new goods.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

M V Grene

C V Grene

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Krogh & Partners Limited, (Statutory Auditor), will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M V Grene - Director

26 September 2025

Report of the Independent Auditors to the Members of

Hilmer Scotland 6 Limited (Registered number: SC785463)

Opinion

We have audited the financial statements of Hilmer Scotland 6 Limited (the 'company') for the year ended 30 April 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its loss for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Directors has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Hilmer Scotland 6 Limited (Registered number: SC785463)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit; or

- | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- |  | the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; |

- |  | we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge of the business; |

- |  | we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006 and taxation legislation; |

- |  | we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and |

- |  | identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. |

Report of the Independent Auditors to the Members of

Hilmer Scotland 6 Limited (Registered number: SC785463)

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- |  | making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; |

- |  | considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. |

To address the risk of fraud through management bias and override of controls, we:

- |  | performed analytical procedures to identify any unusual or unexpected relationships; |

- |  | tested journal entries to identify unusual transactions; |

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- |  | agreeing financial statement disclosures to underlying supporting documentation; |

- |  | enquiring of management as to actual and potential litigation and claims; |

- |  | reviewing correspondence with HMRC and relevant regulators |

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

John Lindegaard (Senior Statutory Auditor)

for and on behalf of Krogh & Partners Limited, (Statutory Auditor)

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

26 September 2025

Hilmer Scotland 6 Limited (Registered number: SC785463)

Income Statement

for the Year Ended 30 April 2025

| Period

| 10.10.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

TURNOVER | 543,574 |  | - |  |

Cost of sales | 277,941 |  | - |  |

GROSS PROFIT | 265,633 |  | - |  |

Administrative expenses | 307,614 |  | - |  |

(41,981 | ) | - |  |

Other operating income | 27,828 |  | - |  |

OPERATING LOSS | (14,153 | ) | - |  |

Interest receivable and similar income | 4 | 921 |  | - |  |

(13,232 | ) | - |  |

Interest payable and similar expenses | 5 | 10,631 |  | - |  |

LOSS BEFORE TAXATION | (23,863 | ) | - |  |

Tax on loss | - |  | - |  |

LOSS FOR THE FINANCIAL YEAR | (23,863 | ) | - |  |

Hilmer Scotland 6 Limited (Registered number: SC785463)

Other Comprehensive Income

for the Year Ended 30 April 2025

| Period

| 10.10.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

LOSS FOR THE YEAR | (23,863 | ) | - |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | (23,863 | ) | - |  |

Hilmer Scotland 6 Limited (Registered number: SC785463)

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 6 | 379,679 |  | - |  |

CURRENT ASSETS

Stocks | 176,196 |  | - |  |

Debtors | 7 | 305,784 |  | 1 |  |

Cash at bank | 54,294 |  | - |  |

536,274 |  | 1 |  |

CREDITORS

Amounts falling due within one year | 8 | 882,982 |  | - |  |

NET CURRENT (LIABILITIES)/ASSETS | (346,708 | ) | 1 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 32,971 |  | 1 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 56,833 |  | - |  |

NET (LIABILITIES)/ASSETS | (23,862 | ) | 1 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Retained earnings | (23,863 | ) | - |  |

SHAREHOLDERS' FUNDS | (23,862 | ) | 1 |  |

The financial statements have been prepared 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 26 September 2025 and were signed on its behalf by:

M V Grene - Director

Hilmer Scotland 6 Limited (Registered number: SC785463)

Statement of Changes in Equity

for the Year Ended 30 April 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Changes in equity

Issue of share capital | 1 |  | - |  | 1 |  |

Balance at 30 April 2024 | 1 |  | - |  | 1 |  |

Changes in equity

Total comprehensive income | - |  | (23,863 | ) | (23,863 | ) |

Balance at 30 April 2025 | 1 |  | (23,863 | ) | (23,862 | ) |

Hilmer Scotland 6 Limited (Registered number: SC785463)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Hilmer Scotland 6 Limited 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.

| Turnover

| Turnover from the sale of goods for resale is recognised in the income statement when delivery is made and risk has passed to the buyer. Turnover is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed.

| Cost of sales

| Cost of sales comprises goods consumed in the financial year measured at cost, adjusted for ordinary inventory writedowns.

| Administrative expenses

| Administrative expenses include expenses relating to the Entity's ordinary activities, including expenses for

| premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of debtors recognised in current assets.

| Staff costs

| Staff costs comprise wages and salaries, and social security contributions, pension contributions, etc. for entity staff.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction.

| Financial instruments

| The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Tangible fixed assets

| Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment.

| Depreciation on tangible fixed assets is provided on a straight-line basis at rates estimated to write off the cost amounts, less estimated residual value, of each asset over its expected useful life of 5-10 years.

| Tangible fixed assets are written down to the lower of recoverable amount and carrying amount.

Hilmer Scotland 6 Limited (Registered number: SC785463)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are measured at the lower of cost and net realisable value. Cost consists of purchase price plus delivery cost. The net realisable value of stocks is calculated as the estimated selling price less costs incurred to execute sale.

| Debtors

| Debtors are valued individually and there are made provision according to this valuation.

| Creditors

| Creditors are carried at payment or settlement amounts. Where the time value of money is material, creditors are carried at amortized cost.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - NIL ) .

4. | INTEREST RECEIVABLE AND SIMILAR INCOME |

| Period

| 10.10.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

£ | £ |

| Group interests | 921 |  | - |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| Period

| 10.10.23

| Year Ended |  | to

| 30.4.25 |  | 30.4.24

£ | £ |

| Group interests | 10,631 |  | - |  |

Hilmer Scotland 6 Limited (Registered number: SC785463)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 402,647 |  |

| At 30 April 2025 | 402,647 |  |

| DEPRECIATION

| Charge for year | 22,968 |  |

| At 30 April 2025 | 22,968 |  |

| NET BOOK VALUE

| At 30 April 2025 | 379,679 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 204,640 |  | - |  |

| Other debtors | 1,416 |  | 1 |  |

| Prepayments | 99,728 |  | - |  |

305,784 |  | 1 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 517,503 |  | - |  |

| Amounts owed to group undertakings | 215,754 |  | - |  |

| Social security and other taxes | 2,484 |  | - |  |

| VAT | 34,668 |  | - |  |

| Accrued expenses | 112,573 |  | - |  |

882,982 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Accrued expenses | 56,833 |  | - |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | 1 | 1 |  | 1 |  |

Hilmer Scotland 6 Limited (Registered number: SC785463)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

11. | OTHER FINANCIAL COMMITMENTS

| At 30 April 2025 the company had commitments under non-cancellable operating leases of £557,986 (30 April 2024 - £0).

12. | ULTIMATE CONTROLLING PARTY

| The immediate parent undertaking is Hilmer (Northern Ireland) Holding Limited, a company incorporated and registered in Northern Ireland.

| Søstrene Grenes Holding ApS (incorporated in Denmark) is the smallest group to consolidate these financial statements and copies can be obtained from:

| Søstrene Grenes Holding ApS

| Aaboulevarden 21

| 8000 Aarhus C

| Denmark