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REGISTERED NUMBER: SC235040 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Ribbons And Figurines Ltd |

| Ribbons And Figurines Ltd (Registered number: SC235040) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Ribbons And Figurines Ltd |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | C Flint

| S E Flint

| R Flint

| SECRETARY: | S E Flint

| REGISTERED OFFICE: | 36 Barnton Avenue

| Edinburgh

| EH4 6JL

| REGISTERED NUMBER: | SC235040 (Scotland)

| ACCOUNTANTS: | A H & Co Ltd

| Chartered Accountants

| 6 Logie Mill

| Edinburgh

| Lothian

| EH7 4HG

| BANKERS: | Coutts & Co

| 440 Strand

| London

| WC2R 0QS

| Ribbons And Figurines Ltd (Registered number: SC235040) |

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,768 |  | 4,371 |  |

CURRENT ASSETS

Debtors | 5 | 25,343 |  | 33,387 |  |

Cash at bank | 3,058 |  | 5,159 |  |

28,401 |  | 38,546 |  |

CREDITORS

Amounts falling due within one year | 6 | 23,917 |  | 23,965 |  |

NET CURRENT ASSETS | 4,484 |  | 14,581 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,252 |  | 18,952 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (11,797 | ) | (15,260 | ) |

PROVISIONS FOR LIABILITIES | 9 | (526 | ) | (830 | ) |

NET (LIABILITIES)/ASSETS | (5,071 | ) | 2,862 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 3 |  | 3 |  |

Retained earnings | 11 | (5,074 | ) | 2,859 |  |

SHAREHOLDERS' FUNDS | (5,071 | ) | 2,862 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

C Flint - Director

| Ribbons And Figurines Ltd (Registered number: SC235040) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Ribbons And Figurines 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.

| The accounts have been prepared on a going concern basis, the acceptability of which is dependant on the continuing support of the directors.

| Turnover

| Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

| Tangible fixed assets

| Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less residual value, of each asset on a straight line basis over it's expected useful life, as follows:

| Fixtures and Fittings |  | - 20% on cost |  |

| Computer Equipment |  | - 20% on cost |  |

| Plant and Machinery |  | - 20% on cost |  |

| Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. As the exchange rate did not fluctuate significantly during the year, transactions in foreign currency are translated into sterling at the average exchange rate for the year. Exchange differences are taken into account in arriving at the operating result.

| Ribbons And Figurines Ltd (Registered number: SC235040) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Provisions

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation and reliable estimates can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

| Financial instruments

| The company only has financial assets and financial 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.

| Exemption from preparing a cash flow statement

| Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | - |  | 7,040 |  | 18,326 |  | 25,366 |  |

| Additions | 93 |  | - |  | - |  | 93 |  |

| Disposals | - |  | - |  | (8,123 | ) | (8,123 | ) |

| At 31 August 2025 | 93 |  | 7,040 |  | 10,203 |  | 17,336 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 5,848 |  | 15,147 |  | 20,995 |  |

| Charge for year | 19 |  | 430 |  | 1,247 |  | 1,696 |  |

| Eliminated on disposal | - |  | - |  | (8,123 | ) | (8,123 | ) |

| At 31 August 2025 | 19 |  | 6,278 |  | 8,271 |  | 14,568 |  |

| NET BOOK VALUE

| At 31 August 2025 | 74 |  | 762 |  | 1,932 |  | 2,768 |  |

| At 31 August 2024 | - |  | 1,192 |  | 3,179 |  | 4,371 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 343 |  | 8,387 |  |

| Other debtors | 25,000 |  | 25,000 |  |

25,343 |  | 33,387 |  |

| Ribbons And Figurines Ltd (Registered number: SC235040) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 4,809 |  | 9,230 |  |

| Taxation and social security | 1,680 |  | 628 |  |

| Other creditors | 17,428 |  | 14,107 |  |

23,917 |  | 23,965 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Other creditors | 11,797 |  | 15,260 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.25 |  | 31.8.24

£ | £ |

| Loans | 11,363 |  | 14,394 |  |

| Other Loan | 3,030 |  | 3,030 |  |

14,393 |  | 17,424 |  |

| The bank loan is secured by a guarantee from the UK government under the Bounce Back Loan Scheme.

9. | PROVISIONS FOR LIABILITIES

| 31.8.25 |  | 31.8.24

£ | £ |

| Deferred tax | 526 |  | 830 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 830 |  |

| Provided during year | (304 | ) |

| Balance at 31 August 2025 | 526 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

| 1 | A Ordinary | £1 | 1 |  | 1 |  |

| 1 | B Ordinary | £1 | 1 |  | 1 |  |

3 |  | 3 |  |

| Ribbons And Figurines Ltd (Registered number: SC235040) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

11. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 2,859 |  |

| Deficit for the year | (7,933 | ) |

| At 31 August 2025 | (5,074 | ) |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| As at 31st August 2025, the company owed two directors a total of £12,315 (2024: £9,069).

13. | RELATED PARTY DISCLOSURES

| Related Party |  | Transaction |  | Transactions in year ended 31.8.25 |  | Transactions in year ended 31.8.24 |  | Balance receivable from/(payable to) related party as at 31.8.25 |  | Balance receivable from/(payable to) related party as at 31.8.24 |  |

|  | £ |  | £ |  | £ |  | £ |  |

| Company with common director |  | Loan |  | - |  | - |  | 25,000 |  | 25,000 |  |

14. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.