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REGISTERED NUMBER: SC680208 (Scotland)

Unaudited Financial Statements

for the Period

1 December 2023 to 31 January 2025

for

Milne Nutrition and Wellbeing Ltd

| Milne Nutrition and Wellbeing Ltd (Registered number: SC680208) |

Contents of the Financial Statements

for the Period 1 December 2023 to 31 January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Milne Nutrition and Wellbeing Ltd |

Company Information

for the Period 1 December 2023 to 31 January 2025

| DIRECTORS: | Mr J Milne

| Mrs K L Milne

| REGISTERED OFFICE: | 29 Ewen Crescent

| Macduff

| Aberdeenshire

| AB44 1RH

| REGISTERED NUMBER: | SC680208 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 9 Carmelite Street

| Banff

| Aberdeenshire

| AB45 1AF

| Milne Nutrition and Wellbeing Ltd (Registered number: SC680208) |

Balance Sheet

31 January 2025

| 31.1.25 | 30.11.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 1,929 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 264 |  |

Cash at bank | 301 |  | 1,624 |  |

301 |  | 1,888 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,953 |  | 2,835 |  |

NET CURRENT LIABILITIES | (2,652 | ) | (947 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,652 | ) | 982 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (139 | ) |

PROVISIONS FOR LIABILITIES | - |  | (366 | ) |

NET (LIABILITIES)/ASSETS | (2,652 | ) | 477 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (2,653 | ) | 476 |  |

(2,652 | ) | 477 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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.

| Milne Nutrition and Wellbeing Ltd (Registered number: SC680208) |

Balance Sheet - continued

31 January 2025

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 10 November 2025 and were signed on its behalf by:

Mr J Milne - Director

| Milne Nutrition and Wellbeing Ltd (Registered number: SC680208) |

Notes to the Financial Statements

for the Period 1 December 2023 to 31 January 2025

1. | STATUTORY INFORMATION

| Milne Nutrition and Wellbeing 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.

| Turnover

| Turnover represents amounts receivable for services provided in the normal course of business, net of discounts and VAT. Revenue is recognised to the extent that it is probable that economic benefit will flow to the company and when its value can be measured with a sufficient degree of certainty and reliability. All income is recognised in the accounting period to which it relates.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the period 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 period 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 period was 1 (2023 - 1 ) .

| Milne Nutrition and Wellbeing Ltd (Registered number: SC680208) |

Notes to the Financial Statements - continued

for the Period 1 December 2023 to 31 January 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2023 | 1,200 |  | - |  | 2,442 |  | 3,642 |  |

| Disposals | (1,200 | ) | (2,442 | ) | - |  | (3,642 | ) |

| At 31 January 2025 | - |  | (2,442 | ) | 2,442 |  | - |  |

| DEPRECIATION

| At 1 December 2023 | 240 |  | - |  | 1,473 |  | 1,713 |  |

| Eliminated on disposal | (240 | ) | (1,473 | ) | - |  | (1,713 | ) |

| At 31 January 2025 | - |  | (1,473 | ) | 1,473 |  | - |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  | (969 | ) | 969 |  | - |  |

| At 30 November 2023 | 960 |  | - |  | 969 |  | 1,929 |  |

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

| 31.1.25 |  | 30.11.23

£ | £ |

| Trade debtors | - |  | 264 |  |

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

| 31.1.25 |  | 30.11.23

£ | £ |

| Hire purchase contracts | - |  | 645 |  |

| Tax | - |  | 1,200 |  |

| Directors' current accounts | 1,838 |  | 17 |  |

| Accrued expenses | 1,115 |  | 973 |  |

2,953 |  | 2,835 |  |

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

| 31.1.25 |  | 30.11.23

£ | £ |

| Hire purchase contracts | - |  | 139 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr J Milne.