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REGISTERED NUMBER: SC341135 (Scotland)

ReBoot Trading (Moray) Ltd.

Financial Statements For The Year Ended 31 March 2025

ReBoot Trading (Moray) Ltd. (Registered number: SC341135)

Contents of the Financial Statements

For The Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ReBoot Trading (Moray) Ltd.

Company Information

For The Year Ended 31 March 2025

| DIRECTORS: | Ms H M Lamont

| Mr L A K McGrath

| Mr W Young

| Ms L Farish

| Mr M Hendry

| Ms C A McAllister

| SECRETARY: | Mr W Young

| REGISTERED OFFICE: | 9 Greshop Road

| Greshop Industrial Estate

| Forres

| Moray

| IV36 2GU

| REGISTERED NUMBER: | SC341135 (Scotland)

| ACCOUNTANTS: | The Long Partnership

| 4 North Guildry Street

| Elgin

| Moray

| IV30 1JR

| BANKERS: | Royal Bank of Scotland plc

| 209 High Street

| Elgin

| Moray

| IV30 1DL

ReBoot Trading (Moray) Ltd. (Registered number: SC341135)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 19,840 |  | 25,944 |  |

CURRENT ASSETS

Stocks | 352 |  | 355 |  |

Debtors | 5 | 3,274 |  | 4,758 |  |

Cash at bank and in hand | 37,061 |  | 33,787 |  |

40,687 |  | 38,900 |  |

CREDITORS

Amounts falling due within one year | 6 | 45,273 |  | 45,000 |  |

NET CURRENT LIABILITIES | (4,586 | ) | (6,100 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,254 |  | 19,844 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 15,212 |  | 19,839 |  |

NET ASSETS | 42 |  | 5 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 9 | 41 |  | 4 |  |

SHAREHOLDERS' FUNDS | 42 |  | 5 |  |

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

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

ReBoot Trading (Moray) Ltd. (Registered number: SC341135)

Balance Sheet - continued

31 March 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 Income Statement has not been delivered.

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

Mr L A K McGrath - Director

ReBoot Trading (Moray) Ltd. (Registered number: SC341135)

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| ReBoot Trading (Moray) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

| Plant and equipment 20% reducing balance

| Motor vehicles 25% reducing balance

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or changed to profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

ReBoot Trading (Moray) Ltd. (Registered number: SC341135)

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Equipment

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 38,843 |  |

| DEPRECIATION

| At 1 April 2024 | 12,899 |  |

| Charge for year | 6,104 |  |

| At 31 March 2025 | 19,003 |  |

| NET BOOK VALUE

| At 31 March 2025 | 19,840 |  |

| At 31 March 2024 | 25,944 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 2,878 |  | 4,745 |  |

| Other debtors | 396 |  | 13 |  |

3,274 |  | 4,758 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 1,483 |  | 221 |  |

| Amounts owed to group undertakings | 36,034 |  | 34,434 |  |

| Taxation and social security | 1,899 |  | 485 |  |

| Other creditors | 5,857 |  | 9,860 |  |

45,273 |  | 45,000 |  |

| Included in other creditors is £4,627 of deferred grants. These grants are not repayable and represent deferred income which will be credited to the trading and profit and loss account over the useful lives of the assets which were acquired with the grants in line with the relevant depreciation rates set out in note 2 Accounting Policies.

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Other creditors | 15,212 |  | 19,839 |  |

| Included in other creditors is £15,212 of deferred grants. These grants are not repayable and represent deferred income which will be credited to the trading and profit and loss account over the useful lives of the assets which were acquired with the grants in line with the relevant depreciation rates set out in note 2 Accounting Policies.

ReBoot Trading (Moray) Ltd. (Registered number: SC341135)

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

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

9. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 4 |  |

| Profit for the year | 37 |  |

| At 31 March 2025 | 41 |  |

10. | RELATED PARTY DISCLOSURES

| The company is a wholly owned subsidiary of ReBOOT (Moray Computer Recycling), a registered charity and a company incorporated in Scotland, having its principal place of business at 9 Greshop Road, Forres, IV36 2GU.

| At 31 March 2024 and 31 March 2025 the company owed the charity £10,784. This loan is interest free and there are no fixed terms of repayment.

| At 31 March 2025 the company owed the charity £25,250 in respect of donations due (2024 £23,650).

| The charity provided services amounting to £1,819 (2024 £1,735) to the company and the charity received services from the company amounting to £5,552 (2024 £4,219).