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REGISTERED NUMBER: SO302970 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| BAROCHAN HEATHFIELD LLP |

BAROCHAN HEATHFIELD LLP (REGISTERED NUMBER: SO302970)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BAROCHAN HEATHFIELD LLP

GENERAL INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DESIGNATED MEMBERS: | R & R Investments Limited

| A Russell

| REGISTERED OFFICE: | 1st Floor 6 Forbes Drive

| Heathfield Industrial Estate

| Ayr

| KA8 9FG

| REGISTERED NUMBER: | SO302970 (Scotland)

| ACCOUNTANTS: | Bannerman Johnstone Maclay

| 213 St Vincent Street

| Glasgow

| G2 5QY

| BANKERS: | Bank of Scotland

| 235 Sauchiehall Street

| Glasgow

| G2 3EY

| SOLICITORS: | MacRoberts

| Capella

| 60 York Street

| Glasgow

| G2 8JX

BAROCHAN HEATHFIELD LLP (REGISTERED NUMBER: SO302970)

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 7,200,000 |  | 7,200,000 |  |

7,200,000 |  | 7,200,000 |  |

CURRENT ASSETS

Debtors | 6 | 5,409,784 |  | 4,297,559 |  |

Cash at bank | 179,020 |  | 230,809 |  |

5,588,804 |  | 4,528,368 |  |

CREDITORS

Amounts falling due within one year | 7 | 83,889 |  | 76,060 |  |

NET CURRENT ASSETS | 5,504,915 |  | 4,452,308 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,704,915 |  | 11,652,308 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 38,400 |  | 38,400 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 12,666,515 |  | 11,613,908 |  |

BAROCHAN HEATHFIELD LLP (REGISTERED NUMBER: SO302970)

BALANCE SHEET - continued

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 5,102,969 |  | 4,050,362 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 7,563,546 |  | 7,563,546 |  |

12,666,515 |  | 11,613,908 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 5,102,969 |  | 4,050,362 |  |

Members' other interests | 7,563,546 |  | 7,563,546 |  |

Amounts due from members | 6 | (4,912,859 | ) | (3,627,659 | ) |

7,753,656 |  | 7,986,249 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 April 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 11 November 2025 and were signed by:

R & R Investments Limited - Designated member

BAROCHAN HEATHFIELD LLP (REGISTERED NUMBER: SO302970)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Barochan Heathfield LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| The turnover shown in the profit and loss account represents rental income earned during the year, exclusive of Value Added Tax.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

BAROCHAN HEATHFIELD LLP (REGISTERED NUMBER: SO302970)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The LLP has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include certain debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including certain creditors and loans from related undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3. | EMPLOYEE INFORMATION

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

BAROCHAN HEATHFIELD LLP (REGISTERED NUMBER: SO302970)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 2,000 |  |

| DEPRECIATION

| At 1 May 2024

| and 30 April 2025 | 2,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024 | 7,200,000 |  |

| Disposals | (169,545 | ) |

| Revaluations | 169,545 |  |

| At 30 April 2025 | 7,200,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 7,200,000 |  |

| At 30 April 2024 | 7,200,000 |  |

| If the investment properties had not been revalued, they would have been included at their historical costs of £8,359,735 (2024: £8,744,547).

| The properties were last valued on 30 May 2024 by Shepherd Commercial under the standards dictated by The Royal Institution of Chartered Surveyors. The basis of valuation used for all valuations is open market value.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 21,291 |  | 19,900 |  |

| Amounts due from related undertakings | 475,634 |  | 650,000 |  |

| Amounts due from members | 4,912,859 |  | 3,627,659 |  |

5,409,784 |  | 4,297,559 |  |

BAROCHAN HEATHFIELD LLP (REGISTERED NUMBER: SO302970)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 132 |  | 2,526 |  |

| Other creditors | 83,757 |  | 73,534 |  |

83,889 |  | 76,060 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 38,400 |  | 38,400 |  |

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.