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REGISTERED NUMBER: SC441782 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| BEATTIE HOLDINGS (SCOTLAND) LIMITED |

BEATTIE HOLDINGS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC441782) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

BEATTIE HOLDINGS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC441782) |

ABRIDGED BALANCE SHEET

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 648 |  | 648 |  |

Investment property | 5 | 1,196,900 |  | 771,900 |  |

1,197,548 |  | 772,548 |  |

CURRENT ASSETS

Debtors | 3,567,760 |  | 4,707,760 |  |

Cash at bank | 3,599,474 |  | 3,219,753 |  |

7,167,234 |  | 7,927,513 |  |

CREDITORS

Amounts falling due within one year | 16,926 |  | 56,933 |  |

NET CURRENT ASSETS | 7,150,308 |  | 7,870,580 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,347,856 |  | 8,643,128 |  |

PROVISIONS FOR LIABILITIES | 139,850 |  | 139,850 |  |

NET ASSETS | 8,208,006 |  | 8,503,278 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Revaluation reserve | 200,586 |  | 200,586 |  |

Retained earnings | 8,007,120 |  | 8,302,392 |  |

SHAREHOLDERS' FUNDS | 8,208,006 |  | 8,503,278 |  |

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 director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

BEATTIE HOLDINGS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC441782) |

ABRIDGED BALANCE SHEET - continued

31 March 2025

The financial statements were approved by the director and authorised for issue on 6 November 2025 and were signed by:

I Beattie - Director

BEATTIE HOLDINGS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC441782) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Beattie Holdings (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC441782

| Registered office: | Former Masterton Buildings

| Bo'ness Road

| Grangemouth

| FK3 9XF

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 as modified by the revaluation of certain assets.

| Turnover and revenue recognition

| Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at 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.

| Financial instruments

| The company only has basic 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.

| 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).

BEATTIE HOLDINGS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC441782) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

4. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 648 |  |

| NET BOOK VALUE

| At 31 March 2025 | 648 |  |

| At 31 March 2024 | 648 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 771,900 |  |

| Additions | 425,000 |  |

| At 31 March 2025 | 1,196,900 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,196,900 |  |

| At 31 March 2024 | 771,900 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2023 | 316,900 |  |

| Valuation in 2025 | 880,000 |  |

1,196,900 |  |

6. | SECURED DEBTS

| The Royal Bank of Scotland hold a standard security over the ground at Boness Road/Inchyra Road, Grangemouth.

| The Royal Bank of Scotland holds a floating charge over the assets and undertakings of the company.

7. | ULTIMATE CONTROLLING PARTY

| The company is owned and controlled equally by Balquhatstone Limited & Scott Investments (Scotland) Limited

BEATTIE HOLDINGS (SCOTLAND) LIMITED (REGISTERED NUMBER: SC441782) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

8. | INTERCOMPANY LOANS

| The following intercompany loans are outstanding to Beattie Holdings (Scotland) Limited at the year end 31st March 2024.

|  | Ye 31.03.24 |  | Ye 31.03.23 |  |

| Beattie FRC Limited |  |  | £2,950,000 |  | £3,000,000 |  |

| Moore Equipment Hire Limited |  |  | - |  | £70,000 |  |

| IBB Leisure Limited |  |  | £750,000 |  | £600,000 |  |

| Peoples Safety Limited |  |  | £380,000 |  | £460,000 |  |

| Total |  |  | £4,080,000 |  | £4,130,000 |  |