The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 27 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

Scotfresh Limited is a private company limited by shares incorporated in Scotland. The registered office is 78 Longtown Road, Dundee, United Kingdom, DD4 8JU.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The principal accounting policies adopted are set out below.

The financial statements of the company are consolidated in the financial statements of C.J. Lang & Son Limited. These consolidated financial statements are available from its registered office, 78 Longtown Road, Dundee, Angus, DD4 8JU.

The directorstrue intend to wind up and strike off the company. Therefore these financial statements are prepared on a basis other than going concern.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the period was:

The ultimate parent company is C.J. Lang & Son Limited, a company registered in Scotland, and the

ultimate controlling party is Mrs Joan Scott-Adie, a director of C.J. Lang & Son Limited who owns a majority of the issued share capital.