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REGISTERED NUMBER: SC764431 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| A & G Sutherland Ltd |

| A & G Sutherland Ltd (Registered number: SC764431) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 6 |

| A & G Sutherland Ltd |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | G Sutherland

| Mrs A Sutherland

| REGISTERED OFFICE: | Ground Floor (part)

| Unit 8000 Academy Park

| 51 Gower Street

| Glasgow

| G51 1PR

| REGISTERED NUMBER: | SC764431 (Scotland)

| ACCOUNTANTS: | T B Dunn & Co

| Ground Floor (part)

| 8000 Academy Business Park

| 51 Gower Street

| GLASGOW

| G51 1PR

| A & G Sutherland Ltd (Registered number: SC764431) |

Abridged Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,313 |  | - |  |

CURRENT ASSETS

Debtors | 3,736 |  | 3,696 |  |

Cash at bank and in hand | 50,836 |  | 32,699 |  |

54,572 |  | 36,395 |  |

CREDITORS

Amounts falling due within one year | 12,502 |  | 13,959 |  |

NET CURRENT ASSETS | 42,070 |  | 22,436 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 43,383 |  | 22,436 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | - |  |

Retained earnings | 43,381 |  | 22,436 |  |

SHAREHOLDERS' FUNDS | 43,383 |  | 22,436 |  |

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.

| A & G Sutherland Ltd (Registered number: SC764431) |

Abridged Statement of Financial Position - 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position 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 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 18 November 2025 and were signed on its behalf by:

Mrs A Sutherland - Director

| A & G Sutherland Ltd (Registered number: SC764431) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| A & G Sutherland 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.

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

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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

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

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the year 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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 year was 2 (2024 - 2 ) .

| A & G Sutherland Ltd (Registered number: SC764431) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| Additions | 1,421 |  |

| At 31 March 2025 | 1,421 |  |

| DEPRECIATION

| Charge for year | 108 |  |

| At 31 March 2025 | 108 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,313 |  |

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

A & G Sutherland Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & G Sutherland Ltd for the year ended 31 March 2025 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of A & G Sutherland Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & G Sutherland Ltd and state those matters that we have agreed to state to the Board of Directors of A & G Sutherland Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A & G Sutherland Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A & G Sutherland Ltd. You consider that A & G Sutherland Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A & G Sutherland Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

T B Dunn & Co

Ground Floor (part)

8000 Academy Business Park

51 Gower Street

GLASGOW

G51 1PR

18 November 2025