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REGISTERED NUMBER: SC649913 (Scotland)

| Birchlea Investments Limited |

| Unaudited Financial Statements |

| for the Period 1 March 2024 to 31 March 2025 |

| Birchlea Investments Limited (Registered number: SC649913) |

Contents of the Financial Statements

for the Period 1 March 2024 to 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Birchlea Investments Limited |

Company Information

for the Period 1 March 2024 to 31 March 2025

| DIRECTOR: | A J Innes

| REGISTERED OFFICE: | 14 Newbattle Gardens

| Dalkeith

| EH22 3DR

| REGISTERED NUMBER: | SC649913 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| Birchlea Investments Limited (Registered number: SC649913) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 163,308 |  | 157,763 |  |

CURRENT ASSETS

Debtors | 5 | 397,252 |  | 293,444 |  |

Cash at bank | 188,033 |  | 190,435 |  |

585,285 |  | 483,879 |  |

CREDITORS

Amounts falling due within one year | 6 | 16,183 |  | 65,739 |  |

NET CURRENT ASSETS | 569,102 |  | 418,140 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 732,410 |  | 575,903 |  |

PROVISIONS FOR LIABILITIES | - |  | 2,749 |  |

NET ASSETS | 732,410 |  | 573,154 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Fair value reserve | 7 | (1,344 | ) | 8,248 |  |

Retained earnings | 7 | 733,554 |  | 564,706 |  |

732,410 |  | 573,154 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

| Birchlea Investments Limited (Registered number: SC649913) |

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 director and authorised for issue on 13 November 2025 and were signed by:

A J Innes - Director

| Birchlea Investments Limited (Registered number: SC649913) |

Notes to the Financial Statements

for the Period 1 March 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| Birchlea Investments Limited 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 as modified by the revaluation of certain assets.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the period 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

| Fixed asset investments

| Fixed asset investments are accounted for at fair value. Gains or losses arising in the period are recognised in the income statement and transferred to the fair value reserve. Deferred taxation is provided on any gains or losses arising and is recognised in the fair value reserve.

| Birchlea Investments Limited (Registered number: SC649913) |

Notes to the Financial Statements - continued

for the Period 1 March 2024 to 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 March 2024 | 100 |  | 157,663 |  | 157,763 |  |

| Additions | - |  | 165,000 |  | 165,000 |  |

| Disposals | - |  | (157,663 | ) | (157,663 | ) |

| Revaluations | - |  | (1,792 | ) | (1,792 | ) |

| At 31 March 2025 | 100 |  | 163,208 |  | 163,308 |  |

| NET BOOK VALUE

| At 31 March 2025 | 100 |  | 163,208 |  | 163,308 |  |

| At 29 February 2024 | 100 |  | 157,663 |  | 157,763 |  |

| Cost or valuation at 31 March 2025 is represented by:

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2024 | - |  | (1,792 | ) | (1,792 | ) |

| Cost | 100 |  | 165,000 |  | 165,100 |  |

100 |  | 163,208 |  | 163,308 |  |

| Birchlea Investments Limited (Registered number: SC649913) |

Notes to the Financial Statements - continued

for the Period 1 March 2024 to 31 March 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 397,252 |  | 293,444 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 14,160 |  | 63,957 |  |

| Other creditors | 2,023 |  | 1,782 |  |

16,183 |  | 65,739 |  |

7. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 March 2024 | 564,706 |  | 8,248 |  | 572,954 |  |

| Profit for the period | 159,756 |  | 159,756 |  |

| Dividends | (500 | ) | (500 | ) |

| Fair value movement | 1,792 |  | (1,792 | ) | - |  |

| Deferred tax movement | (448 | ) | 448 |  | - |  |

| Transfer on disposal | 8,248 |  | (8,248 | ) | - |  |

| At 31 March 2025 | 733,554 |  | (1,344 | ) | 732,210 |  |

| The fair value reserve represents the net revaluation surplus on investment properties that is not readily distributable as realised earnings.

| Birchlea Investments Limited (Registered number: SC649913) |

Notes to the Financial Statements - continued

for the Period 1 March 2024 to 31 March 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 29 February 2024:

2025 | 2024 |

£ | £ |

| A J Innes

| Balance outstanding at start of period | 187,394 |  | 126,220 |  |

| Amounts advanced | 137,061 |  | 119,073 |  |

| Amounts repaid | - |  | (57,899 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 324,455 |  | 187,394 |  |

| The balance on the director's current account is unsecured and repayable on demand. Interest has been charged at 2.25% pa. £120,500 was repaid by 13 November 2025.