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REGISTERED NUMBER: SC801939 (Scotland)

Unaudited Financial Statements

for the Period 6 March 2024 to 5 September 2025

for

Storehold Ltd

Storehold Ltd (Registered number: SC801939)

Contents of the Financial Statements

for the Period 6 March 2024 to 5 September 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Storehold Ltd (Registered number: SC801939)

Balance Sheet

5 September 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 5 | 2,099 |  |

| Cash at bank | 4,690 |  |

6,789 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 33,822 |  |

| NET CURRENT LIABILITIES | (27,033 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (27,033 | ) |

| ACCRUALS AND DEFERRED INCOME | 1,800 |  |

| NET LIABILITIES | (28,833 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 100 |  |

| Retained earnings | (28,933 | ) |

| SHAREHOLDERS' FUNDS | (28,833 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 September 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.

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 3 November 2025 and were signed by:

Mr Guy David Taylor - Director

Storehold Ltd (Registered number: SC801939)

Notes to the Financial Statements

for the Period 6 March 2024 to 5 September 2025

1. | STATUTORY INFORMATION

| Storehold Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC801939

| Registered office: | Ground Floor

| 112

| George Street

| Edinburgh

| EH2 4LH

| 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Investment property

| Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors or external valuers. Any changes in fair value are recognised in profit or loss account. This accounting policy is in accordance with FRS102.

| 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.

Storehold Ltd (Registered number: SC801939)

Notes to the Financial Statements - continued

for the Period 6 March 2024 to 5 September 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised at the transaction price.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Going concern

| At the balance sheet date the company had net current liabilities of £27,333. The director has pledged to continue to financially support the company for the foreseeable future. On this basis, the director feels it is appropriate to prepare these financial statements on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | TANGIBLE FIXED ASSETS

| Freehold

| property

£ |

| COST

| Additions | 442,111 |  |

| Disposals | (442,111 | ) |

| At 5 September 2025 | - |  |

| NET BOOK VALUE

| At 5 September 2025 | - |  |

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

£ |

| Other debtors | 2,099 |  |

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

£ |

| Trade creditors | 4,450 |  |

| Amounts owed to group undertakings | 29,372 |  |

33,822 |  |

Storehold Ltd (Registered number: SC801939)

Notes to the Financial Statements - continued

for the Period 6 March 2024 to 5 September 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary | 1 | 100 |  |

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed £29,472 to Guy David Taylor Ltd, a company controlled by Mr G D Taylor. There are no fixed terms for repayment and interest is not being charged.

9. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent is Guy David Taylor Ltd, incorporated in Scotland.

| The ultimate controlling party is Mr G D Taylor by virtue of his shareholding in the parent company.