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REGISTERED NUMBER: SC519346 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Cullross (DH) Limited

Cullross (DH) Limited (Registered number: SC519346)

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 2 |

Cullross (DH) Limited (Registered number: SC519346)

Statement of Financial Position

28 February 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 360 |  | 981 |  |

Cash at bank | 86 |  | 242 |  |

446 |  | 1,223 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,070,709 |  | 1,056,456 |  |

NET CURRENT LIABILITIES | (1,070,263 | ) | (1,055,233 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,070,263 | ) | (1,055,233 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (1,070,363 | ) | (1,055,333 | ) |

SHAREHOLDERS' FUNDS | (1,070,263 | ) | (1,055,233 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 30 November 2025 and were signed by:

R Fletcher - Director

Cullross (DH) Limited (Registered number: SC519346)

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Cullross (DH) 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: | SC519346

| Registered office: | 21 Young Street

| Edinburgh

| EH2 4HU

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.

| Going Concern

| The financial statements have been prepared on a going concern basis which assumes that the company will continue to meet its obligations as they fall due for at least 12 months from the date of approval of the financial statements.

| The company's financial statements do not reflect adjustments to the carrying values and classification of assets and liabilities that might be necessary should the company be unable to continue as a going concern. Such adjustments may be material.

| The director considers that it is appropriate to prepare the financial statements on a going concern basis.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| Significant judgements and estimates are made in the calculations required to determine the costs to complete long term construction projects. The percentage completion, and hence the gross profit to release to the income statement, are dependent on those estimates. In the opinion of the director, after due consideration, the estimates made at the balance sheet date are considered reasonable, however, any significant over or under estimate could materially alter the value of gross profit released.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Contract turnover includes the value of work completed during the financial year, after reference to the total sales value and stage completion of the project and including the settlement of claims arising from previous years.

Cullross (DH) Limited (Registered number: SC519346)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

2. | ACCOUNTING POLICIES - continued

| 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 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 1 (2024 - 1 ) .

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

2025 | 2024 |

£ | £ |

| Other debtors | 360 |  | 981 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 296 |  |

| Amounts owed to group undertakings | 1,066,344 |  | 1,055,160 |  |

| Other creditors | 4,365 |  | 1,000 |  |

1,070,709 |  | 1,056,456 |  |

6. | ULTIMATE CONTROLLING PARTY

| The controlling party is Cullross Holdings Limited.

| The ultimate controlling party is R Fletcher.