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| LARKHALL BURN LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2025 |

| LARKHALL BURN LIMITED (REGISTERED NUMBER: 04817493) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 6 |

| LARKHALL BURN LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTOR: | Mrs M F Millward

| SECRETARY: | Mrs M F Millward

| REGISTERED OFFICE: | Union House

| 111 New Union Street

| Coventry

| West Midlands

| CV1 2NT

| REGISTERED NUMBER: | 04817493 (England and Wales)

| ACCOUNTANTS: | JRW Hogg & Thorburn LLP

| Chartered Accountants

| 19 Buccleuch Street

| Hawick

| Roxburghshire

| TD9 0HL

| BANKERS: | The Royal Bank of Scotland

| 38 High Street

| Jedburgh

| TD8 6DQ

| LARKHALL BURN LIMITED (REGISTERED NUMBER: 04817493) |

BALANCE SHEET

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 86,860 |  | 86,860 |  |

CURRENT ASSETS

Stocks | 41,246 |  | 41,246 |  |

Cash at bank | 124 |  | 124 |  |

41,370 |  | 41,370 |  |

CREDITORS

Amounts falling due within one year | 5 | 143,496 |  | 143,496 |  |

NET CURRENT LIABILITIES | (102,126 | ) | (102,126 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (15,266 | ) | (15,266 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (15,268 | ) | (15,268 | ) |

SHAREHOLDERS' FUNDS | (15,266 | ) | (15,266 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| LARKHALL BURN LIMITED (REGISTERED NUMBER: 04817493) |

BALANCE SHEET - continued

31ST 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 5th December 2025 and were signed by:

Mrs M F Millward - Director

| LARKHALL BURN LIMITED (REGISTERED NUMBER: 04817493) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Larkhall Burn Limited is a private company, limited by shares , registered in England and Wales. 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.

| The company was dormant throughout the current year and previous year.

| Investment property

| Investment properties are held at cost unless the directors consider that there has been a material permanent diminution in their value. Depreciation is not provided.

| Work in progress

| Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

| Financial assets

| Basic financial assets, including trade and other debtors and bank balances, are initially recognised at transaction price.

| At the end of each reporting period financial assets measured at cost are assessed for evidence of impairment. Any impairment loss is recognised in the Income Statement.

| Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled.

| Financial liabilities

| Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. These are classed as current liabilities as payment is due within one year or less. If not they are presented as non-current liabilities.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| 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 balance sheet date.

| LARKHALL BURN LIMITED (REGISTERED NUMBER: 04817493) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 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. | TANGIBLE FIXED ASSETS

| Investment

| property

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 86,860 |  |

| NET BOOK VALUE

| At 31st March 2025 | 86,860 |  |

| At 31st March 2024 | 86,860 |  |

| Included within Investment Property is land at a historic cost of £86,860. The land is held at cost since the director believes that this does not significantly differ from fair value.

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

2025 | 2024 |

£ | £ |

| Other creditors | 143,496 |  | 143,496 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

LARKHALL BURN LIMITED

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Larkhall Burn Limited for the year ended 31st March 2025 which comprise the Income Statement, Balance Sheet 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Larkhall Burn Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Larkhall Burn Limited and state those matters that we have agreed to state to the director of Larkhall Burn Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Larkhall Burn Limited 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 Larkhall Burn Limited. You consider that Larkhall Burn Limited 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 Larkhall Burn Limited. 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.

JRW Hogg & Thorburn LLP

Chartered Accountants

19 Buccleuch Street

Hawick

Roxburghshire

TD9 0HL

5th December 2025