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REGISTERED NUMBER: SC241344 (Scotland)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

Cameron Harris Ltd.

| Cameron Harris Ltd. (Registered number: SC241344) |

Contents of the Financial Statements

for the year ended 30th April 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| Cameron Harris Ltd. |

Company Information

for the year ended 30th April 2025

| Directors: | J Cameron

| M L Cameron

| D E Cameron

| Secretary: | D E Cameron

| Registered office: | 4th Floor Metropolitan House

| 31-33 High Street

| Inverness

| Inverness-shire

| IV1 1HT

| Registered number: | SC241344 (Scotland)

| Accountants: | Frame Kennedy

| 4th Floor Metropolitan House

| 31-33 High Street

| Inverness

| Inverness-shire

| IV1 1HT

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Cameron Harris 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 Balance Sheet. Readers are cautioned that the 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 Cameron Harris Ltd. for the year ended 30th April 2025 which comprise the Statement of Income and Retained Earnings, 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 Board of Directors of Cameron Harris 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 Cameron Harris Ltd. and state those matters that we have agreed to state to the Board of Directors of Cameron Harris Ltd., as a body, 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 Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cameron Harris 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 Cameron Harris Ltd.. You consider that Cameron Harris 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 Cameron Harris 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.

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

17th December 2025

| Cameron Harris Ltd. (Registered number: SC241344) |

Balance Sheet

30th April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 408 |  | 480 |  |

Investment property | 5 | 150,000 |  | 150,000 |  |

150,408 |  | 150,480 |  |

Current assets

Cash at bank | 5,941 |  | 5,020 |  |

Creditors

Amounts falling due within one year | 6 | 35,164 |  | 39,310 |  |

Net current liabilities | (29,223 | ) | (34,290 | ) |

Total assets less current liabilities | 121,185 |  | 116,190 |  |

Creditors

Amounts falling due after more than one year | 7 | (20,520 | ) | (21,252 | ) |

Provisions for liabilities | (7,710 | ) | (7,696 | ) |

Net assets | 92,955 |  | 87,242 |  |

Capital and reserves

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 8 | 82,955 |  | 77,242 |  |

92,955 |  | 87,242 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

| Cameron Harris Ltd. (Registered number: SC241344) |

Balance Sheet - continued

30th April 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 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 17th December 2025 and were signed on its behalf by:

J Cameron - Director

| Cameron Harris Ltd. (Registered number: SC241344) |

Notes to the Financial Statements

for the year ended 30th April 2025

1. | Statutory information

| Cameron Harris 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.

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.

| 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 each asset over its estimated useful life.

| Plant and machinery etc | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 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 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.

| Cameron Harris Ltd. (Registered number: SC241344) |

Notes to the Financial Statements - continued

for the year ended 30th April 2025

2. | Accounting policies - continued

| Fair value

| Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises

| Financial instruments

| A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

3. | Employees and directors

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

| Cameron Harris Ltd. (Registered number: SC241344) |

Notes to the Financial Statements - continued

for the year ended 30th April 2025

4. | Tangible fixed assets

| Fixtures

| and

| fittings

£ |

| Cost

| At 1st May 2024

| and 30th April 2025 | 13,076 |  |

| Depreciation

| At 1st May 2024 | 12,596 |  |

| Charge for year | 72 |  |

| At 30th April 2025 | 12,668 |  |

| Net book value

| At 30th April 2025 | 408 |  |

| At 30th April 2024 | 480 |  |

5. | Investment property

| Total

£ |

| Fair value

| At 1st May 2024

| and 30th April 2025 | 150,000 |  |

| Net book value

| At 30th April 2025 | 150,000 |  |

| At 30th April 2024 | 150,000 |  |

| The investment property was revalued at the balance sheet date by the directors.

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 1 |  |

| Taxation and social security | 1,324 |  | 1,252 |  |

| Other creditors | 33,840 |  | 38,057 |  |

35,164 |  | 39,310 |  |

| Cameron Harris Ltd. (Registered number: SC241344) |

Notes to the Financial Statements - continued

for the year ended 30th April 2025

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Other creditors | 20,520 |  | 21,252 |  |

8. | Reserves

| Included in retained earnings is £40,406 (2024- £40,406) of profits which ar not available for distribution as are unrealised.