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REGISTERED NUMBER: SC763736 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Dunfermline Estates Ltd

Dunfermline Estates Ltd (Registered number: SC763736)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Dunfermline Estates Ltd

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | Ms K Bis

| REGISTERED OFFICE: | 88 Castle Street

| Glasgow

| G40SA

| REGISTERED NUMBER: | SC763736 (Scotland)

| ACCOUNTANTS: | One Accounting Ltd

| Chartered Management Accountants

| Drumsheugh Toll

| 2 Belford Road

| Edinburgh

| Midlothian

| EH4 3BL

Dunfermline Estates Ltd (Registered number: SC763736)

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 11,977 |  | - |  |

CURRENT ASSETS

Stocks | 400 |  | - |  |

Debtors | 5 | 12,643 |  | 1 |  |

Cash at bank | 5,733 |  | - |  |

18,776 |  | 1 |  |

CREDITORS

Amounts falling due within one year | 6 | 89,569 |  | - |  |

NET CURRENT (LIABILITIES)/ASSETS | (70,793 | ) | 1 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (58,816 | ) | 1 |  |

PROVISIONS FOR LIABILITIES | 2,417 |  | - |  |

NET (LIABILITIES)/ASSETS | (61,233 | ) | 1 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (61,234 | ) | - |  |

(61,233 | ) | 1 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 director and authorised for issue on 5 January 2026 and were signed by:

Ms K Bis - Director

Dunfermline Estates Ltd (Registered number: SC763736)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Dunfermline Estates 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.

| Short leasehold | - | 10% on cost

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| At the balance sheet date the Company's liabilities exceed its assets. The Company meets its day to day working capital requirements from daily takings and loans from the Director The financial statements were prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future.The Director believe that the financial statements should be prepared on a going concern basis

Dunfermline Estates Ltd (Registered number: SC763736)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - NIL ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |

| leasehold |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| Additions | 2,563 |  | 5,424 |  | 4,490 |  | 12,477 |  |

| At 31 August 2025 | 2,563 |  | 5,424 |  | 4,490 |  | 12,477 |  |

| DEPRECIATION

| Charge for year | 256 |  | - |  | 244 |  | 500 |  |

| At 31 August 2025 | 256 |  | - |  | 244 |  | 500 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,307 |  | 5,424 |  | 4,246 |  | 11,977 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 5,142 |  | - |  |

| Other debtors | 7,501 |  | 1 |  |

12,643 |  | 1 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | (109 | ) | - |  |

| Amounts owed to group undertakings | 70,636 |  | - |  |

| Social security and other taxes | 3,316 |  | - |  |

| Other creditors | 388 |  | - |  |

| Directors' current accounts | 11,725 |  | - |  |

| Accrued expenses | 3,613 |  | - |  |

89,569 |  | - |  |