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REGISTERED NUMBER: SC438936 (Scotland)

Audited Financial Statements

for the Period 1 June 2024 to 30 September 2025

for

Lothian Catering Butchers Limited

Lothian Catering Butchers Limited (Registered number: SC438936)

Contents of the Financial Statements

for the Period 1 June 2024 to 30 September 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Lothian Catering Butchers Limited (Registered number: SC438936)

Balance Sheet

30 September 2025

| 30.9.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 22,514 |  | 28,627 |  |

CURRENT ASSETS

Stocks | 42,121 |  | 36,266 |  |

Debtors | 5 | 110,558 |  | 187,256 |  |

Cash at bank | 25,104 |  | 39,848 |  |

177,783 |  | 263,370 |  |

CREDITORS

Amounts falling due within one year | 6 | (267,758 | ) | (331,410 | ) |

NET CURRENT LIABILITIES | (89,975 | ) | (68,040 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (67,461 | ) | (39,413 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (31,263 | ) |

NET LIABILITIES | (67,461 | ) | (70,676 | ) |

CAPITAL AND RESERVES

Called up share capital | 500 |  | 500 |  |

Retained earnings | (67,961 | ) | (71,176 | ) |

(67,461 | ) | (70,676 | ) |

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 Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

Mr G D Simpson - Director

Lothian Catering Butchers Limited (Registered number: SC438936)

Notes to the Financial Statements

for the Period 1 June 2024 to 30 September 2025

1. | STATUTORY INFORMATION

| Lothian Catering Butchers Limited is a private company, limited by shares, domiciled in Scotland, registration number SC438936. The registered office is Randolph Place, Randolph Industrial Estate, Kirkcaldy, Scotland, Scotland, KY1 2YX.

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.

| 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.

| Turnover

| Turnover represents net invoiced sales of goods and services in respect of butchery, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

| Tangible fixed assets and depreciation

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 50% on cost, 20% on cost and 10% on cost

| Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

| The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

| Stocks

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

| 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.

Lothian Catering Butchers Limited (Registered number: SC438936)

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 159,038 |  |

| Additions | 6,219 |  |

| At 30 September 2025 | 165,257 |  |

| DEPRECIATION

| At 1 June 2024 | 130,411 |  |

| Charge for period | 12,332 |  |

| At 30 September 2025 | 142,743 |  |

| NET BOOK VALUE

| At 30 September 2025 | 22,514 |  |

| At 31 May 2024 | 28,627 |  |

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

| 30.9.25 |  | 31.5.24

£ | £ |

| Trade debtors | 70,435 |  | 150,881 |  |

| Other debtors | 40,123 |  | 36,375 |  |

110,558 |  | 187,256 |  |

Lothian Catering Butchers Limited (Registered number: SC438936)

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 30 September 2025

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

| 30.9.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | - |  | 5,955 |  |

| Trade creditors | 26,099 |  | 266,504 |  |

| Amounts owed to group undertakings | 225,485 |  | - |  |

| Taxation and social security | 4,206 |  | 2,812 |  |

| Other creditors | 11,968 |  | 56,139 |  |

267,758 |  | 331,410 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 31.5.24

£ | £ |

| Bank loans | - |  | 31,263 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Greig Brown (Senior Statutory Auditor)

| for and on behalf of Drummond Laurie CA

9. | ULTIMATE PARENT PARTY

| The company's ultimate parent company is Fife Creamery Limited, a company registered in Scotland. The financial statements of Fife Creamery Limited can be obtained from Companies House and its registered office is Randolph Place, Randolph Industrial Estate, Kirkcaldy, Scotland, KY1 2YX.