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JAMES HAUGH (HOLDINGS) LIMITED

Registered Number
SC206491
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2025

JAMES HAUGH (HOLDINGS) LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | HAUGH, Christopher Graham
| HAUGH, Richard Maurice John

Company Secretary | HAUGH, Richard Maurice John

Registered Address | 2 St. Marys Street
| Dumfries
| DG1 1HD

Registered Number | SC206491 (Scotland)

JAMES HAUGH (HOLDINGS) LIMITED
Statement of Financial Position
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 1 |  |  |  | 1
|  |  |  | 1 |  |  |  | 1
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 150 |  |  |  | 150 |  |
|  | 150 |  |  |  | 150 |  |
Creditors amounts falling due within one year | 5 | (1) |  |  |  | (1) |  |
Net current assets (liabilities) |  |  |  | 149 |  |  |  | 149
Total assets less current liabilities |  |  |  | 150 |  |  |  | 150
Net assets |  |  |  | 150 |  |  |  | 150
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 50 |  |  |  | 50
Other reserves |  |  |  | 50 |  |  |  | 50
Profit and loss account |  |  |  | 50 |  |  |  | 50
Shareholders' funds |  |  |  | 150 |  |  |  | 150

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 December 2025, and are signed on its behalf by:
HAUGH, Richard Maurice John Director Registered Company No. SC206491

JAMES HAUGH (HOLDINGS) LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement

| Financial instruments
--- | ---
| The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 2

3. | Fixed asset investments
--- | ---
| Investments in Groups represents share capital held in the company's subsidiary undertaking - James Haugh (Dumfries) Limited.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 1 |  | 1
| At 30 June 25 | 1 |  | 1
| Net book value
| At 30 June 25 | 1 |  | 1
| At 30 June 24 | 1 |  | 1

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 100 |  | 100
| Other debtors | 50 |  | 50
| Total | 150 |  | 150

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 1 |  | 1
| Total | 1 |  | 1

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.