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REGISTERED NUMBER: SC812632 (Scotland)

Financial Statements for the Period 4 June 2024 to 31 May 2025

for

R & L TIDMAN LTD

| R & L TIDMAN LTD (REGISTERED NUMBER: SC812632) |

Contents of the Financial Statements

for the Period 4 June 2024 to 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| R & L TIDMAN LTD |

Company Information

for the Period 4 June 2024 to 31 May 2025

| DIRECTOR: | R Tidman

| REGISTERED OFFICE: | 12 Traill Drive

| Montrose

| Angus

| DD10 8SW

| REGISTERED NUMBER: | SC812632 (Scotland)

| ACCOUNTANTS: | Account Tax Ltd

| Chartered Certified Accountants

| 12 Traill Drive

| Montrose

| Angus

| DD10 8SW

| R & L TIDMAN LTD (REGISTERED NUMBER: SC812632) |

Balance Sheet

31 May 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 1,067 |  |

| CURRENT ASSETS

| Debtors | 5 | 5,669 |  |  |

| Cash at bank | 169 |  |  |

5,838 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 6,904 |  |

| NET CURRENT LIABILITIES | (1,066 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 1 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| SHAREHOLDERS' FUNDS | 1 |  |

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

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

The director acknowledges his 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 February 2026 and were signed by:

R Tidman - Director

| R & L TIDMAN LTD (REGISTERED NUMBER: SC812632) |

Notes to the Financial Statements

for the Period 4 June 2024 to 31 May 2025

1. | STATUTORY INFORMATION

| R & L Tidman 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.

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

| R & L TIDMAN LTD (REGISTERED NUMBER: SC812632) |

Notes to the Financial Statements - continued

for the Period 4 June 2024 to 31 May 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| Additions | 1,280 |  |

| At 31 May 2025 | 1,280 |  |

| DEPRECIATION

| Charge for period | 213 |  |

| At 31 May 2025 | 213 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,067 |  |

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

£ |

| Trade debtors | 2,730 |  |

| Other debtors | 2,939 |  |

5,669 |  |

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

£ |

| Taxation and social security | 6,064 |  |

| Other creditors | 840 |  |

6,904 |  |

7. | RELATED PARTY DISCLOSURES

| During the period, total dividends of £26,107 were paid to the director .

| The company was under control of R Tidman throughout the current period.

| During the period the company advanced the director net amounts totalling £2,939. As at 31 May 2025 included within other debtors is a balance outstanding due to the company of £2,939. No interest has been paid on this loan.