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Registration number: 08412039

Castlelaurie Investments Limited
Filleted Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Castlelaurie Investments Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

Castlelaurie Investments Limited

Company Information

Directors | A F R Galashan D J S Heard

Registered office | International House 64 Nile Street London N1 7SR

Accountants | Mitchell Oswald Chartered Accountants 28 James Young Road Bathgate West Lothian EH48 2UP

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Castlelaurie Investments Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Castlelaurie Investments Limited for the year ended 31 December 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member/member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/technical-resources/framework-for-the-preparation-of-accounts

This report is made solely to the Board of Directors of Castlelaurie Investments Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Castlelaurie Investments Limited and state those matters that we have agreed to state to the Board of Directors of Castlelaurie Investments Limited, as a body, in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at www.icas.com/technical-resources/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Castlelaurie Investments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Castlelaurie Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Castlelaurie Investments Limited. You consider that Castlelaurie Investments Limited 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 accounts of Castlelaurie Investments Limited. 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 accounts.

......................................
Mitchell Oswald Chartered Accountants
28 James Young Road
Bathgate
West Lothian
EH48 2UP

4 February 2026

Castlelaurie Investments Limited

(Registration number: 08412039)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets |  | 11,121,140 | 11,121,140
Current assets |  |  |
Cash at bank and in hand |  | 263,577 | 208,712
Creditors: Amounts falling due within one year | 4 | (20,418) | (20,511)
Net current assets |  | 243,159 | 188,201
Total assets less current liabilities |  | 11,364,299 | 11,309,341
Provisions for liabilities |  | (2,364,286) | (2,364,286)
Net assets |  | 9,000,013 | 8,945,055
Capital and reserves |  |  |
Called up share capital |  | 1,500,000 | 1,500,000
Other reserves |  | 7,256,856 | 7,256,856
Retained earnings |  | 243,157 | 188,199
Shareholders' funds |  | 9,000,013 | 8,945,055

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 February 2026 and signed on its behalf by:

......................................... A F R Galashan Director |  |

Castlelaurie Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
International House
64 Nile Street
London
N1 7SR

These financial statements were authorised for issue by the Board on 4 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. They are presented in £ Sterling which is the company's functional currency.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Tax

Tax is recognised in the profit or loss of the company.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.
Deferred tax is accounted for in respect of all material timing differences. Deferred tax is charged/(credited) to the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Castlelaurie Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Provisions

Provisions are set up only where it is possible that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and director's loans to the company.
Recognition and measurement
Trade debtors and trade creditors are measured at the undiscounted amounts receivable from a customer or payable to a supplier, which is normally the invoice price.
Loans received from a bank at a market rate of interest are recognised at the amount of cash received from the bank, less separately incurred transaction costs.
Director's loans to the company which are repayable on demand are measured at the undiscounted amount of the cash expected to be paid.
Investments in equity shares which are not publicly traded and where the fair value of the shares cannot be measured reliably are initially measured at cost, including transaction costs. The investment is not remeasured except where an independent valuation has been completed or impairment has been identified.
Impairment
Trade debtors and investments in equity shares are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 0 (2024 - 0).

Castlelaurie Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 18,318 | 18,531
Accruals and deferred income | 2,100 | 1,980
| 20,418 | 20,511