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REGISTERED NUMBER: SC543608 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| BLAIR FIELD SERVICES LIMITED |

BLAIR FIELD SERVICES LIMITED (REGISTERED NUMBER: SC543608) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 MAY 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| BLAIR FIELD SERVICES LIMITED |

COMPANY INFORMATION

for the year ended 31 MAY 2025

| DIRECTORS: | F R French

| Mrs C A French

| F S French

| REGISTERED OFFICE: | Blair Farm

| Blair Road

| Crossford

| Carluke

| ML8 5QR

| REGISTERED NUMBER: | SC543608 (Scotland)

| ACCOUNTANTS: | Thomas Barrie & Co LLP

| Atlantic House

| 1a Cadogan Street

| Glasgow

| G2 6QE

BLAIR FIELD SERVICES LIMITED (REGISTERED NUMBER: SC543608) |

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,273 |  | 4,875 |  |

Tangible assets | 5 | 538 |  | 702 |  |

4,811 |  | 5,577 |  |

CURRENT ASSETS

Debtors | 6 | 475 |  | 409 |  |

Cash at bank | 12,062 |  | 6,341 |  |

12,537 |  | 6,750 |  |

CREDITORS

Amounts falling due within one year | 7 | (5,596 | ) | (1,237 | ) |

NET CURRENT ASSETS | 6,941 |  | 5,513 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,752 |  | 11,090 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 11,652 |  | 10,990 |  |

SHAREHOLDERS' FUNDS | 11,752 |  | 11,090 |  |

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 February 2026 and were signed on its behalf by:

F R French - Director

BLAIR FIELD SERVICES LIMITED (REGISTERED NUMBER: SC543608) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 MAY 2025

1. | STATUTORY INFORMATION

| Blair Field Services Limited is a private company, limited by shares, registered in Scotland, registration number SC543608. The registered office is Blair Farm, Blair Road, Crossford, Carluke, ML8 5QR.

| The principal activity of the company is the provision of oilfield engineering services.

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.

| The presentational and functional currency of the financial statements is Pounds Sterling (£).

| Significant judgements and estimates

| In preparing these financial statements, the directors are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

| There are no significant judgements or estimates used in the preparation of these accounts.

| Turnover

| Turnover is measured at the fair value of consideration received or receivable, taking into account the amount of any discounts and rebates allowed by the entity, but excluding value added tax and other sales taxes.

| Services

| Income from services is recognised when performed, such that risks and rewards have been transferred to the end client.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost and 20% on cost

| The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable.

BLAIR FIELD SERVICES LIMITED (REGISTERED NUMBER: SC543608) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents comprises cash balances.

| Creditors

| Short term trade creditors are measured at the transaction price.

| Provisions

| Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

| Taxation

| Taxation for the year 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

BLAIR FIELD SERVICES LIMITED (REGISTERED NUMBER: SC543608) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 MAY 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 6,021 |  |

| AMORTISATION

| At 1 June 2024 | 1,146 |  |

| Charge for year | 602 |  |

| At 31 May 2025 | 1,748 |  |

| NET BOOK VALUE

| At 31 May 2025 | 4,273 |  |

| At 31 May 2024 | 4,875 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 5,615 |  |

| Additions | 464 |  |

| At 31 May 2025 | 6,079 |  |

| DEPRECIATION

| At 1 June 2024 | 4,913 |  |

| Charge for year | 628 |  |

| At 31 May 2025 | 5,541 |  |

| NET BOOK VALUE

| At 31 May 2025 | 538 |  |

| At 31 May 2024 | 702 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 475 |  | 409 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 1,253 |  | (1,385 | ) |

| Other creditors | 4,343 |  | 2,622 |  |

5,596 |  | 1,237 |  |