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REGISTERED NUMBER: SC031240 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| McGregor & Co (Leith) Limited |

McGregor & Co (Leith) Limited (Registered number: SC031240)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

McGregor & Co (Leith) Limited

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | H R G McGregor

| E A McGregor

| H P McGregor

| Mrs S J Middleton

| SECRETARY: | H P McGregor

| REGISTERED OFFICE: | 8 Darnaway Street

| Edinburgh

| EH3 6BG

| REGISTERED NUMBER: | SC031240 (Scotland)

| ACCOUNTANTS: | LinklatersCA

| 8 Darnaway Street

| Edinburgh

| EH3 6BG

McGregor & Co (Leith) Limited (Registered number: SC031240)

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 1,800,000 |  | 1,800,000 |  |

1,800,000 |  | 1,800,000 |  |

CURRENT ASSETS

Debtors | 6 | 3,761 |  | 5,229 |  |

Investments | 7 | 79,522 |  | 69,345 |  |

Cash at bank | 72,265 |  | 72,361 |  |

155,548 |  | 146,935 |  |

CREDITORS

Amounts falling due within one year | 8 | 79,792 |  | 73,479 |  |

NET CURRENT ASSETS | 75,756 |  | 73,456 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,875,756 |  | 1,873,456 |  |

PROVISIONS FOR LIABILITIES | 203,530 |  | 203,530 |  |

NET ASSETS | 1,672,226 |  | 1,669,926 |  |

CAPITAL AND RESERVES

Called up share capital | 43,000 |  | 43,000 |  |

Capital redemption reserve | 20,000 |  | 20,000 |  |

Fair value reserve | 9 | 1,252,630 |  | 1,252,630 |  |

Retained earnings | 356,596 |  | 354,296 |  |

SHAREHOLDERS' FUNDS | 1,672,226 |  | 1,669,926 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

McGregor & Co (Leith) Limited (Registered number: SC031240)

Balance Sheet - continued

30 June 2025

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 15 August 2025 and were signed on its behalf by:

Mrs S J Middleton - Director

McGregor & Co (Leith) Limited (Registered number: SC031240)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| McGregor & Co (Leith) Limited 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 as modified by the revaluation of certain assets.

| 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.

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Investment property

| Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

| 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 balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 40,412 |  | 1,667 |  | 5,071 |  | 47,150 |  |

| DEPRECIATION

| At 1 July 2024

| and 30 June 2025 | 40,412 |  | 1,667 |  | 5,071 |  | 47,150 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | - |  | - |  | - |  |

| At 30 June 2024 | - |  | - |  | - |  | - |  |

McGregor & Co (Leith) Limited (Registered number: SC031240)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 1,800,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,800,000 |  |

| At 30 June 2024 | 1,800,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2004 | 765,038 |  |

| Valuation in 2005 | 33,000 |  |

| Valuation in 2007 | 462,000 |  |

| Valuation in 2022 | 196,122 |  |

| Cost | 343,840 |  |

1,800,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 343,840 |  | 343,840 |  |

| Investment property was valued on an open market basis on 30 June 2025 by the directors .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,761 |  | 5,229 |  |

7. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 79,522 |  | 69,345 |  |

| Market value of listed investments at 30 June 2025 - £ 102,282 (2024 - £ 97,157 ).

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 7,493 |  | 9,326 |  |

| Other creditors | 72,299 |  | 64,153 |  |

79,792 |  | 73,479 |  |

McGregor & Co (Leith) Limited (Registered number: SC031240)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 July 2024

| and 30 June 2025 | 1,252,630 |  |

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is H R G & E A McGregor Trust and E A& E M McGregor Trust.

| Each of the trust holdings represents 40.6% of the issued share capital.