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REGISTERED NUMBER: 05091894 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Ian Strachan Communications Limited |

| Ian Strachan Communications Limited (Registered number: 05091894) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| Ian Strachan Communications Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | I E Strachan

| Mrs J H Strachan

| REGISTERED OFFICE: | Brook Rise

| 49 Church Way

| Longdon

| Rugeley

| Staffordshire

| WS15 4PG

| REGISTERED NUMBER: | 05091894 (England and Wales)

| ACCOUNTANTS: | Tomkinson Teal (Lichfield) LLP

| Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| Ian Strachan Communications Limited (Registered number: 05091894) |

Balance Sheet

31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 313 |  | 427 |  |

313 |  | 427 |  |

CURRENT ASSETS

Cash at bank | - |  | 143 |  |

CREDITORS

Amounts falling due within one year | 6 | (39,628 | ) | (34,337 | ) |

NET CURRENT LIABILITIES | (39,628 | ) | (34,194 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (39,315 | ) | (33,767 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | (4,263 | ) | (4,253 | ) |

NET LIABILITIES | (43,578 | ) | (38,020 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (43,678 | ) | (38,120 | ) |

SHAREHOLDERS' FUNDS | (43,578 | ) | (38,020 | ) |

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.

| Ian Strachan Communications Limited (Registered number: 05091894) |

Balance Sheet - continued

31 May 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 February 2026 and were signed on its behalf by:

I E Strachan - Director

| Ian Strachan Communications Limited (Registered number: 05091894) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Ian Strachan Communications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and 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.

| Going concern

| The financial statements have been prepared on a going concern basis, which places reliance on the continued support of the company's director and shareholder.

3. | EMPLOYEES AND DIRECTORS

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

| Ian Strachan Communications Limited (Registered number: 05091894) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 7,800 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 7,800 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 1,249 |  | 2,548 |  | 3,797 |  |

| Disposals | - |  | (333 | ) | (333 | ) |

| At 31 May 2025 | 1,249 |  | 2,215 |  | 3,464 |  |

| DEPRECIATION

| At 1 June 2024 | 1,215 |  | 2,155 |  | 3,370 |  |

| Charge for year | 5 |  | 109 |  | 114 |  |

| Eliminated on disposal | - |  | (333 | ) | (333 | ) |

| At 31 May 2025 | 1,220 |  | 1,931 |  | 3,151 |  |

| NET BOOK VALUE

| At 31 May 2025 | 29 |  | 284 |  | 313 |  |

| At 31 May 2024 | 34 |  | 393 |  | 427 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,737 |  | 3,528 |  |

| Trade creditors | - |  | 59 |  |

| Taxation and social security | 27 |  | 20 |  |

| Other creditors | 31,864 |  | 30,730 |  |

39,628 |  | 34,337 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 4,263 |  | 4,253 |  |

| Ian Strachan Communications Limited (Registered number: 05091894) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Ian Strachan Communications Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ian Strachan Communications Limited for the year ended 31 May 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ian Strachan Communications Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ian Strachan Communications Limited and state those matters that we have agreed to state to the Board of Directors of Ian Strachan Communications Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ian Strachan Communications Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ian Strachan Communications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ian Strachan Communications Limited. You consider that Ian Strachan Communications 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 financial statements of Ian Strachan Communications 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 financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

13 February 2026