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REGISTERED NUMBER: SC324771 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025

FOR

ROBERT WATSON CARPENTER & JOINER LTD

ROBERT WATSON CARPENTER & JOINER LTD (REGISTERED NUMBER: SC324771) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Accountants' Report | 5 |

| ROBERT WATSON CARPENTER & JOINER LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MAY 2025

| DIRECTORS: | Robert Watson

| Mrs Alison Ann Watson

| SECRETARY: | Mrs Alison Ann Watson

| REGISTERED OFFICE: | Redbriggs Croft

| Cuminestown

| Turriff

| Aberdeenshire

| AB53 8HY

| REGISTERED NUMBER: | SC324771 (Scotland)

| ACCOUNTANTS: | Goldwells

| Goldwells House

| Grange Road

| Peterhead

| Aberdeenshire

| AB42 1WN

ROBERT WATSON CARPENTER & JOINER LTD (REGISTERED NUMBER: SC324771) |

BALANCE SHEET

31ST MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 37,344 |  | 38,344 |  |

CURRENT ASSETS

Stocks | 55,084 |  | 10,524 |  |

Debtors | 5 | 852 |  | 570 |  |

Cash at bank | 3,059 |  | 3,631 |  |

58,995 |  | 14,725 |  |

CREDITORS

Amounts falling due within one year | 6 | 295,941 |  | 241,876 |  |

NET CURRENT LIABILITIES | (236,946 | ) | (227,151 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (199,602 | ) | (188,807 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (199,603 | ) | (188,808 | ) |

SHAREHOLDERS' FUNDS | (199,602 | ) | (188,807 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th February 2026 and were signed on its behalf by:

Robert Watson - Director

ROBERT WATSON CARPENTER & JOINER LTD (REGISTERED NUMBER: SC324771) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

1. | STATUTORY INFORMATION

| Robert Watson Carpenter & Joiner 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.

| 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.

| Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

| 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 | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

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

ROBERT WATSON CARPENTER & JOINER LTD (REGISTERED NUMBER: SC324771) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Computer |

| property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st June 2024 | 36,409 |  | 13,718 |  | 979 |  | 51,106 |  |

| Disposals | - |  | (4,129 | ) | (646 | ) | (4,775 | ) |

| At 31st May 2025 | 36,409 |  | 9,589 |  | 333 |  | 46,331 |  |

| DEPRECIATION

| At 1st June 2024 | - |  | 11,878 |  | 884 |  | 12,762 |  |

| Charge for year | - |  | 425 |  | 24 |  | 449 |  |

| Eliminated on disposal | - |  | (3,586 | ) | (638 | ) | (4,224 | ) |

| At 31st May 2025 | - |  | 8,717 |  | 270 |  | 8,987 |  |

| NET BOOK VALUE

| At 31st May 2025 | 36,409 |  | 872 |  | 63 |  | 37,344 |  |

| At 31st May 2024 | 36,409 |  | 1,840 |  | 95 |  | 38,344 |  |

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

2025 | 2024 |

£ | £ |

| VAT | 852 |  | 570 |  |

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

2025 | 2024 |

£ | £ |

| Director's current account | 295,941 |  | 241,876 |  |

| The loan from the director is interest free, with no fixed terms of repayment.

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ROBERT WATSON CARPENTER & JOINER LTD (REGISTERED NUMBER: SC324771)

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 Robert Watson Carpenter & Joiner Ltd for the year ended 31st May 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Robert Watson Carpenter & Joiner Ltd, 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 Robert Watson Carpenter & Joiner Ltd and state those matters that we have agreed to state to the Board of Directors of Robert Watson Carpenter & Joiner Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Robert Watson Carpenter & Joiner Ltd 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 Robert Watson Carpenter & Joiner Ltd. You consider that Robert Watson Carpenter & Joiner Ltd 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 Robert Watson Carpenter & Joiner Ltd. 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.

Goldwells

Goldwells House

Grange Road

Peterhead

Aberdeenshire

AB42 1WN

24th February 2026