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REGISTERED NUMBER: SC402717 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Woodlogs Scotland Limited

| Woodlogs Scotland Limited (Registered number: SC402717) |

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 |

| Chartered Accountants' Report | 8 |

| Woodlogs Scotland Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | Wendy Atkinson

| REGISTERED OFFICE: | 29 Brandon Street

| Hamilton

| South Lanarkshire

| ML3 6DA

| REGISTERED NUMBER: | SC402717 (Scotland)

| ACCOUNTANTS: | Sharles Ltd

| Chartered Accountants

| 29 Brandon Street

| Hamilton

| ML3 6DA

| Woodlogs Scotland Limited (Registered number: SC402717) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 24,590 |  | 20,514 |  |

24,590 |  | 20,514 |  |

CURRENT ASSETS

Stocks | 1,558 |  | 2,658 |  |

Debtors | 7 | 4,332 |  | 3,258 |  |

Cash at bank and in hand | 24,220 |  | 39,323 |  |

30,110 |  | 45,239 |  |

CREDITORS

Amounts falling due within one year | 8 | 43,133 |  | 44,694 |  |

NET CURRENT (LIABILITIES)/ASSETS | (13,023 | ) | 545 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,567 |  | 21,059 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (6,667 | ) | (500 | ) |

PROVISIONS FOR LIABILITIES | (4,672 | ) | (3,760 | ) |

NET ASSETS | 228 |  | 16,799 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 227 |  | 16,798 |  |

SHAREHOLDERS' FUNDS | 228 |  | 16,799 |  |

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 director acknowledges her 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.

| Woodlogs Scotland Limited (Registered number: SC402717) |

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 director and authorised for issue on 4 March 2026 and were signed by:

Wendy Atkinson - Director

| Woodlogs Scotland Limited (Registered number: SC402717) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Woodlogs Scotland 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.

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

2. | STATEMENT OF COMPLIANCE

| 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. There were no material departures from that standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is derived from the sale of firewood.

| 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 the business in 2011, is being amortised evenly over it's estimated useful life of five years. Goodwill at the date of transition to FRS102 1A is fully amortised.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 33% on cost and 25% on cost

| At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Expenditure of £900 or more on individual tangible fixed assets are capitalised at cost. Expenditure on assets below this threshold is charged directly to the income statement in the period it is incurred

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Woodlogs Scotland Limited (Registered number: SC402717) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

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

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 30,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 30,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

| Woodlogs Scotland Limited (Registered number: SC402717) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 72,914 |  |

| Additions | 11,663 |  |

| At 30 June 2025 | 84,577 |  |

| DEPRECIATION

| At 1 July 2024 | 52,400 |  |

| Charge for year | 7,587 |  |

| At 30 June 2025 | 59,987 |  |

| NET BOOK VALUE

| At 30 June 2025 | 24,590 |  |

| At 30 June 2024 | 20,514 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 18,850 |  |

| Additions | 11,663 |  |

| Transfer to ownership | (18,850 | ) |

| At 30 June 2025 | 11,663 |  |

| DEPRECIATION

| At 1 July 2024 | 3,755 |  |

| Transfer to ownership | (3,755 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | 11,663 |  |

| At 30 June 2024 | 15,095 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 438 |  | 2,821 |  |

| Other debtors | 3,894 |  | 437 |  |

4,332 |  | 3,258 |  |

| Woodlogs Scotland Limited (Registered number: SC402717) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 7,328 |  | 6,000 |  |

| Trade creditors | 1,348 |  | 278 |  |

| Taxation and social security | 1,137 |  | 13,157 |  |

| Other creditors | 33,320 |  | 25,259 |  |

43,133 |  | 44,694 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,667 |  | 500 |  |

10. | RELATED PARTY DISCLOSURES

| The company operates a loan account with the director, W Atkinson.

| During the year, the director advanced loans totalling £7,984 to the company. At the year end, the balance due to the director was £29,517 (2024: £21,533). This loan is unsecured, interest free and has no fixed repayment terms.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Woodlogs Scotland Limited

The following reproduces the text of the report prepared for the director 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 Director 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 Woodlogs Scotland Limited for the year ended 30 June 2025 which comprise the Income Statement, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Woodlogs Scotland Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Woodlogs Scotland Limited and state those matters that we have agreed to state to the director of Woodlogs Scotland Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Woodlogs Scotland 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 profit of Woodlogs Scotland Limited. You consider that Woodlogs Scotland 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 Woodlogs Scotland 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.

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

4 March 2026