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REGISTERED NUMBER: SC604163 (Scotland)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

The Redshank Catering Company Ltd

| The Redshank Catering Company Ltd (Registered number: SC604163) |

Contents of the Financial Statements

for the year ended 31st August 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| The Redshank Catering Company Ltd |

Company Information

for the year ended 31st August 2025

| Directors: | A M Ross

| J A Ross

| Registered office: | 4th Floor Metropolitan House

| 31-33 High Street

| Inverness

| Inverness-shire

| IV1 1HT

| Registered number: | SC604163 (Scotland)

| Accountants: | Frame Kennedy

| 4th Floor Metropolitan House

| 31-33 High Street

| Inverness

| Inverness-shire

| IV1 1HT

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

The Redshank Catering Company Ltd

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 The Redshank Catering Company Ltd for the year ended 31st August 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.

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 Board of Directors of The Redshank Catering Company 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 The Redshank Catering Company Ltd and state those matters that we have agreed to state to the Board of Directors of The Redshank Catering Company Ltd, as a body, 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 Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Redshank Catering Company 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 profit of The Redshank Catering Company Ltd. You consider that The Redshank Catering Company 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 The Redshank Catering Company 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.

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

4th March 2026

| The Redshank Catering Company Ltd (Registered number: SC604163) |

Balance Sheet

31st August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 116,202 |  | 112,402 |  |

Current assets

Stocks | 4,500 |  | 4,800 |  |

Debtors | 5 | 23,447 |  | 384 |  |

Cash at bank and in hand | 134,763 |  | 119,254 |  |

162,710 |  | 124,438 |  |

Creditors

Amounts falling due within one year | 6 | 230,465 |  | 189,875 |  |

Net current liabilities | (67,755 | ) | (65,437 | ) |

Total assets less current liabilities | 48,447 |  | 46,965 |  |

Creditors

Amounts falling due after more than one year | 7 | (7,201 | ) | (13,888 | ) |

Provisions for liabilities | (24,597 | ) | - |  |

Net assets | 16,649 |  | 33,077 |  |

Capital and reserves

Called up share capital | 200 |  | 200 |  |

Retained earnings | 16,449 |  | 32,877 |  |

16,649 |  | 33,077 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Redshank Catering Company Ltd (Registered number: SC604163) |

Balance Sheet - continued

31st August 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 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 4th March 2026 and were signed on its behalf by:

A M Ross - Director

J A Ross - Director

| The Redshank Catering Company Ltd (Registered number: SC604163) |

Notes to the Financial Statements

for the year ended 31st August 2025

1. | Statutory information

| The Redshank Catering Company 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.

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.

| Tangible fixed assets

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

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| 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 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.

| 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.

| The Redshank Catering Company Ltd (Registered number: SC604163) |

Notes to the Financial Statements - continued

for the year ended 31st August 2025

2. | Accounting policies - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Fair value

| Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

3. | Employees and directors

| The average number of employees during the year was 17 (2024 - 16 ) .

4. | Tangible fixed assets

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1st September 2024 | 24,998 |  | 120,785 |  | 12,618 |  | 28,425 |  | 186,826 |  |

| Additions | 705 |  | 12,932 |  | 5,662 |  | 14,995 |  | 34,294 |  |

| At 31st August 2025 | 25,703 |  | 133,717 |  | 18,280 |  | 43,420 |  | 221,120 |  |

| Depreciation

| At 1st September 2024 | 6,468 |  | 54,569 |  | 6,281 |  | 7,106 |  | 74,424 |  |

| Charge for year | 2,572 |  | 15,836 |  | 3,006 |  | 9,080 |  | 30,494 |  |

| At 31st August 2025 | 9,040 |  | 70,405 |  | 9,287 |  | 16,186 |  | 104,918 |  |

| Net book value

| At 31st August 2025 | 16,663 |  | 63,312 |  | 8,993 |  | 27,234 |  | 116,202 |  |

| At 31st August 2024 | 18,530 |  | 66,216 |  | 6,337 |  | 21,319 |  | 112,402 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,179 |  | 384 |  |

| Other debtors | 18,268 |  | - |  |

23,447 |  | 384 |  |

| The Redshank Catering Company Ltd (Registered number: SC604163) |

Notes to the Financial Statements - continued

for the year ended 31st August 2025

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,173 |  | 8,304 |  |

| Trade creditors | 31,650 |  | 35,253 |  |

| Taxation and social security | 75,557 |  | 51,205 |  |

| Other creditors | 117,085 |  | 95,113 |  |

230,465 |  | 189,875 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 7,201 |  | 13,888 |  |

8. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 13,374 |  | - |  |