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REGISTERED NUMBER: SC037661 (Scotland)

Abridged Financial Statements

for the Year Ended 30 June 2025

for

Buccleuch Engineering (Holdings) Limited

Buccleuch Engineering (Holdings) Limited (Registered number: SC037661)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Abridged Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Buccleuch Engineering (Holdings) Limited

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | Mr C R Bunch

| SECRETARY: | Mr C R Bunch

| REGISTERED OFFICE: | 70 Barnton Park Avenue

| Edinburgh

| EH4 6HE

| REGISTERED NUMBER: | SC037661 (Scotland)

| ACCOUNTANTS: | Gibson McKerrell Burrows Limited

| 28 Rutland Square

| Edinburgh

| EH1 2BW

Buccleuch Engineering (Holdings) Limited (Registered number: SC037661)

Abridged Statement of Financial Position

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 694 |  | 918 |  |

Investments | 5 | 161,875 |  | 232,430 |  |

162,569 |  | 233,348 |  |

CURRENT ASSETS

Debtors | 21,026 |  | 518 |  |

Cash at bank | 42,565 |  | 26,289 |  |

63,591 |  | 26,807 |  |

CREDITORS

Amounts falling due within one year | 4,454 |  | 4,454 |  |

NET CURRENT ASSETS | 59,137 |  | 22,353 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 221,706 |  | 255,701 |  |

CAPITAL AND RESERVES

Called up share capital | 8,500 |  | 8,500 |  |

Retained earnings | 213,206 |  | 247,201 |  |

SHAREHOLDERS' FUNDS | 221,706 |  | 255,701 |  |

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 his 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 5 March 2026 and were signed by:

Mr C R Bunch - Director

Buccleuch Engineering (Holdings) Limited (Registered number: SC037661)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Buccleuch Engineering (Holdings) 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. | 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.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost. Cost includes the original purchase price and costs directly attributable to bringing the asset to its present location and into its present condition. After initial recognition, the assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. Freehold properties are subsequently measured at their revalued amount, being the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| Depreciation is provided by equal instalments 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.

| Computer equipment - 25% on cost

| Depreciation and impairment losses are charged to the Income Statement within administrative expenses.

| The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

| Fixed asset investments

| Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the statement of financial position date using the closing quoted market price.

| The Income Statement includes the net gains and losses arising on revaluation and disposals throughout the year.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and payables, loans from banks and other third parties.

| At the end of each reporting period, financial assets that are measured at cost are assessed for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the . Income StatementIf there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in theIncome Statement.

| Financial assets are derecognised when (a) the contractual rights to the cash flows arising from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party, or (c) control of the asset has been transferred to another party.

| Financial liabilities are measured at amortised cost less any accumulated impairment losses. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Buccleuch Engineering (Holdings) Limited (Registered number: SC037661)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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 Statement of Financial Position date.

| Deferred tax

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

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,791 |  |

| DEPRECIATION

| At 1 July 2024 | 873 |  |

| Charge for year | 224 |  |

| At 30 June 2025 | 1,097 |  |

| NET BOOK VALUE

| At 30 June 2025 | 694 |  |

| At 30 June 2024 | 918 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST OR VALUATION

| At 1 July 2024 | 232,430 |  |

| Additions | 2,525 |  |

| Disposals | (70,000 | ) |

| Revaluations | (3,080 | ) |

| At 30 June 2025 | 161,875 |  |

| NET BOOK VALUE

| At 30 June 2025 | 161,875 |  |

| At 30 June 2024 | 232,430 |  |

Buccleuch Engineering (Holdings) Limited (Registered number: SC037661)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 30 June 2025 is represented by:

| Totals

£ |

| Valuation in 2024 | 161,875 |  |

| If investments had not been revalued they would have been included at the following historical cost:

| 30.6.25 |  | 30.6.24

£ | £ |

| Cost | 142,085 |  | 142,085 |  |

| Investments were valued on an open market value basis on 30 June 2024 by Halifax Investment Fund Management Ltd .