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REGISTERED NUMBER: SC102242 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Fraser Brooks & Company, W.S., Limited

Fraser Brooks & Company, W.S., Limited (by shares) (Registered number: SC102242)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

Fraser Brooks & Company, W.S., Limited (by shares)

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | R K Cameron

| SECRETARY: | S Russell

| REGISTERED OFFICE: | 45 Frederick Street

| Edinburgh

| EH2 1ES

| REGISTERED NUMBER: | SC102242 (Scotland)

| ACCOUNTANTS: | EQ Accountants Ltd

| 47-49 The Square

| Kelso

| Roxburghshire

| TD5 7HW

Fraser Brooks & Company, W.S., Limited (by shares) (Registered number: SC102242)

Statement of Financial Position

31 July 2025

| 31/7/25 | 31/7/24 |

£ | £ | £ | £ |

FIXED ASSETS | 7,059 |  | - |  |

CURRENT ASSETS | 2,349,047 |  | 1,767,936 |  |

CREDITORS

Amounts falling due within one year | (1,958,454 | ) | (1,416,842 | ) |

NET CURRENT ASSETS | 390,593 |  | 351,094 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 397,652 |  | 351,094 |  |

CAPITAL AND RESERVES | 397,652 |  | 351,094 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 3 (2024 - 3 ) .

2. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

| 31/7/25 |  | 31/7/24

£ | £ |

| R K Cameron

| Balance outstanding at start of year | 79,584 |  | 64,736 |  |

| Amounts advanced | 82,543 |  | 120,449 |  |

| Amounts repaid | (137,008 | ) | (105,601 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 25,119 |  | 79,584 |  |

| At 31 July 2025 the director owed the company £25,119. Interest has been charged at an average rate of 2.25% and there are no specific repayment terms.

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Fraser Brooks & Company, W.S., Limited (by shares) (Registered number: SC102242)

Statement of Financial Position - continued

31 July 2025

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 6 March 2026 and were signed by:

R K Cameron - Director