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REGISTERED NUMBER: SC673191 (Scotland)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

Ian Findlay Pft Ltd

| Ian Findlay Pft Ltd (Registered number: SC673191) |

Contents of the Financial Statements

for the year ended 30th September 2025

Page |

| Chartered Accountants' Report | 1 |

| Balance Sheet | 2 |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Ian Findlay Pft Ltd

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 is 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 Ian Findlay Pft Ltd for the year ended 30th September 2025 which comprise the Income Statement, 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 director of Ian Findlay Pft Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ian Findlay Pft Ltd and state those matters that we have agreed to state to the director of Ian Findlay Pft Ltd 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 Ian Findlay Pft 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 Ian Findlay Pft Ltd. You consider that Ian Findlay Pft 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 Ian Findlay Pft 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

| Ian Findlay Pft Ltd (Registered number: SC673191) |

Balance Sheet

30th September 2025

| 2025 | 2024 |

£ | £ | £ | £ |

Fixed assets | 568 |  | 853 |  |

Current assets | 11,961 |  | 19,268 |  |

Creditors

Amounts falling due within one year | (12,969 | ) | (19,002 | ) |

Net current (liabilities)/assets | (1,008 | ) | 266 |  |

Total assets less current liabilities | (440 | ) | 1,119 |  |

Capital and reserves | (440 | ) | 1,119 |  |

Notes to the financial statements

1. | Statutory information

| Ian Findlay Pft Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC673191

| Registered office: | 4th Floor Metropolitan House

| 31-33 High Street

| Inverness

| Inverness-shire

| IV1 1HT

2. | Average number of employees

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

3. | Director's advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 30th September 2025 and 30th September 2024:

2025 | 2024 |

£ | £ |

| I Findlay

| Balance outstanding at start of year | 3,605 |  | 27,765 |  |

| Amounts advanced | (10,031 | ) | 49,000 |  |

| Amounts repaid | 2,893 |  | (73,160 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (3,533 | ) | 3,605 |  |

| Ian Findlay Pft Ltd (Registered number: SC673191) |

Balance Sheet - continued

30th September 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 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 4th March 2026 and were signed by:

I Findlay - Director