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REGISTERED NUMBER: SC191656 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Loyd & Townsend-Rose Limited

Loyd & Townsend-Rose Limited (Registered number: SC191656)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

Loyd & Townsend-Rose Limited (Registered number: SC191656)

Balance Sheet

30 September 2025

| 30/9/25 | 30/9/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 847 |  | 1,102 |  |

CURRENT ASSETS

Inventories | 4,000 |  | 4,000 |  |

Debtors | 5 | 655,971 |  | 729,771 |  |

Cash at bank and in hand | 122,805 |  | 76,696 |  |

782,776 |  | 810,467 |  |

CREDITORS

Amounts falling due within one year | 6 | 779,775 |  | 782,218 |  |

NET CURRENT ASSETS | 3,001 |  | 28,249 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,848 |  | 29,351 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (11,250 | ) |

PROVISIONS FOR LIABILITIES | (500 | ) | (212 | ) |

NET ASSETS | 3,348 |  | 17,889 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 3,248 |  | 17,789 |  |

3,348 |  | 17,889 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Loyd & Townsend-Rose Limited (Registered number: SC191656)

Balance Sheet - continued

30 September 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 Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

J C Townsend-Rose - Director

A R Riddell - Director

Loyd & Townsend-Rose Limited (Registered number: SC191656)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Loyd & Townsend-Rose Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC191656

| Registered office: | 47-49 The Square

| Kelso

| Roxburghshire

| TD5 7HW

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

| Revenue 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.

| Plant and machinery | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Inventories 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.

| 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.

| 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.

Loyd & Townsend-Rose Limited (Registered number: SC191656)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 4 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 7,680 |  | 19,856 |  | 27,536 |  |

| DEPRECIATION

| At 1 October 2024 | 7,065 |  | 19,369 |  | 26,434 |  |

| Charge for year | 91 |  | 164 |  | 255 |  |

| At 30 September 2025 | 7,156 |  | 19,533 |  | 26,689 |  |

| NET BOOK VALUE

| At 30 September 2025 | 524 |  | 323 |  | 847 |  |

| At 30 September 2024 | 615 |  | 487 |  | 1,102 |  |

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

| 30/9/25 |  | 30/9/24

£ | £ |

| Trade debtors | 27,157 |  | 46,962 |  |

| Directors' loan accounts | 35,994 |  | 68,062 |  |

| Prepaid tour expenses | 592,820 |  | 614,747 |  |

655,971 |  | 729,771 |  |

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

| 30/9/25 |  | 30/9/24

£ | £ |

| Bank loans and overdrafts | 11,250 |  | 15,000 |  |

| Trade creditors | 9,727 |  | 6,079 |  |

| Corporation tax | 18,102 |  | 15,565 |  |

| VAT | 363 |  | 12,302 |  |

| Other creditors | 6,997 |  | 506 |  |

| Deferred tour income | 729,621 |  | 729,901 |  |

| Accrued general expenses | 3,715 |  | 2,865 |  |

779,775 |  | 782,218 |  |

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

| 30/9/25 |  | 30/9/24

£ | £ |

| Bank loans - 2-5 years | - |  | 11,250 |  |

Loyd & Townsend-Rose Limited (Registered number: SC191656)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 30/9/25 |  | 30/9/24

£ | £ |

| J C Townsend-Rose

| Balance outstanding at start of year | 34,355 |  | 33,267 |  |

| Amounts advanced | 52,408 |  | 34,388 |  |

| Amounts repaid | (50,769 | ) | (33,300 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 35,994 |  | 34,355 |  |

| A W Loyd

| Balance outstanding at start of year | 33,707 |  | 29,554 |  |

| Amounts advanced | 10,326 |  | 34,153 |  |

| Amounts repaid | (44,033 | ) | (30,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 33,707 |  |

| Interest is charged at the HMRC approved rates on the overdrawn directors loan accounts and the amount charged during the year on Jonathan Townsend-Rose's loan was £783 (2024: £752).