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REGISTERED NUMBER: SC413073 (Scotland)

Financial Statements for the Year Ended 31 December 2025

for

Laroque Geoconsulting Ltd

Laroque Geoconsulting Ltd (Registered number: SC413073)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Laroque Geoconsulting Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | A F Gordon

| REGISTERED OFFICE: | 10 Gray Street

| Aberdeen

| AB10 6JE

| REGISTERED NUMBER: | SC413073 (Scotland)

| ACCOUNTANTS: | Tawse & Partners

| Chartered Accountants

| 18 North Silver Street

| Aberdeen

| AB10 1JU

Laroque Geoconsulting Ltd (Registered number: SC413073)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 1,891 |  | 5,317 |  |

Investments | 6 | 96,971 |  | 104,063 |  |

Cash at bank | 212,806 |  | 202,984 |  |

311,668 |  | 312,364 |  |

CREDITORS

Amounts falling due within one year | 7 | 6,206 |  | 5,747 |  |

NET CURRENT ASSETS | 305,462 |  | 306,617 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 305,462 |  | 306,617 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 20 |  | 20 |  |

Retained earnings | 305,442 |  | 306,597 |  |

SHAREHOLDERS' FUNDS | 305,462 |  | 306,617 |  |

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

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

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 director and authorised for issue on 18 March 2026 and were signed by:

A F Gordon - Director

Laroque Geoconsulting Ltd (Registered number: SC413073)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Laroque Geoconsulting 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The principal accounting policies adopted in the preparation of the financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Other income recognition

| The policy adopted for the recognition other income is as follows:

| Interest receivable

| Interest income is recognised using the effective interest method.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

| transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

| Investments

| Unlisted current asset investments are measured at cost less impairment.

Laroque Geoconsulting Ltd (Registered number: SC413073)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

4. | EMPLOYEES AND DIRECTORS

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

5. | DEBTORS

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year:

| Other debtors | 1,891 |  | 2,045 |  |

| Amounts falling due after more than one year:

| Other debtors | - |  | 3,272 |  |

| Aggregate amounts | 1,891 |  | 5,317 |  |

6. | CURRENT ASSET INVESTMENTS

| 31.12.25 |  | 31.12.24

£ | £ |

| Unlisted investments | 96,971 |  | 104,063 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Taxation and social security | 2,610 |  | 2,366 |  |

| Other creditors | 3,596 |  | 3,381 |  |

6,206 |  | 5,747 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 200 | Ordinary | £0.10 | 20 |  | 20 |  |