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COMPANY REGISTRATION NUMBER: SC703263

Birnam Blue Ltd

Unaudited Financial Statements

31 July 2025

Birnam Blue Ltd

Financial Statements

Year ended 31 July 2025

Contents | Page

Director's report | 1

Statement of income and retained earnings | 2

Statement of financial position | 3

Notes to the financial statements | 4

Birnam Blue Ltd

Director's Report

Year ended 31 July 2025
The director presents his report and the unaudited financial statements of the company for the year ended 31 July 2025 .
Director
The director who served the company during the year was as follows:

Mr CI Welsh |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 12 March 2026 and signed on behalf of the board by:

Mr CI Welsh |
Director |

Registered office:
15 Rubislaw Terrace
Aberdeen
UK
AB10 1XE

Birnam Blue Ltd

Statement of Income and Retained Earnings

Year ended 31 July 2025

| 2025 | 2024
Note | £ | £
Turnover | 25,550 | 24,173

| -------- | --------
Gross profit | 25,550 | 24,173

Administrative expenses | 8,291 | 6,124
| -------- | --------
Operating profit | 17,259 | 18,049

| -------- | --------
Profit before taxation | 17,259 | 18,049

Tax on profit | 3,429 | 3,412
| -------- | --------
Profit for the financial year and total comprehensive income | 13,830 | 14,637
| -------- | --------

Retained earnings at the start of the year | 23,832 | 9,195
| -------- | --------
Retained earnings at the end of the year | 37,662 | 23,832
| -------- | --------

All the activities of the company are from continuing operations.

Birnam Blue Ltd

Statement of Financial Position

31 July 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 404,741 | 404,741

Current assets

Debtors | 5 | 1,221 | 292
Cash at bank and in hand | – | 923
| ------- | -------
| 1,221 | 1,215

Creditors: amounts falling due within one year | 6 | 10,913 | 24,737
| -------- | --------
Net current liabilities | 9,692 | 23,522
| --------- | ---------
Total assets less current liabilities | 395,049 | 381,219

Creditors: amounts falling due after more than one year | 7 | 357,386 | 357,386
| --------- | ---------
Net assets | 37,663 | 23,833
| --------- | ---------

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | 37,662 | 23,832
| -------- | --------
Shareholder funds | 37,663 | 23,833
| -------- | --------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 March 2026 , and are signed on behalf of the board by:

Mr CI Welsh |
Director |

Company registration number: SC703263

Birnam Blue Ltd

Notes to the Financial Statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 15 Rubislaw Terrace, Aberdeen, AB10 1XE, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Tangible assets

| Freehold property
| £
Cost |
At 1 August 2024 and 31 July 2025 | 404,741
| ---------
Depreciation |
At 1 August 2024 and 31 July 2025 | –
| ---------
Carrying amount |
At 31 July 2025 | 404,741
| ---------
At 31 July 2024 | 404,741
| ---------

As at 31 July 2025, the fair value of investment property was based on the purchase price at 12 August 2021 and 12 May 2023.
5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 1,221 | 292
| ------- | ----

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 3,499 | 3,499
Other creditors | 7,414 | 21,238
| -------- | --------
| 10,913 | 24,737
| -------- | --------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 357,386 | 357,386
| --------- | ---------

8. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr CI Welsh | ( 375,386) | 16,736 | ( 358,650)
|  | --------- | -------- | ---------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| Mr CI Welsh | ( 392,520) | 17,134 | ( 375,386)
|  | --------- | -------- | ---------