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REGISTERED NUMBER: SC154258 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Dellburn Transport Limited

Dellburn Transport Limited (Registered number: SC154258)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Dellburn Transport Limited

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | J F Pickett

| Mrs C W Pickett

| SECRETARY: | Mrs C W Pickett

| REGISTERED OFFICE: | 145 St. Vincent Street

| Glasgow

| G2 5JF

| REGISTERED NUMBER: | SC154258 (Scotland)

| ACCOUNTANTS: | McLay, McAlister & McGibbon LLP

| Chartered Accountants

| 145 St Vincent Street

| Glasgow

| G2 5JF

Dellburn Transport Limited (Registered number: SC154258)

Balance Sheet

30 November 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 28,077 |  | 18,993 |  |

Investment property | 5 | 956,350 |  | 950,000 |  |

984,427 |  | 968,993 |  |

CURRENT ASSETS

Debtors | 6 | 198 |  | 898 |  |

Cash at bank | 88,772 |  | 137,564 |  |

88,970 |  | 138,462 |  |

CREDITORS

Amounts falling due within one year | 7 | (76,691 | ) | (77,917 | ) |

NET CURRENT ASSETS | 12,279 |  | 60,545 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 996,706 |  | 1,029,538 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (25,598 | ) | (64,935 | ) |

PROVISIONS FOR LIABILITIES | (27,531 | ) | (25,259 | ) |

NET ASSETS | 943,577 |  | 939,344 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Fair value reserve | 263,437 |  | 263,437 |  |

Retained earnings | 680,138 |  | 675,905 |  |

SHAREHOLDERS' FUNDS | 943,577 |  | 939,344 |  |

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

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

Dellburn Transport Limited (Registered number: SC154258)

Balance Sheet - continued

30 November 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

J F Pickett - Director

Dellburn Transport Limited (Registered number: SC154258)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Dellburn Transport Limited 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 presentation currency of the financial statements is the Pound Sterling (£).

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

| Turnover 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 etc | - | 25% on reducing balance

| The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Debtors

| Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

| Cash and cash equivalents

| Cash and cash equivalent in the balance sheet comprise cash in hand and bank overdrafts. In the balance sheet bank overdrafts are shown in creditors amounts falling due within one year.

| Creditors

| Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

Dellburn Transport Limited (Registered number: SC154258)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024 | 91,470 |  |

| Additions | 19,113 |  |

| Disposals | (12,229 | ) |

| At 30 November 2025 | 98,354 |  |

| DEPRECIATION

| At 1 December 2024 | 72,477 |  |

| Charge for year | 9,361 |  |

| Eliminated on disposal | (11,561 | ) |

| At 30 November 2025 | 70,277 |  |

| NET BOOK VALUE

| At 30 November 2025 | 28,077 |  |

| At 30 November 2024 | 18,993 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024 | 950,000 |  |

| Additions | 6,350 |  |

| At 30 November 2025 | 956,350 |  |

| NET BOOK VALUE

| At 30 November 2025 | 956,350 |  |

| At 30 November 2024 | 950,000 |  |

Dellburn Transport Limited (Registered number: SC154258)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | INVESTMENT PROPERTY - continued

| The properties were valued by Graham + Sibbald LLP during 2022 at £950,000.

| The directors believe the carrying value represented the fair value of the property at 30 November 2025.

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | - |  | 720 |  |

| Other debtors | 198 |  | 178 |  |

198 |  | 898 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans and overdrafts | 36,708 |  | 32,712 |  |

| Trade creditors | (3,022 | ) | (465 | ) |

| Taxation and social security | 20,711 |  | 22,550 |  |

| Other creditors | 22,294 |  | 23,120 |  |

76,691 |  | 77,917 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans | 25,598 |  | 64,935 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank Loan < 1 year | 36,708 |  | 32,712 |  |

| Bank Loan > 1 year | 25,598 |  | 64,935 |  |

62,306 |  | 97,647 |  |

| The bank borrowings are secured by a standard security over the company's property.