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REGISTERED NUMBER: SC275559 (Scotland)

Financial Statements for the Year Ended 30 November 2025

for

DOUGH RE MI LIMITED

DOUGH RE MI LIMITED (REGISTERED NUMBER: SC275559)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

DOUGH RE MI LIMITED (REGISTERED NUMBER: SC275559)

Balance Sheet

30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 15,860 |  | 9,916 |  |

Current assets

Stocks | 461 |  | 992 |  |

Debtors | 5 | 6,442 |  | 8,912 |  |

6,903 |  | 9,904 |  |

Creditors

Amounts falling due within one year | 6 | (20,393 | ) | (13,134 | ) |

Net current liabilities | (13,490 | ) | (3,230 | ) |

Total assets less current liabilities | 2,370 |  | 6,686 |  |

Provisions for liabilities | (2,641 | ) | (1,884 | ) |

Net (liabilities)/assets | (271 | ) | 4,802 |  |

Capital and reserves

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | (371 | ) | 4,702 |  |

Shareholders' funds | (271 | ) | 4,802 |  |

DOUGH RE MI LIMITED (REGISTERED NUMBER: SC275559)

Balance Sheet - continued

30 November 2025

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 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 March 2026 and were signed by:

N Badihi - Director

DOUGH RE MI LIMITED (REGISTERED NUMBER: SC275559)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | Statutory information

| Dough Re Mi 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: | SC275559

| Registered office: | 102 Buckstone Road

| Edinburgh

| Midlothian

| EH10 6UT

| 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 net of VAT and trade discounts.

| Turnover from the baking & wholesaling of bread and other related products is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer and the amount of turnover can be measured reliably.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Interest receivable

| Interest income is recognised using the effective interest method.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Furniture, fittings & equipment |  | - 25% on reducing balance |  |

| Van |  | - 25% on reducing balance |  |

| 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.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

DOUGH RE MI LIMITED (REGISTERED NUMBER: SC275559)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | Accounting policies - continued

| Taxation

| Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred taxation represents the future taxation consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits.

| Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Pension costs and other post-retirement benefits

| The company operates money purchase (defined contribution) pension scheme. Contributions are charged against profits on the amounts payable for the year.

| Hire purchase and leases

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

| The interest element of the obligations is charged to profit and loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| 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 profit and loss account in other administrative expenses.

| Bank and cash

| Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. | Employees and directors

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

DOUGH RE MI LIMITED (REGISTERED NUMBER: SC275559)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | Tangible fixed assets

| Furniture, |

| fittings |

| & equipment |  | Van |  | Totals

£ | £ | £ |

| Cost

| At 1 December 2024 | 70,369 |  | 19,471 |  | 89,840 |  |

| Additions | 9,865 |  | - |  | 9,865 |  |

| At 30 November 2025 | 80,234 |  | 19,471 |  | 99,705 |  |

| Depreciation

| At 1 December 2024 | 65,715 |  | 14,209 |  | 79,924 |  |

| Charge for year | 2,605 |  | 1,316 |  | 3,921 |  |

| At 30 November 2025 | 68,320 |  | 15,525 |  | 83,845 |  |

| Net book value

| At 30 November 2025 | 11,914 |  | 3,946 |  | 15,860 |  |

| At 30 November 2024 | 4,654 |  | 5,262 |  | 9,916 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,643 |  | 7,688 |  |

| Other debtors | 799 |  | 1,224 |  |

6,442 |  | 8,912 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank overdraft | 2,767 |  | 2,572 |  |

| Trade creditors | 1,480 |  | 814 |  |

| Corporation tax | (1,947 | ) | 1,947 |  |

| Director's loan | 15,633 |  | 4,505 |  |

| Other creditors and accruals | 2,460 |  | 3,296 |  |

20,393 |  | 13,134 |  |

| The director's loan is unsecured, interest free and carries no schedule of repayment.

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1.00 | 100 |  | 100 |  |