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REGISTERED NUMBER: SC815588 (Scotland)

Unaudited Financial Statements

for the Period 5 July 2024 to 31 July 2025

for

LYNDSAY FRASER ARCHITECT LTD

LYNDSAY FRASER ARCHITECT LTD (REGISTERED NUMBER: SC815588)

Contents of the Financial Statements

for the Period 5 July 2024 to 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Certified Accountants' Report | 5 |

LYNDSAY FRASER ARCHITECT LTD

Company Information

for the Period 5 July 2024 to 31 July 2025

| DIRECTORS: | Mrs L Hogg

| G Hogg

| REGISTERED OFFICE: | 56 Douglas Marches

| North Berwick

| EH39 5LZ

| REGISTERED NUMBER: | SC815588 (Scotland)

| ACCOUNTANTS: | Enrich Tax Consultancy Ltd

| 4 Kingshill Park

| Venture Drive

| Arnhall Business Park

| Westhill

| Aberdeenshire

| AB32 6FL

LYNDSAY FRASER ARCHITECT LTD (REGISTERED NUMBER: SC815588)

Balance Sheet

31 July 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 16,000 |  |

| CURRENT ASSETS

| Debtors | 5 | 492 |  |  |

| Cash at bank | 7,163 |  |  |

7,655 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 22,171 |  |

| NET CURRENT LIABILITIES | (14,516 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 1,484 |  |

| PROVISIONS FOR LIABILITIES | 684 |  |

| NET ASSETS | 800 |  |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 100 |  |

| Retained earnings | 8 | 700 |  |

| SHAREHOLDERS' FUNDS | 800 |  |

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

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

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 3 April 2026 and were signed on its behalf by:

Mrs L Hogg - Director

LYNDSAY FRASER ARCHITECT LTD (REGISTERED NUMBER: SC815588)

Notes to the Financial Statements

for the Period 5 July 2024 to 31 July 2025

1. | STATUTORY INFORMATION

| Lyndsay Fraser Architect 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 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 | - | 20% on cost

| Taxation

| Taxation for the period 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 period 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 period was 2 .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| Additions | 20,000 |  |

| At 31 July 2025 | 20,000 |  |

| DEPRECIATION

| Charge for period | 4,000 |  |

| At 31 July 2025 | 4,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 16,000 |  |

LYNDSAY FRASER ARCHITECT LTD (REGISTERED NUMBER: SC815588)

Notes to the Financial Statements - continued

for the Period 5 July 2024 to 31 July 2025

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

£ |

| Prepayments and accrued income | 492 |  |

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

£ |

| Tax | 3,568 |  |

| Directors' current accounts | 16,769 |  |

| Accruals and deferred income | 1,834 |  |

22,171 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary | £1 | 100 |  |

8. | RESERVES

| Retained

| earnings

£ |

| Profit for the period | 14,148 |  |

| Dividends | (13,448 | ) |

| At 31 July 2025 | 700 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 July 2025:

£ |

| Mrs L Hogg |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 27,472 |  |

| Amounts repaid | (44,241 | ) |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | (16,769 | ) |

| This loan is interest free and repayable on demand.

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Lyndsay Fraser Architect Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lyndsay Fraser Architect Ltd for the period ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Lyndsay Fraser Architect Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lyndsay Fraser Architect Ltd and state those matters that we have agreed to state to the Board of Directors of Lyndsay Fraser Architect Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lyndsay Fraser Architect Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lyndsay Fraser Architect Ltd. You consider that Lyndsay Fraser Architect Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Lyndsay Fraser Architect Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Enrich Tax Consultancy Ltd

4 Kingshill Park

Venture Drive

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FL

3 April 2026