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REGISTERED NUMBER: SC332671 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Caledonia Regeneration Investments |

| Limited |

| Caledonia Regeneration Investments |

| Limited (Registered number: SC332671) |

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 |

| Caledonia Regeneration Investments |

| Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Lord Haughey Kt OBE

| SECRETARY: | Elizabeth Mills

| REGISTERED OFFICE: | Caledonia House

| Lawmoor Street

| Glasgow

| G5 0US

| REGISTERED NUMBER: | SC332671 (Scotland)

| ACCOUNTANTS: | Gerber Landa & Gee

| Chartered Accountants

| Pavilion 1

| Finnieston Business Park

| Minerva Way

| GLASGOW

| G3 8AU

| Caledonia Regeneration Investments |

| Limited (Registered number: SC332671) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 230,000 |  | 230,000 |  |

CURRENT ASSETS

Cash at bank | 2,913 |  | 5,171 |  |

CREDITORS

Amounts falling due within one year | 5 | 3,654,371 |  | 3,654,371 |  |

NET CURRENT LIABILITIES | (3,651,458 | ) | (3,649,200 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (3,421,458 | ) | (3,419,200 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (3,421,558 | ) | (3,419,300 | ) |

SHAREHOLDERS' FUNDS | (3,421,458 | ) | (3,419,200 | ) |

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2026 and were signed by:

Lord Haughey Kt OBE - Director

| Caledonia Regeneration Investments |

| Limited (Registered number: SC332671) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Caledonia Regeneration Investments 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.

| The financial statements have been prepared on the basis that the company will continue to trade for the foreseeable future. At 31 December 2025, the company's liabilities exceeded its assets by £3,421,458. The company is dependent upon the continued support of its creditors and director and the director has confirmed that he is confident that this support will be maintained for the foreseeable future. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

| Taxation

| Taxation for the year 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 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.

| Investments in joint venture

| Investments in joint ventures are recognised at valuation as detailed in the notes.

3. | EMPLOYEES AND DIRECTORS

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

| Caledonia Regeneration Investments |

| Limited (Registered number: SC332671) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | FIXED ASSET INVESTMENTS

| Interest

| in joint

| venture

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 230,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 230,000 |  |

| At 31 December 2024 | 230,000 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Joint venture

| Caledonia Waterfront (Harbour Road) Limited

| Registered office: Within United Kingdom

| Nature of business: Property Investment

| %

| Class of shares: | holding |

| Ordinary shares Class A | 57.50 |

| 31.3.25 |  | 31.3.24

£ | £ |

| Aggregate capital and reserves | 623,282 |  | 628,984 |  |

| Loss for the year | (5,702 | ) | (672 | ) |

| The accounts for Caledonia Waterfront (Harbour Road) Limited for the year ended 31 March 2025 have been finalised. The director of Caledonia Regeneration Investments Limited has confirmed that he obtained an independent valuation of the only material asset owned by Caledonia Waterfront (Harbour Road) Limited and this produced a valuation of £400,000 at 31 March 2011.

| As a result of the above an impairment review was carried out by the company in 2011 on the fixed asset investment and as a result of this review an impairment loss of £3,086,710 was incorporated at 31 March 2011. The director does not consider that this valuation has changed materially since this date and therefore does not feel that any further impairment adjustments are required.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Directors' current accounts | 3,652,271 |  | 3,652,271 |  |

| Accrued expenses | 2,100 |  | 2,100 |  |

3,654,371 |  | 3,654,371 |  |

| Caledonia Regeneration Investments |

| Limited (Registered number: SC332671) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | RELATED PARTY DISCLOSURES

| During the preceding and current years the director Lord Haughey Kt OBE provided advances to Caledonia Regeneration Investments Limited. The balance due to Lord Haughey Kt OBE at the year end is £3,652,271 (2024: £3,652,271). This loan is interest free and repayable on demand.

| Lord Haughey Kt OBE is the ultimate owner of Caledonia Regeneration Investments Limited.