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REGISTERED NUMBER: SC389493 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Billy Strachan Ltd.

| Billy Strachan Ltd. (Registered number: SC389493) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Billy Strachan Ltd. |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr W G Strachan

| Mrs E Strachan

| REGISTERED OFFICE: | 27 Finlayson Street

| Fraserburgh

| Aberdeenshire

| AB43 9JQ

| REGISTERED NUMBER: | SC389493 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 27 Finlayson Street

| Fraserburgh

| Aberdeenshire

| AB43 9JQ

| Billy Strachan Ltd. (Registered number: SC389493) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 37 |  | 50 |  |

CURRENT ASSETS

Stocks & work in progress | 20,214 |  | 9,744 |  |

Debtors | 5 | 2,065 |  | 4,603 |  |

Cash at bank | 14,380 |  | 8,536 |  |

36,659 |  | 22,883 |  |

CREDITORS

Amounts falling due within one year | 6 | 54,107 |  | 62,835 |  |

NET CURRENT LIABILITIES | (17,448 | ) | (39,952 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (17,411 | ) | (39,902 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (17,413 | ) | (39,904 | ) |

SHAREHOLDERS' FUNDS | (17,411 | ) | (39,902 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 6 April 2026 and were signed on its behalf by:

Mr W G Strachan - Director

| Billy Strachan Ltd. (Registered number: SC389493) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Billy Strachan 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| At 31 October 2025 the company's liabilities exceeded its total assets. The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the shareholders.

| Turnover

| Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

| 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 | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

| Stocks & work in progress

| Stock is reported at the lower of cost and net realisable value. Work in progress represents work done as at the financial year end which had not been invoiced at that date. The value is based on the normal commercial sales value based on the level of work completed at that time which was subsequently invoiced post year end.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 460 |  | 2,790 |  | 3,250 |  |

| DEPRECIATION

| At 1 November 2024 | 460 |  | 2,740 |  | 3,200 |  |

| Charge for year | - |  | 13 |  | 13 |  |

| At 31 October 2025 | 460 |  | 2,753 |  | 3,213 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  | 37 |  | 37 |  |

| At 31 October 2024 | - |  | 50 |  | 50 |  |

| Billy Strachan Ltd. (Registered number: SC389493) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 1,859 |  | 4,373 |  |

| Prepayments | 206 |  | 230 |  |

2,065 |  | 4,603 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade creditors | 8 |  | 2,588 |  |

| VAT | 4,739 |  | 2,222 |  |

| Directors' current accounts | 47,753 |  | 56,468 |  |

| Accrued expenses | 1,607 |  | 1,557 |  |

54,107 |  | 62,835 |  |

7. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors.