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REGISTERED NUMBER: SC816102 (Scotland)

| Howard Place Practice Ltd |

| Unaudited Financial Statements |

| for the Period 10 July 2024 to 31 July 2025 |

| Howard Place Practice Ltd (Registered number: SC816102) |

Contents of the Financial Statements

for the Period 10 July 2024 to 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Howard Place Practice Ltd |

Company Information

for the Period 10 July 2024 to 31 July 2025

| DIRECTOR: | S Zita

| REGISTERED OFFICE: | 2 Otterburn Gardens

| Bonnyrigg

| EH19 3SD

| REGISTERED NUMBER: | SC816102 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | Bank of Scotland PLC

| 104 George St

| Edinburgh

| EH2 3DF

| Howard Place Practice Ltd (Registered number: SC816102) |

Balance Sheet

31 July 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 2,850 |  |

| Investments | 5 | 634,386 |  |

637,236 |  |

| CURRENT ASSETS

| Debtors | 6 | 6,822 |  |  |

| Cash at bank | 2,085 |  |  |

8,907 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 192,836 |  |

| NET CURRENT LIABILITIES | (183,929 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 453,307 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | 444,812 |  |

| NET ASSETS | 8,495 |  |

| Howard Place Practice Ltd (Registered number: SC816102) |

Balance Sheet - continued

31 July 2025

| Notes | £ | £ |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | 8,494 |  |

8,495 |  |

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 director acknowledges her 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 9 April 2026 and were signed by:

S Zita - Director

| Howard Place Practice Ltd (Registered number: SC816102) |

Notes to the Financial Statements

for the Period 10 July 2024 to 31 July 2025

1. | STATUTORY INFORMATION

| Howard Place Practice 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

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold property | - | over lease term

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are all repayable on demand.

| 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.

| Howard Place Practice Ltd (Registered number: SC816102) |

Notes to the Financial Statements - continued

for the Period 10 July 2024 to 31 July 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 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.

| Loan arrangement costs

| The company accounts for loan arrangement costs by spreading these over the life of the loan.

| Going concern

| The accounts have been prepared on a going concern basis. The director's going concern assessment covers a period of at least 12 months from the date of signing of these financial statements. The company is a holding company and relies on income from its principal subsidiary to meet its obligations. The subsidiary continues to perform strongly and is expected to generate sufficient funds to support the company over at least the next 12 months from the date of approval of these financial statements.

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable that the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

| Howard Place Practice Ltd (Registered number: SC816102) |

Notes to the Financial Statements - continued

for the Period 10 July 2024 to 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Leasehold

| property

£ |

| COST

| Additions | 3,000 |  |

| At 31 July 2025 | 3,000 |  |

| DEPRECIATION

| Charge for period | 150 |  |

| At 31 July 2025 | 150 |  |

| NET BOOK VALUE

| At 31 July 2025 | 2,850 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 634,386 |  |

| At 31 July 2025 | 634,386 |  |

| NET BOOK VALUE

| At 31 July 2025 | 634,386 |  |

6. | DEBTORS

£ |

| Amounts falling due within one year:

| Other debtors | 266 |  |

| Amounts falling due after more than one year:

| Other debtors | 6,556 |  |

| Aggregate amounts | 6,822 |  |

| Howard Place Practice Ltd (Registered number: SC816102) |

Notes to the Financial Statements - continued

for the Period 10 July 2024 to 31 July 2025

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

£ |

| Bank loans and overdrafts | 20,400 |  |

| Other creditors | 172,436 |  |

192,836 |  |

| Included in other creditors is the balance due on the director's current account of £170,995. This balance is interest-free, unsecured, and repayable on demand.

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

£ |

| Bank loans | 444,812 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 363,212 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

£ |

| Bank loans | 465,212 |  |

| Bank of Scotland PLC hold a fixed and floating charge over the assets of the company.