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REGISTERED NUMBER: SC478239 (Scotland)

Unaudited Financial Statements

for the Period

1 August 2024 to 31 January 2026

for

BRIAN MCGOLDRICK LTD

| BRIAN MCGOLDRICK LTD (REGISTERED NUMBER: SC478239) |

Contents of the Financial Statements

for the Period 1 August 2024 to 31 January 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BRIAN MCGOLDRICK LTD |

Company Information

for the Period 1 August 2024 to 31 January 2026

| DIRECTOR: | B McGoldrick

| REGISTERED OFFICE: | 32 Ardfern Road

| Moffat Mills

| Airdrie

| ML6 8NN

| REGISTERED NUMBER: | SC478239 (Scotland)

| ACCOUNTANTS: | SD Business Management

| Suite 4.5 Turnberry House

| 175 West George Street

| Glasgow

| G2 2LB

| BRIAN MCGOLDRICK LTD (REGISTERED NUMBER: SC478239) |

Abridged Balance Sheet

31 January 2026

| 31.1.26 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 10,077 |  | 13,417 |  |

10,077 |  | 13,417 |  |

CURRENT ASSETS

Debtors | 66,130 |  | 6,964 |  |

Cash at bank | 34,510 |  | 79,922 |  |

100,640 |  | 86,886 |  |

CREDITORS

Amounts falling due within one year | 64,982 |  | 21,461 |  |

NET CURRENT ASSETS | 35,658 |  | 65,425 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 45,735 |  | 78,842 |  |

PROVISIONS FOR LIABILITIES | 2,519 |  | 3,354 |  |

NET ASSETS | 43,216 |  | 75,488 |  |

CAPITAL AND RESERVES

Called up share capital | 125 |  | 125 |  |

Share premium | 29,975 |  | 29,975 |  |

Retained earnings | 13,116 |  | 45,388 |  |

43,216 |  | 75,488 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 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.

| BRIAN MCGOLDRICK LTD (REGISTERED NUMBER: SC478239) |

Abridged Balance Sheet - continued

31 January 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 10 April 2026 and were signed by:

B McGoldrick - Director

| BRIAN MCGOLDRICK LTD (REGISTERED NUMBER: SC478239) |

Notes to the Financial Statements

for the Period 1 August 2024 to 31 January 2026

1. | STATUTORY INFORMATION

| Brian McGoldrick 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.

| In accordance with their responsibilities as director, the director have considered the appropriateness

| of the going concern basis for the preparation of the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 etc | - | 33% on reducing balance and 25% on reducing balance

| 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.

| BRIAN MCGOLDRICK LTD (REGISTERED NUMBER: SC478239) |

Notes to the Financial Statements - continued

for the Period 1 August 2024 to 31 January 2026

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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 August 2024

| and 31 January 2026 | 231,765 |  |

| AMORTISATION

| At 1 August 2024

| and 31 January 2026 | 231,765 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 July 2024 | - |  |

| BRIAN MCGOLDRICK LTD (REGISTERED NUMBER: SC478239) |

Notes to the Financial Statements - continued

for the Period 1 August 2024 to 31 January 2026

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 August 2024 | 44,264 |  |

| Additions | 3,096 |  |

| At 31 January 2026 | 47,360 |  |

| DEPRECIATION

| At 1 August 2024 | 30,847 |  |

| Charge for period | 6,436 |  |

| At 31 January 2026 | 37,283 |  |

| NET BOOK VALUE

| At 31 January 2026 | 10,077 |  |

| At 31 July 2024 | 13,417 |  |

6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 January 2026 and the year ended 31 July 2024:

| 31.1.26 |  | 31.7.24

£ | £ |

| B McGoldrick

| Balance outstanding at start of period | 6,963 |  | 40,723 |  |

| Amounts advanced | 128,819 |  | 87,336 |  |

| Amounts repaid | (70,522 | ) | (121,096 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 65,260 |  | 6,963 |  |