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REGISTERED NUMBER: SC153618 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| Cornhill Building Services Limited |

| Cornhill Building Services Limited (Registered number: SC153618) |

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 |

| Cornhill Building Services Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | M J Hancock

| REGISTERED OFFICE: | Office 34

| Hercules House

| Eskmills

| Edinburgh

| EH21 7PB

| REGISTERED NUMBER: | SC153618 (Scotland)

| ACCOUNTANTS: | A H & Co Ltd

| Chartered Accountants

| 6 Logie Mill

| Edinburgh

| Lothian

| EH7 4HG

| BANKERS: | The Royal Bank of Scotland

| Gemini Building

| 24 St. Andrew Square

| Edinburgh

| EH2 1AF

| SOLICITORS: | Ennova Law

| 26 George Square

| Edinburgh

| EH8 9LD

| Cornhill Building Services Limited (Registered number: SC153618) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 239,817 |  |

CURRENT ASSETS

Debtors | 5 | 25,740 |  | 54,705 |  |

Cash at bank | 94,751 |  | 98,683 |  |

120,491 |  | 153,388 |  |

CREDITORS

Amounts falling due within one year | 6 | 80,608 |  | 125,474 |  |

NET CURRENT ASSETS | 39,883 |  | 27,914 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 39,883 |  | 267,731 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (64,167 | ) |

PROVISIONS FOR LIABILITIES | 8 | - |  | (33,261 | ) |

NET ASSETS | 39,883 |  | 170,303 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 492 |  | 492 |  |

Revaluation reserve | - |  | (29,880 | ) |

Capital redemption reserve | 780 |  | 780 |  |

Retained earnings | 38,611 |  | 198,911 |  |

SHAREHOLDERS' FUNDS | 39,883 |  | 170,303 |  |

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 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 9 April 2026 and were signed by:

M J Hancock - Director

| Cornhill Building Services Limited (Registered number: SC153618) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Cornhill Building Services 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.

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 stated net of VAT and trade discounts.Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| 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.

| Computer software has been fully amortised in the current year.

| Tangible fixed assets

| Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

| Freehold property |  | - 2% on cost |  |

| Plant and machinery |  | - 20% on cost |  |

| Fixtures and fittings |  | - 20% on cost |  |

| Motor vehicles |  | - 25% on cost |  |

| Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| 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.

| 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.

| Cornhill Building Services Limited (Registered number: SC153618) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the profit and loss account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

| Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

| 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.

| Provisions

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

| Exemption from preparing a cash flow statement

| Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 208,677 |  | 11,379 |  | 14,620 |  | 125,868 |  | 360,544 |  |

| Disposals | (208,677 | ) | (11,379 | ) | (14,620 | ) | (125,868 | ) | (360,544 | ) |

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

| DEPRECIATION

| At 1 November 2024 | 10,154 |  | 9,963 |  | 14,053 |  | 86,557 |  | 120,727 |  |

| Eliminated on disposal | (10,154 | ) | (9,963 | ) | (14,053 | ) | (86,557 | ) | (120,727 | ) |

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

| NET BOOK VALUE

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

| At 31 October 2024 | 198,523 |  | 1,416 |  | 567 |  | 39,311 |  | 239,817 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 2,532 |  | 48,920 |  |

| Amounts recoverable on contract | - |  | 5,785 |  |

| Other debtors | 23,208 |  | - |  |

25,740 |  | 54,705 |  |

| Cornhill Building Services Limited (Registered number: SC153618) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | - |  | 70,000 |  |

| Hire purchase contracts | - |  | 7,391 |  |

| Trade creditors | 6,153 |  | 6,704 |  |

| Taxation and social security | 4,466 |  | 16,468 |  |

| Other creditors | 69,989 |  | 24,911 |  |

80,608 |  | 125,474 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | - |  | 64,167 |  |

8. | PROVISIONS FOR LIABILITIES

| 31.10.25 |  | 31.10.24

£ | £ |

| Deferred tax | - |  | 33,261 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 33,261 |  |

| Provided during year | (33,261 | ) |

| Balance at 31 October 2025 | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 492 | Ordinary | £1 | 492 |  | 492 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| As at 31 October 2025 the director owed the company £23,208 (2024: nil).

11. | RELATED PARTY DISCLOSURES

| Related Party |  | Transaction |  | Amount in 31.10.2025 |  | Amount in 31.10.2024 |  | Balance receivable / (payable) as at 31.10.2025 |  | Balance receivable / (payable) as at 31.10.2024 |

|  | £ |  | £ |  | £ |  | £ |

| 1. Entities over which the |  | Loan |  | - |  | (90,000) |  | - |  | - |

| company has control, joint |  |

| control, or significant influence |  | Sales |  | - |  | 200,734 |  | - |  | - |

| A director of Cornhill Building Services Limited is also a director of the above related party. All advanced amounts have now been repaid.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M J Hancock.