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REGISTERED NUMBER: SC785191 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| SALTIRE CONSULTANTS LTD |

SALTIRE CONSULTANTS LTD (REGISTERED NUMBER: SC785191) |

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 |

| SALTIRE CONSULTANTS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | P Connelly

| REGISTERED OFFICE: | 17 Lilac Grove

| Wishaw

| ML2 0PX

| REGISTERED NUMBER: | SC785191 (Scotland)

| ACCOUNTANTS: | McDaid & Partners

| Stanley House

| 69/71 Hamilton Road

| Motherwell

| Lanarkshire

| ML1 3DG

SALTIRE CONSULTANTS LTD (REGISTERED NUMBER: SC785191) |

BALANCE SHEET

31 OCTOBER 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,694 |  | 2,329 |  |

CURRENT ASSETS

Debtors | 5 | 12,369 |  | - |  |

Cash at bank | 6,488 |  | 38,511 |  |

18,857 |  | 38,511 |  |

CREDITORS

Amounts falling due within one year | 6 | 18,199 |  | 34,792 |  |

NET CURRENT ASSETS | 658 |  | 3,719 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,352 |  | 6,048 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 1 |  |

Retained earnings | 2,252 |  | 6,047 |  |

SHAREHOLDERS' FUNDS | 2,352 |  | 6,048 |  |

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 1 April 2026 and were signed by:

P Connelly - Director

SALTIRE CONSULTANTS LTD (REGISTERED NUMBER: SC785191) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Saltire Consultants 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.

| 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 value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total contract value. 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.

| Tangible fixed assets

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

| Computer equipment | - | 20% on cost

| Financial instruments

| Trade debtors

| Trade debtors are amounts due from customers for goods or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade Creditors

| Trade creditors are amounts due to suppliers for goods or services obtained in the ordinary course of business.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Cash

| Cash and cash equivalents are basic financial assets and include cash on hand, deposits held at call with banks, other short-term liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current 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.

SALTIRE CONSULTANTS LTD (REGISTERED NUMBER: SC785191) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 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 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.

| 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 year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 3,176 |  |

| DEPRECIATION

| At 1 November 2024 | 847 |  |

| Charge for year | 635 |  |

| At 31 October 2025 | 1,482 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,694 |  |

| At 31 October 2024 | 2,329 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Other debtors | 12,369 |  | - |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Taxation and social security | 16,698 |  | 34,444 |  |

| Other creditors | 1,501 |  | 348 |  |

18,199 |  | 34,792 |  |

SALTIRE CONSULTANTS LTD (REGISTERED NUMBER: SC785191) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 31 October 2025 and the period ended 31 October 2024:

| 31.10.25 |  | 31.10.24

£ | £ |

| P Connelly

| Balance outstanding at start of year | 350 |  | - |  |

| Amounts advanced | 148,365 |  | 350 |  |

| Amounts repaid | (161,084 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (12,369 | ) | 350 |  |

| Director's loans are interest free and repayable on demand.