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REGISTERED NUMBER: SC539832 (Scotland)

| Ksl New Town Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| Ksl New Town Limited (Registered number: SC539832) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Ksl New Town Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | Mr K P Chan

| REGISTERED OFFICE: | 9 Ainslie Place

| Edinburgh

| EH3 6AT

| REGISTERED NUMBER: | SC539832 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | HSBC

| 76 Hanover Street

| Edinburgh

| EH2 1EL

| Ksl New Town Limited (Registered number: SC539832) |

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,250 |  | 5,100 |  |

Tangible assets | 5 | 13,588 |  | 27,230 |  |

17,838 |  | 32,330 |  |

CURRENT ASSETS

Stocks | 3,500 |  | 3,500 |  |

Debtors | 6 | 5,462 |  | 6,022 |  |

Cash at bank and in hand | 17,372 |  | 32,205 |  |

26,334 |  | 41,727 |  |

CREDITORS

Amounts falling due within one year | 7 | 39,681 |  | 64,215 |  |

NET CURRENT LIABILITIES | (13,347 | ) | (22,488 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,491 |  | 9,842 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (4,106 | ) |

PROVISIONS FOR LIABILITIES | (2,582 | ) | (5,174 | ) |

NET ASSETS | 1,909 |  | 562 |  |

| Ksl New Town Limited (Registered number: SC539832) |

Balance Sheet - continued

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,809 |  | 462 |  |

1,909 |  | 562 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 5 February 2026 and were signed by:

Mr K P Chan - Director

| Ksl New Town Limited (Registered number: SC539832) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Ksl New Town 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 and revenue recognition

| Turnover, which represents net invoiced sales of goods exclusive of value added tax, is recognised at the point when a meal is served or delivered to the customer.

| 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.

| Lease premium are being amortised evenly over their estimated useful life of fourteen years.

| 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 cost, 25% on cost and 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Ksl New Town Limited (Registered number: SC539832) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Provision for liabilities

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable 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 year was 14 (2024 - 13 ) .

| Ksl New Town Limited (Registered number: SC539832) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 11,900 |  |

| AMORTISATION

| At 1 August 2024 | 6,800 |  |

| Charge for year | 850 |  |

| At 31 July 2025 | 7,650 |  |

| NET BOOK VALUE

| At 31 July 2025 | 4,250 |  |

| At 31 July 2024 | 5,100 |  |

| Ksl New Town Limited (Registered number: SC539832) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 124,810 |  |

| Additions | 578 |  |

| Disposals | (4,938 | ) |

| At 31 July 2025 | 120,450 |  |

| DEPRECIATION

| At 1 August 2024 | 97,580 |  |

| Charge for year | 13,592 |  |

| Eliminated on disposal | (4,310 | ) |

| At 31 July 2025 | 106,862 |  |

| NET BOOK VALUE

| At 31 July 2025 | 13,588 |  |

| At 31 July 2024 | 27,230 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 5,462 |  | 6,022 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,107 |  | 4,374 |  |

| Trade creditors | 4,457 |  | 2,728 |  |

| Taxation and social security | 17,811 |  | 19,598 |  |

| Other creditors | 13,306 |  | 37,515 |  |

39,681 |  | 64,215 |  |

| The director's current account is unsecured, interest free and has no fixed repayment period.

| Ksl New Town Limited (Registered number: SC539832) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 4,106 |  |