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REGISTERED NUMBER: SC555337 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Paul Laird Joinery Ltd

| Paul Laird Joinery Ltd (Registered number: SC555337) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Paul Laird Joinery Ltd |

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | Mr P T Laird

| Ms C A Watt

| REGISTERED OFFICE: | Kingswell

| Banff

| Aberdeenshire

| AB45 3QL

| REGISTERED NUMBER: | SC555337 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 9 Carmelite Street

| Banff

| Aberdeenshire

| AB45 1AF

| Paul Laird Joinery Ltd (Registered number: SC555337) |

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 45,774 |  | 26,582 |  |

CURRENT ASSETS

Stocks | 5 | 500 |  | 780 |  |

Debtors | 6 | 19,626 |  | 12,289 |  |

Cash at bank | 33,460 |  | 28,430 |  |

53,586 |  | 41,499 |  |

CREDITORS

Amounts falling due within one year | 7 | 22,224 |  | 14,298 |  |

NET CURRENT ASSETS | 31,362 |  | 27,201 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 77,136 |  | 53,783 |  |

PROVISIONS FOR LIABILITIES | 9,671 |  | 5,050 |  |

NET ASSETS | 67,465 |  | 48,733 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 67,455 |  | 48,723 |  |

SHAREHOLDERS' FUNDS | 67,465 |  | 48,733 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Paul Laird Joinery Ltd (Registered number: SC555337) |

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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

Mr P T Laird - Director

| Paul Laird Joinery Ltd (Registered number: SC555337) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Paul Laird Joinery 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 represents the amounts (excluding value added tax) derived from the provision of services to customers, Revenue is recognised at the point services are provided.

| 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 | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 February 2025 | 18,798 |  | 37,349 |  | 1,959 |  | 58,106 |  |

| Additions | 32,562 |  | - |  | 333 |  | 32,895 |  |

| Disposals | (1,341 | ) | (500 | ) | - |  | (1,841 | ) |

| At 31 January 2026 | 50,019 |  | 36,849 |  | 2,292 |  | 89,160 |  |

| DEPRECIATION

| At 1 February 2025 | 8,562 |  | 21,578 |  | 1,384 |  | 31,524 |  |

| Charge for year | 8,452 |  | 3,915 |  | 685 |  | 13,052 |  |

| Eliminated on disposal | (801 | ) | (389 | ) | - |  | (1,190 | ) |

| At 31 January 2026 | 16,213 |  | 25,104 |  | 2,069 |  | 43,386 |  |

| NET BOOK VALUE

| At 31 January 2026 | 33,806 |  | 11,745 |  | 223 |  | 45,774 |  |

| At 31 January 2025 | 10,236 |  | 15,771 |  | 575 |  | 26,582 |  |

| Paul Laird Joinery Ltd (Registered number: SC555337) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

5. | STOCKS

| 31.1.26 |  | 31.1.25

£ | £ |

| Stock valuation | 500 |  | 780 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 9,036 |  | - |  |

| CIS debtor | 9,763 |  | 10,658 |  |

| Other debtors | 87 |  | - |  |

| VAT | - |  | 770 |  |

| Prepayments | 740 |  | 861 |  |

19,626 |  | 12,289 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade creditors | - |  | 141 |  |

| Tax | 14,233 |  | 8,511 |  |

| VAT | 4,712 |  | - |  |

| Other creditors | 796 |  | 3,218 |  |

| Directors' current accounts | 450 |  | 563 |  |

| Accrued expenses | 2,033 |  | 1,865 |  |

22,224 |  | 14,298 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr P T Laird.