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REGISTERED NUMBER: SC406580 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

KERR NISBET HOLDINGS LIMITED

KERR NISBET HOLDINGS LIMITED (REGISTERED NUMBER: SC406580)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

KERR NISBET HOLDINGS LIMITED

COMPANY INFORMATION

for the Year Ended 31 August 2025

| DIRECTORS: | J L Kerr

| S M Kerr

| G T Nisbet

| K S Nisbet

| REGISTERED OFFICE: | Unit 4/5 Hindsland Road

| Industrial Estate

| Larkhall

| Lanarkshire

| ML9 2PA

| REGISTERED NUMBER: | SC406580 (Scotland)

| ACCOUNTANTS: | John M Taylor & Co

| Chartered Accountants

| 9 Glasgow Road

| PAISLEY

| Renfrewshire

| PA1 3QS

KERR NISBET HOLDINGS LIMITED (REGISTERED NUMBER: SC406580)

BALANCE SHEET

31 August 2025

31.8.24 |  | 31.8.25 |

£ | £ |  | Notes | £ | £ |

| FIXED ASSETS

474,164 |  |  | Investments | 5 | 474,164 |  |

| CURRENT ASSETS

103 |  |  | Cash at bank | 31 |  |

| CREDITORS

13,139 |  |  | Amounts falling due within one year | 6 | 13,139 |  |

(13,036 | ) |  | NET CURRENT LIABILITIES | (13,108 | ) |

461,128 |  |  | TOTAL ASSETS LESS CURRENT LIABILITIES | 461,056 |  |

| CAPITAL AND RESERVES

100 |  |  | Called up share capital | 100 |  |

461,028 |  |  | Retained earnings | 460,956 |  |

461,128 |  | 461,056 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

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 Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

K S Nisbet - Director

KERR NISBET HOLDINGS LIMITED (REGISTERED NUMBER: SC406580)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Kerr Nisbet Holdings 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared under the historical cost convention.

| The significant accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented unless otherwise stated.

| Preparation of consolidated financial statements

| The financial statements contain information about Kerr Nisbet Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairment. Provision is made against the carrying value when the directors consider that there has been a permanent diminution in value.

| Financial instruments

| Basic financial instruments are recognised at amortised cost. Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument and are classified in accordance with their underlying economic reality.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

| Dividends received are included in the company financial statements in the period in which the related dividends are actually paid, or in respect of the final dividend for the year, approved by shareholders.

KERR NISBET HOLDINGS LIMITED (REGISTERED NUMBER: SC406580)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

4. | EMPLOYEES AND DIRECTORS

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

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 474,164 |  |

| NET BOOK VALUE

| At 31 August 2025 | 474,164 |  |

| At 31 August 2024 | 474,164 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts owed to group undertakings | 13,139 |  | 13,139 |  |

7. | ULTIMATE CONTROLLING PARTY

| No individual controls a majority of the company's issued share capital and consequently there is no ultimate controlling party.