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REGISTERED NUMBER: SC824847 (Scotland)

Unaudited Financial Statements

for the Period 4 October 2024 to 30 November 2025

for

Bellair Four Limited

Bellair Four Limited (Registered number: SC824847)

Contents of the Financial Statements

for the Period 4 October 2024 to 30 November 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Bellair Four Limited (Registered number: SC824847)

Balance Sheet

30 November 2025

| Notes | £ |

| CURRENT ASSETS

| Stocks | 1,072,151 |  |

| Debtors | 4 | 88,199 |  |

| Cash at bank | 23,755 |  |

1,184,105 |  |

| CREDITORS

| Amounts falling due within one year | 5 | (1,187,656 | ) |

| NET CURRENT LIABILITIES | (3,551 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (3,551 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Retained earnings | (3,553 | ) |

(3,551 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 21 April 2026 and were signed on its behalf by:

Mr C G Campbell - Director

Bellair Four Limited (Registered number: SC824847)

Notes to the Financial Statements

for the Period 4 October 2024 to 30 November 2025

1. | STATUTORY INFORMATION

| Bellair Four Limited is a private company, limited by shares, domiciled in Scotland, registration number SC824847. The registered office is Unit 5, Gateway Business Park, Beancross Road, Grangemouth, FK3 8WX.

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.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises of direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Taxation

| Taxation for the period 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 period 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.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

| Going concern

| The financial statements have been prepared on a going concern basis. The directors have assessed the company's ability to present itself as a going concern and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they they have adopted the going concern basis in preparing these financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 .

Bellair Four Limited (Registered number: SC824847)

Notes to the Financial Statements - continued

for the Period 4 October 2024 to 30 November 2025

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

£ |

| Other debtors | 88,199 |  |

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

£ |

| Trade creditors | 285,414 |  |

| Amounts owed to related parties | 902,242 |  |

1,187,656 |  |

6. | RELATED PARTY DISCLOSURES

| At the period end, £902,242 was due to companies with shared directors and shareholders.