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REGISTERED NUMBER: SC260186 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

PW RAEBURN LIMITED

| PW RAEBURN LIMITED (REGISTERED NUMBER: SC260186) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PW RAEBURN LIMITED |

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | P W Raeburn

| Mrs M M Raeburn

| SECRETARY: | Mrs M M Raeburn

| REGISTERED OFFICE: | 4 Glenward Avenue

| Lennoxtown

| Glasgow

| G66 7EP

| REGISTERED NUMBER: | SC260186 (Scotland)

| PW RAEBURN LIMITED (REGISTERED NUMBER: SC260186) |

Balance Sheet

30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 6 | - |  | 6,092 |  |

Cash at bank | 1,227 |  | - |  |

1,227 |  | 6,092 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,696 |  | 11,518 |  |

NET CURRENT LIABILITIES | (4,469 | ) | (5,426 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (4,469 | ) | (5,426 | ) |

PROVISIONS FOR LIABILITIES | - |  | 17 |  |

NET LIABILITIES | (4,469 | ) | (5,443 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (4,471 | ) | (5,445 | ) |

SHAREHOLDERS' FUNDS | (4,469 | ) | (5,443 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year 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 16 May 2026 and were signed on its behalf by:

P W Raeburn - Director

| PW RAEBURN LIMITED (REGISTERED NUMBER: SC260186) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| PW Raeburn 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. There were no material departures from the standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is derived from accounting services supplied by the company.

| Turnover is measured at the fair value of accounting services supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

| 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 | - | 25% on reducing balance

| At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Expenditure of £1,000 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the income statement in the period it is incurred.

| 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.

| PW RAEBURN LIMITED (REGISTERED NUMBER: SC260186) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 6,065 |  |

| DEPRECIATION

| At 1 December 2024

| and 30 November 2025 | 6,065 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 6,092 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 1,290 |  |

| Taxation and social security | 5,666 |  | 10,141 |  |

| Other creditors | 30 |  | 87 |  |

5,696 |  | 11,518 |  |

| PW RAEBURN LIMITED (REGISTERED NUMBER: SC260186) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

8. | RELATED PARTY DISCLOSURES

| The company operates a current account with it's director.

| During the year, the company repaid £57 to the director. At the year end, the balance due to the director was £30, (2024: £87). There are no fixed repayment terms and no interest charged.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is P W Raeburn.