REGISTERED NUMBER: SC558029 (Scotland)

Financial Statements for the Year Ended 28 February 2026

for

T M Simpson Farming Ltd

Page

Balance Sheet

1

FIXED ASSETS

18,644

23,354

CURRENT ASSETS

87,815

90,780

CREDITORS

Amounts falling due within one year

(135,888

)

(147,271

)

NET CURRENT LIABILITIES

(48,073

)

(56,491

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(29,429

)

(33,137

)

CAPITAL AND RESERVES

(29,429

)

(33,137

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

T M Simpson Farming Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC558029

Registered office:

Cairnfield

14 School Road

Balmullo

St. Andrews

Fife

KY16 0BD

2.	AVERAGE NUMBER OF EMPLOYEES

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

3.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors loan account is a credit balance £133,438 (2025 - £133,809). This loan is interest-free and without specific repayment terms.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

R J Finnie - Director

Mrs. D C A Finnie - Director