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REGISTERED NUMBER: SC800278 (Scotland)

| Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| Tom Macfarlane & Company Limited |

Tom Macfarlane & Company Limited (Registered number: SC800278)

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Tom Macfarlane & Company Limited

Company Information

for the Year Ended 28 February 2026

| DIRECTOR: | S R Macfarlane

| REGISTERED OFFICE: | 2 Otterburn Drive

| Giffnock

| Glasgow

| G46 6UJ

| REGISTERED NUMBER: | SC800278 (Scotland)

Tom Macfarlane & Company Limited (Registered number: SC800278)

Balance Sheet

28 February 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Cash in hand | 1 |  | 1 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1 |  | 1 |  |

CAPITAL AND RESERVES

Called up share capital | 3 | 1 |  | 1 |  |

SHAREHOLDERS' FUNDS | 1 |  | 1 |  |

The company is entitled to exemption from audit under Section 480 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 director acknowledges his 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 director and authorised for issue on 19 May 2026 and were signed by:

S R Macfarlane - Director

Tom Macfarlane & Company Limited (Registered number: SC800278)

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | 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.

| Going concern

| The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

| Cash and cash equivalents

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

| Impairment of fixed assets

| At each balance sheet date, the company reviews the carrying amount 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, if any. 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

3. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |