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REGISTERED NUMBER: SC017235 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| Brisbane Glen Estate Company, Limited |

| Brisbane Glen Estate Company, Limited (Registered number: SC017235) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Brisbane Glen Estate Company, Limited |

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | O R Wardrop

| H M Wardrop

| SECRETARY: | O R Wardrop

| REGISTERED OFFICE: | North Drummilling

| West Kilbride

| Ayrshire

| KA23 9PR

| REGISTERED NUMBER: | SC017235 (Scotland)

| ACCOUNTANTS: | MacMillan Craig

| Chartered Accountants

| 100 Brand Street

| Glasgow

| G51 1DG

| Brisbane Glen Estate Company, Limited (Registered number: SC017235) |

Balance Sheet

30 November 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 16,325 |  | 16,325 |  |

Tangible assets | 5 | 1,585,216 |  | 1,605,010 |  |

Investments | 6 | 288,127 |  | 288,127 |  |

1,889,668 |  | 1,909,462 |  |

CURRENT ASSETS

Stocks | 481,761 |  | 438,337 |  |

Debtors | 7 | 2,849,857 |  | 5,669,856 |  |

Cash at bank and in hand | 3,191,491 |  | 1,424,004 |  |

6,523,109 |  | 7,532,197 |  |

CREDITORS

Amounts falling due within one year | 8 | 765,388 |  | 1,712,759 |  |

NET CURRENT ASSETS | 5,757,721 |  | 5,819,438 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,647,389 |  | 7,728,900 |  |

PROVISIONS FOR LIABILITIES | 179,000 |  | 196,000 |  |

NET ASSETS | 7,468,389 |  | 7,532,900 |  |

CAPITAL AND RESERVES

Called up share capital | 20,000 |  | 20,000 |  |

Capital redemption reserve | 258,043 |  | 258,043 |  |

Retained earnings | 7,190,346 |  | 7,254,857 |  |

SHAREHOLDERS' FUNDS | 7,468,389 |  | 7,532,900 |  |

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.

| Brisbane Glen Estate Company, Limited (Registered number: SC017235) |

Balance Sheet - continued

30 November 2025

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 20 May 2026 and were signed on its behalf by:

H M Wardrop - Director

| Brisbane Glen Estate Company, Limited (Registered number: SC017235) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Brisbane Glen Estate Company, 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.

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.

| Turnover

| Turnover represents sales of livestock and farm produce and related subsidies.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Basic Payment Scheme entitlements are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 33% on cost, 20% on cost and over 25 years

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

| Brisbane Glen Estate Company, Limited (Registered number: SC017235) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Government grants

| The company receives grants and subsidies as assistance towards its trading activities. These are credited to the profit & loss account.

| Group accounts

| Consolidated accounts for the company and its subsidiary, Carlung Estate Company Limited, have not been prepared as, in the opinion of the directors the company is entitled to the exemption from preparing group financial statements conferred by the provisions of the Companies Act 2006.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 16,325 |  |

| NET BOOK VALUE

| At 30 November 2025 | 16,325 |  |

| At 30 November 2024 | 16,325 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 1,081,712 |  | 2,368,625 |  | 3,450,337 |  |

| Additions | 22,033 |  | 222,185 |  | 244,218 |  |

| Disposals | - |  | (98,000 | ) | (98,000 | ) |

| At 30 November 2025 | 1,103,745 |  | 2,492,810 |  | 3,596,555 |  |

| DEPRECIATION

| At 1 December 2024 | 260,087 |  | 1,585,240 |  | 1,845,327 |  |

| Charge for year | 5,066 |  | 216,264 |  | 221,330 |  |

| Eliminated on disposal | - |  | (55,318 | ) | (55,318 | ) |

| At 30 November 2025 | 265,153 |  | 1,746,186 |  | 2,011,339 |  |

| NET BOOK VALUE

| At 30 November 2025 | 838,592 |  | 746,624 |  | 1,585,216 |  |

| At 30 November 2024 | 821,625 |  | 783,385 |  | 1,605,010 |  |

| Brisbane Glen Estate Company, Limited (Registered number: SC017235) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 288,127 |  |

| NET BOOK VALUE

| At 30 November 2025 | 288,127 |  |

| At 30 November 2024 | 288,127 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 6,920 |  | 2,545 |  |

| VAT | 31,024 |  | 56,668 |  |

| Prepayments and accrued income | 2,811,913 |  | 5,610,643 |  |

2,849,857 |  | 5,669,856 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 13,428 |  | 58,695 |  |

| Amounts owed to group undertakings | 129,239 |  | 147,273 |  |

| Tax | 30,600 |  | 354,700 |  |

| Social security and other taxes | 2,360 |  | 2,085 |  |

| Directors' current accounts | 7,174 |  | 7,125 |  |

| Accrued expenses | 582,587 |  | 1,142,881 |  |

765,388 |  | 1,712,759 |  |

9. | CAPITAL COMMITMENTS

| 30.11.25 |  | 30.11.24

£ | £ |

| Contracted but not provided for in the

| financial statements | 649,133 |  | - |  |

10. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its directors, O and H Wardrop.

11. | GOVERNMENT GRANTS

| Government subsidies and grants credited to profit and loss account amounted to £279,030 (2024 £295,414).