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Registered number: SC159564 WESTER BRAIKIE FARMS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
WESTER BRAIKIE FARMS LIMITED COMPANY INFORMATION
Directors | F A Geddes (appointed 8 April 2025)
| A S Geddes
Registered number | SC159564
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
WESTER BRAIKIE FARMS LIMITED REGISTERED NUMBER: SC159564 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 892,315 |  | 778,492
Investments | 6 |  | 60 |  | 60
|  |  | 892,375 |  | 778,552
Current assets |  |  |  |  |
Stocks |  | 169,731 |  | 200,595 |
Debtors | 7 | 69,136 |  | 85,698 |
Cash at bank and in hand |  | 358,585 |  | 263,101 |
|  | 597,452 |  | 549,394 |
Creditors: amounts falling due within one year | 8 | (329,280) |  | (377,920) |
Net current assets |  |  | 268,172 |  | 171,474
Total assets less current liabilities |  |  | 1,160,547 |  | 950,026
Creditors: amounts falling due after more than one year |  |  | (79,324) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (121,302) |  | (78,902) |
|  |  | (121,302) |  | (78,902)
Net assets |  |  | 959,921 |  | 871,124
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 959,821 |  | 871,024
|  |  | 959,921 |  | 871,124
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WESTER BRAIKIE FARMS LIMITED REGISTERED NUMBER: SC159564 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 April 2026.
A S Geddes
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
WESTER BRAIKIE FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
The company is limited by shares and incorporated in Scotland. The address of the registered office is 14 City Quay, Dundee, DD1 3JA. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Company's business
The company's business was farming through participation in the partnership of Wester Braikie Farms up to 29 February 2024. From 1 March 2024 the trade transferred to the company and it is now farming in its own right.
3. | Agricultural support schemes
Income from the Basic Payment Scheme is not recognised until 31 December of the relevant scheme year, when all conditions of the scheme have been complied with.
| 3.1 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 3.2 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 3.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
WESTER BRAIKIE FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 3.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .
|  |  |  | Property improvements | - | 4.0% | Straight-line method
|  |  |  | Plant and machinery | - | 12.5% | Reducing balance basis
|  |  |  | Motor vehicles | - | 25.0% | Reducing balance basis
|  |  |  | Office equipment | - | 12.5% | Reducing balance basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 3.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 3.5 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
4. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 3).
Page 4

|  | WESTER BRAIKIE FARMS LIMITED |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
| 5. | TANGIBLE FIXED ASSETS
|  | Property Improvements | Plant & machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 December 2024 | 340,643 | 476,130 | 4,663 | 2,839 | 824,275
| Additions | 37,333 | 194,787 | - | - | 232,120
| Disposals | - | (26,220) | (4,639) | - | (30,859)
| At 30 November 2025 | 377,976 | 644,697 | 24 | 2,839 | 1,025,536
| Depreciation |  |  |  |  |
| At 1 December 2024 | - | 44,640 | 875 | 268 | 45,783
| Charge for the year on owned assets | 15,119 | 75,317 | 5 | 325 | 90,766
| Disposals | - | (2,458) | (870) | - | (3,328)
| At 30 November 2025 | 15,119 | 117,499 | 10 | 593 | 133,221
| Net book value |  |  |  |  |
| At 30 November 2025 | 362,857 | 527,198 | 14 | 2,246 | 892,315
| At 30 November 2024 | 340,643 | 431,490 | 3,788 | 2,571 | 778,492
Page 5

WESTER BRAIKIE FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Fixed asset investments
|  | Trade investments
|  | £
| At 1 December 2024 | 60
| At 30 November 2025 | 60
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Trade debtors | 25,002 | 61,203
|  | 25,002 | 61,203
| Due within one year |  |
| Other debtors | - | 22,459
| Prepayments and accrued income | 44,134 | 2,036
|  | 69,136 | 85,698
Page 6
WESTER BRAIKIE FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 29,144 | 24,398
| Other taxation and social security | 847 | 5,000
| Obligations under finance lease and hire purchase contracts | 38,713 | 51,012
| Other creditors | 254,205 | 289,671
| Accruals and deferred income | 6,371 | 7,839
|  | 329,280 | 377,920
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 79,324 | -
|  | 79,324 | -
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) ordinary shares of £1.00 each | 100 | 100
Page 7