REGISTERED NUMBER: SC675844 (Scotland)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

Collier & Clark Group Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Mr R D Clark

REGISTERED OFFICE:

Rockhaven

Stotfield Road

Lossiemouth

IV31 6QR

REGISTERED NUMBER:

SC675844 (Scotland)

ACCOUNTANTS:

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th September 2025 set out on pages four to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

20th May 2026

FIXED ASSETS

Investments

4

15,000

15,000

CURRENT ASSETS

Debtors

5

489,047

194,501

Investments

6

3,899,156

3,628,703

Prepayments and accrued income

49,302

-

Cash at bank

887,644

1,156,406

5,325,149

4,979,610

CREDITORS

Amounts falling due within one year

7

3,650,343

3,612,349

NET CURRENT ASSETS

1,674,806

1,367,261

TOTAL ASSETS LESS CURRENT LIABILITIES

1,689,806

1,382,261

CAPITAL AND RESERVES

Called up share capital

12,000

12,000

Capital redemption reserve

3,000

3,000

Retained earnings

1,674,806

1,367,261

SHAREHOLDERS' FUNDS

1,689,806

1,382,261

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 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 20th May 2026 and were signed by:

Mr R D Clark - Director

1.	STATUTORY INFORMATION

Collier & Clark Group 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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provision of these instruments.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only where there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, ot to realise the asset and settle the liability simultaneously.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

Cost

At 1st October 2024

and 30th September 2025

15,000

Net book value

At 30th September 2025

15,000

At 30th September 2024

15,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

489,047

194,501

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

3,899,156

3,628,703

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

3,516,184

3,502,931

Tax

130,015

107,517

Accrued expenses

4,144

1,901

3,650,343

3,612,349

8.	CAPITAL COMMITMENTS

2025

2024

£

£

Contracted but not provided for in the

financial statements

333,000

-

On 18 July 2025, the company entered into a loan agreement in the sum of £333,000 with the purchaser of assets from a group undertaking. The loan is repayable within one year and earns interest from the date of drawdown.

At the date of approval of these financial statements, no monies had been advanced.