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REGISTERED NUMBER: SC710322 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

AD Jeffrey Investments Limited

| AD Jeffrey Investments Limited (Registered number: SC710322) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| AD Jeffrey Investments Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mrs A Jeffrey

| D J Jeffrey

| REGISTERED OFFICE: | c/o Ground Floor (Part)

| Unit 8000 Academy Park

| Glasgow

| G51 1PR

| REGISTERED NUMBER: | SC710322 (Scotland)

| ACCOUNTANTS: | Lamont Blair Chartered Accountants

| 1A Berwick Drive

| Rutherglen

| South Lanarkshire

| G73 3JP

| AD Jeffrey Investments Limited (Registered number: SC710322) |

Abridged Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 421,388 |  | 421,388 |  |

CURRENT ASSETS

Debtors | 235 |  | 2,275 |  |

Cash at bank | 18,199 |  | 21,082 |  |

18,434 |  | 23,357 |  |

CREDITORS

Amounts falling due within one year | 429,481 |  | 428,960 |  |

NET CURRENT LIABILITIES | (411,047 | ) | (405,603 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,341 |  | 15,785 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 20 |  | 20 |  |

Retained earnings | 10,321 |  | 15,765 |  |

SHAREHOLDERS' FUNDS | 10,341 |  | 15,785 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| AD Jeffrey Investments Limited (Registered number: SC710322) |

Abridged Balance Sheet - continued

30 September 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 May 2026 and were signed on its behalf by:

Mrs A Jeffrey - Director

| AD Jeffrey Investments Limited (Registered number: SC710322) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| AD Jeffrey Investments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| Provisions

| A provision is initially recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised.

| AD Jeffrey Investments Limited (Registered number: SC710322) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors and creditors.

| Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

| Trade and other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effective of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

| Trade and other creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, trade and other creditors are stated at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 421,388 |  |

| NET BOOK VALUE

| At 30 September 2025 | 421,388 |  |

| At 30 September 2024 | 421,388 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2025 | 421,388 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 421,388 |  | 421,388 |  |

| Investment property was valued on a fair value basis on 30 September 2025 by the directors .

| AD Jeffrey Investments Limited (Registered number: SC710322) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 20 | Ordinary | £1 | 20 |  | 20 |  |