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REGISTERED NUMBER: SC711746 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Andrew Penny (Ellon) Limited

| Andrew Penny (Ellon) Limited (Registered number: SC711746) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

| Andrew Penny (Ellon) Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | A Penny

| Mrs C Penny

| REGISTERED OFFICE: | 7 Ythan Terrace

| Ellon

| AB41 9LJ

| REGISTERED NUMBER: | SC711746 (Scotland)

| ACCOUNTANTS: | J M Taylor

| 7 Ythan Terrace

| Ellon

| Aberdeenshire

| AB41 9LJ

| Andrew Penny (Ellon) Limited (Registered number: SC711746) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 20,900 |  | 31,017 |  |

CURRENT ASSETS

Stocks | 7,634 |  | 33,393 |  |

Debtors | 5 | 8,463 |  | 17,335 |  |

Cash at bank | 27,576 |  | 23,044 |  |

43,673 |  | 73,772 |  |

CREDITORS

Amounts falling due within one year | 6 | 62,180 |  | 69,700 |  |

NET CURRENT (LIABILITIES)/ASSETS | (18,507 | ) | 4,072 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,393 |  | 35,089 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,293 |  | 34,989 |  |

SHAREHOLDERS' FUNDS | 2,393 |  | 35,089 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

| Andrew Penny (Ellon) Limited (Registered number: SC711746) |

Balance Sheet - continued

31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

A Penny - Director

| Andrew Penny (Ellon) Limited (Registered number: SC711746) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Andrew Penny (Ellon) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Plant and machinery etc | - | 20% on cost

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

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

| Andrew Penny (Ellon) Limited (Registered number: SC711746) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 50,585 |  |

| DEPRECIATION

| At 1 November 2024 | 19,568 |  |

| Charge for year | 10,117 |  |

| At 31 October 2025 | 29,685 |  |

| NET BOOK VALUE

| At 31 October 2025 | 20,900 |  |

| At 31 October 2024 | 31,017 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 6,963 |  | 9,333 |  |

| Other debtors | 1,500 |  | 8,002 |  |

8,463 |  | 17,335 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Hire purchase contracts | 23,409 |  | 31,975 |  |

| Trade creditors | 6,300 |  | 13,534 |  |

| Taxation and social security | 5,278 |  | (3,062 | ) |

| Other creditors | 27,193 |  | 27,253 |  |

62,180 |  | 69,700 |  |

7. | RELATED PARTY DISCLOSURES

| During the year the directors advanced the company net amounts totalling £25,493

| This amount remained outstanding at 31st October 2025 and is included within other creditors in the notes to the accounts.

8. | ULTIMATE CONTROLLING PARTY

| During the year the company was controlled by the directors by virtue of their percentage holding in the ordinary share capital of the company which is detailed below.

| Andrew Penny - 50% Share

| Carly Penny - 50% Share