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REGISTERED NUMBER: SC352645 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SPEY BAY LTD

SPEY BAY LTD (REGISTERED NUMBER: SC352645)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

SPEY BAY LTD

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | Mrs R Hutchison

| Mrs J Murray

| SECRETARY: | Mrs R Hutchison

| REGISTERED OFFICE: | 9 Glasgow Road

| Paisley

| PA1 3QS

| REGISTERED NUMBER: | SC352645 (Scotland)

| ACCOUNTANTS: | John M Taylor & Co

| Chartered Accountants

| 9 Glasgow Road

| PAISLEY

| Renfrewshire

| PA1 3QS

SPEY BAY LTD (REGISTERED NUMBER: SC352645)

BALANCE SHEET

31 December 2025

31.12.24 | 31.12.25 |

| £ | Notes | £

| CURRENT ASSETS

5,000 |  |  | Debtors | 5 | 5,000 |  |

5,000 |  |  | TOTAL ASSETS LESS CURRENT LIABILITIES | 5,000 |  |

| CAPITAL AND RESERVES

5,000 |  |  | Called up share capital | 6 | 5,000 |  |

5,000 |  |  | SHAREHOLDERS' FUNDS | 5,000 |  |

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

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

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 4 May 2026 and were signed on its behalf by:

Mrs J Murray - Director

SPEY BAY LTD (REGISTERED NUMBER: SC352645)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Spey Bay Ltd 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The company was dormant throughout the current year and previous year.

4. | EMPLOYEES AND DIRECTORS

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

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

31.12.25 | 31.12.24 |

| £ | £

| Amounts owed by group undertakings | 5,000 |  | 5,000 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |

value: |  | £ | £

| 5,000 | Ordinary | £1 | 5,000 |  | 5,000 |  |

7. | RELATED PARTY DISCLOSURES

| The loan balance is unsecured, interest free and has no fixed repayment terms.

8. | ULTIMATE CONTROLLING PARTY

| The immediate parent of the company is Colin Murray Development Limited.

| The ultimate parent company and the largest and smallest group financial statements that consolidate this company is Colin Murray Development Limited, a company registered in Scotland, and whose registered office is 9 Glasgow Road, Paisley, PA1 3QS

| C M Murray and Mrs J Murray indirectly control the company, as a result of holding the majority of the issued share capital in the parent company between them.