REGISTERED NUMBER: SC229865 (Scotland)

Report of the Directors and

Financial Statements for the Period 1 October 2024 to 31 December 2025

for

Woollard & Henry Employees Trustees

Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

Ms C Leslie

Mr K B Simpson

Mr M Copland

REGISTERED OFFICE:

Stoneywood Park

Dyce

Aberdeen

AB21 7DZ

REGISTERED NUMBER:

SC229865 (Scotland)

ACCOUNTANTS:

Tawse & Partners

Chartered Accountants

18 North Silver Street

Aberdeen

AB10 1JU

The directors present their report with the financial statements of the company for the period 1 October 2024 to 31 December 2025.

PRINCIPAL ACTIVITY

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

Ms C Leslie

Mr K B Simpson

Other changes in directors holding office are as follows:

Mr S P Daniels - resigned 7 July 2025

Mr M Copland - appointed 8 July 2025

ACCOUNTING REFERENCE DATE

The directors have extended the accounting reference date of the company from 30 September 2025 to 31 December 2025 to align the company's financial year with those of the other companies in the group.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr K B Simpson - Director

3 June 2026

TURNOVER

-

-

OPERATING PROFIT and

PROFIT BEFORE TAXATION

-

-

Tax on profit

-

-

PROFIT FOR THE FINANCIAL PERIOD

-

-

CURRENT ASSETS

Debtors

4

1

1

TOTAL ASSETS LESS CURRENT LIABILITIES

1

1

CAPITAL AND RESERVES

Called up share capital

5

1

1

SHAREHOLDERS' FUNDS

1

1

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

The members have not required the company to obtain an audit of its financial statements for the period 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

Mr K B Simpson - Director

1.	STATUTORY INFORMATION

Woollard & Henry Employees Trustees 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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

Financial instruments

The company elected to apply the provisions of section 11 'Basic Financial Instruments' and section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of Financial Liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement 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.

Basic financial liabilities

Basic financial Liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity Instruments are recognised as liabilities once they are not longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

£

Other debtors

1

1

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

30.9.24

value:

£

£

1

Ordinary share capital

1

1

1

6.	PARENT COMPANY

The parent company is Woollard & Henry Holdings Limited, a company registered in Scotland. The Registered office of Woollard & Henry Holdings Limited is Stoneywood Park, Dyce, Aberdeen, AB21 7DZ. The Financial Statements of Woollard & Henry Holdings Limited are available from Companies House. No one individual owns Woollard & Henry Holdings Limited.

7.	CHANGE IN ACCOUNTING REFERENCE DATE

By decision of the directors, the company has extended its accounting reference date from 30 September 2025 to 31 December 2025. Consequently, these financial statements are prepared for a period of 15 months, covering 1 October 2024 to 31 December 2025. The comparative figures shown in these financial statements are for the 12 months ended 30 September 2024 and are therefore not entirely comparable.