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REGISTERED NUMBER: SC102997 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

Redfield Limited

Redfield Limited (Registered number: SC102997)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Balance Sheet | 1 |

Redfield Limited (Registered number: SC102997)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

£ | £ | £ | £ |

FIXED ASSETS | 670,437 |  | 513,701 |  |

CURRENT ASSETS | 266,166 |  | 385,226 |  |

CREDITORS

Amounts falling due within one year | (399,572 | ) | (360,745 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (133,406 | ) | 24,481 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 537,031 |  | 538,182 |  |

CAPITAL AND RESERVES | 537,031 |  | 538,182 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | STATUTORY INFORMATION

| Redfield Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC102997

| Registered office: | Redcraig House

| Kincurdie Manor

| Rosemarkie

| Ross-shire

| IV10 8SJ

2. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 3 (2025 - 3 ) .

3. | TRANSACTIONS WITH DIRECTORS

| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31.3.26 |  | 31.3.25

£ | £ |

| J F Ewart

| Balance outstanding at start of year | (210,039 | ) | (164,355 | ) |

| Amounts advanced | 83,543 |  | 60,424 |  |

| Amounts repaid | (99,727 | ) | (106,108 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (226,223 | ) | (210,039 | ) |

Redfield Limited (Registered number: SC102997)

Balance Sheet - continued

31 March 2026

NOTES TO THE FINANCIAL STATEMENTS

3. | CAPITAL AND RESERVES - continued

| Mrs A J Ewart

| Balance outstanding at start of year | (52,317 | ) | (85,415 | ) |

| Amounts advanced | 32,619 |  | 80,313 |  |

| Amounts repaid | (23,651 | ) | (47,215 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (43,349 | ) | (52,317 | ) |

| J.F Ewart (Jnr)

| Balance outstanding at start of year | (9,075 | ) | - |  |

| Amounts advanced | 9,075 |  | - |  |

| Amounts repaid | (17,700 | ) | (9,075 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (17,700 | ) | (9,075 | ) |

| During the year the company leased property from its shareholders. The amount paid was less than the open market rental value.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 micro-entity provisions and delivered 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 23 June 2026 and were signed on its behalf by:

J F Ewart - Director

Mrs A J Ewart - Director