REGISTERED NUMBER: SC830211 (Scotland)

Unaudited Financial Statements

for the Period

27 November 2024 to 30 November 2025

for

LLTC HOLDCO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms R Ferguson

Miss E L Turkington

REGISTERED OFFICE:

Coach House Coffee Shop,

Church Road

Luss

Argyll & Bute

G83 8NN

REGISTERED NUMBER:

SC830211 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

67,625

CURRENT ASSETS

Stocks

5

34,767

Debtors

6

89,371

Cash at bank and in hand

32,339

156,477

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

92,841

NET CURRENT ASSETS

63,636

TOTAL ASSETS LESS CURRENT LIABILITIES

131,261

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

(26,243

)

PROVISIONS FOR LIABILITIES

9

(4,681

)

NET ASSETS

100,337

CAPITAL AND RESERVES

Called up share capital

10

34,234

Retained earnings

11

66,103

SHAREHOLDERS' FUNDS

100,337

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 28 May 2026 and were signed on its behalf by:

Ms R Ferguson - Director

1.	STATUTORY INFORMATION

LLTC HOLDCO 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

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

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 30 .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

Additions

29,684

6,750

43,000

625

80,059

At 30 November 2025

29,684

6,750

43,000

625

80,059

DEPRECIATION

Charge for period

4,151

1,013

7,167

103

12,434

At 30 November 2025

4,151

1,013

7,167

103

12,434

NET BOOK VALUE

At 30 November 2025

25,533

5,737

35,833

522

67,625

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

43,000

At 30 November 2025

43,000

DEPRECIATION

Charge for period

7,167

At 30 November 2025

7,167

NET BOOK VALUE

At 30 November 2025

35,833

5.

STOCKS

£

Stocks

34,767

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

89,371

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Hire purchase contracts

7,498

Trade creditors

22,182

Tax

14,659

Social security and other taxes

5,752

VAT

25,448

Other creditors

2,338

Directors' current accounts

5,735

Accrued expenses

9,229

92,841

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

26,243

9.	PROVISIONS FOR LIABILITIES

£

Deferred tax

Accelerated capital allowances

4,681

Deferred

tax

£

Charge to Income Statement during period

4,681

Balance at 30 November 2025

4,681

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

1

1

34,233

A Ordinary

1

34,233

34,234

11.

RESERVES

Retained

earnings

£

Profit for the period

120,103

Dividends

(54,000

)

At 30 November 2025

66,103