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REGISTERED NUMBER: SC817130 (Scotland)

Unaudited Financial Statements for the Period 22nd July 2024 to 30th July 2025

for

James Fraser Ltd

| James Fraser Ltd (Registered number: SC817130) |

Contents of the Financial Statements

for the period 22nd July 2024 to 30th July 2025

Page |

| Chartered Accountants' Report | 1 |

| Balance Sheet | 2 |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

James Fraser Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of James Fraser Ltd for the period ended 30th July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of James Fraser Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of James Fraser Ltd and state those matters that we have agreed to state to the director of James Fraser Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that James Fraser Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of James Fraser Ltd. You consider that James Fraser Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of James Fraser Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

2nd July 2026

| James Fraser Ltd (Registered number: SC817130) |

Balance Sheet

30th July 2025

£ | £ |

| Fixed assets | 92,185 |  |

| Current assets | 91,834 |  |  |

| Creditors

| Amounts falling due within one year | (63,909 | ) |

| Net current assets | 27,925 |  |

| Total assets less current liabilities | 120,110 |  |

| Creditors

| Amounts falling due after more than one year | (31,254 | ) |

| Net assets | 88,856 |  |

| Capital and reserves | 88,856 |  |

Notes to the financial statements

1. | Statutory information

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

| Registered number: | SC817130

| Registered office: | 1 Ash Hill

| Evanton

| Dingwall

| IV16 9XB

2. | Average number of employees

| The average number of employees during the period was 2 .

| James Fraser Ltd (Registered number: SC817130) |

Balance Sheet - continued

30th July 2025

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30th July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 2nd July 2026 and were signed by:

J R G Fraser - Director