IRIS Accounts Production v26.1.10.61 SC712330 Board of Directors 1.11.24 31.10.25 31.10.25 No description of principal activity 0 0 false true false false true true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC712330 2024-10-31 SC712330 2025-10-31 SC712330 2024-11-01 2025-10-31 SC712330 2023-10-31 SC712330 2023-11-01 2024-10-31 SC712330 2024-10-31 SC712330 ns15:Scotland 2024-11-01 2025-10-31 SC712330 ns14:PoundSterling 2024-11-01 2025-10-31 SC712330 ns10:Director1 2024-11-01 2025-10-31 SC712330 ns10:CompanyLimitedByGuarantee 2024-11-01 2025-10-31 SC712330 ns10:SmallEntities 2024-11-01 2025-10-31 SC712330 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC712330 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 SC712330 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC712330 ns10:FullAccounts 2024-11-01 2025-10-31 SC712330 ns10:EntityHasNeverTraded 2024-11-01 2025-10-31 SC712330 ns10:Director3 2024-11-01 2025-10-31 SC712330 ns10:Director4 2024-11-01 2025-10-31 SC712330 ns10:Director5 2024-11-01 2025-10-31 SC712330 ns10:RegisteredOffice 2024-11-01 2025-10-31

REGISTERED NUMBER: SC712330 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Reid & Fraser EOT Trustees Limited

Reid & Fraser EOT Trustees Limited (Registered number: SC712330)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Reid & Fraser EOT Trustees Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Ms K M Thomas

| S Walker

| Mrs H Walker

| I G Chalmers

| REGISTERED OFFICE: | 15 Princes Street

| Thurso

| Caithness

| KW14 7BQ

| REGISTERED NUMBER: | SC712330 (Scotland)

Reid & Fraser EOT Trustees Limited (Registered number: SC712330)

Balance Sheet

31 October 2025

| 2025 |  | 2024

£ | £ |

TOTAL ASSETS LESS CURRENT LIABILITIES | - |  | - |  |

RESERVES | - | -

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 surplus or deficit 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 6 July 2026 and were signed on its behalf by:

Ms K M Thomas - Director

Reid & Fraser EOT Trustees Limited (Registered number: SC712330)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Reid & Fraser EOT Trustees Limited is a private company, limited by guarantee , 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

| The financial statements have been prepared in accordance with Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102").

| Any assets held by the company are held as trustee for the beneficiaries of the Reid & Fraser Ltd Employee Ownership Trust. As such the company does not have the right or other access to future economic benefits of assets to which it has legal title. The company has, in its position as trustee, received gifts from Reid & Fraser Ltd, in order to facilitate the purchase of assets held by the trust. Such gifts are without recourse to the company. In accordance with the principles of section 2 of FRS102 "Concepts and Pervasive Principles", neither assets nor liabilities which arise as a result of the company's position as trustee are recognised in these financial statements.

3. | EMPLOYEES AND DIRECTORS

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