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REGISTERED NUMBER: SC127389 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| FOOTLOOSE ADVENTURE (SCOTLAND) LIMITED |

FOOTLOOSE ADVENTURE (SCOTLAND) LIMITED (REGISTERED NUMBER: SC127389) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| FOOTLOOSE ADVENTURE (SCOTLAND) LIMITED |

COMPANY INFORMATION

for the year ended 31 OCTOBER 2025

| DIRECTORS: | James Duncan Goldthorp

| Margaret Campbell Goldthorp

| SECRETARY: | Margaret Campbell Goldthorp

| REGISTERED OFFICE: | Uisge Soillseach

| Kilmun

| Dunoon

| Argyll And Bute

| PA23 8RY

| REGISTERED NUMBER: | SC127389 (Scotland)

| ACCOUNTANTS: | Thomas Barrie & Co LLP

| 4th Floor, Atlantic House

| 1a Cadogan Street

| Glasgow

| G2 6QE

FOOTLOOSE ADVENTURE (SCOTLAND) LIMITED (REGISTERED NUMBER: SC127389) |

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 217 |  | 334 |  |

CURRENT ASSETS

Cash at bank | 2,047 |  | 3,105 |  |

CREDITORS

Amounts falling due within one year | 5 | (1,196 | ) | (1,293 | ) |

NET CURRENT ASSETS | 851 |  | 1,812 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,068 |  | 2,146 |  |

CAPITAL AND RESERVES

Called up share capital | 170 |  | 170 |  |

Retained earnings | 898 |  | 1,976 |  |

SHAREHOLDERS' FUNDS | 1,068 |  | 2,146 |  |

The company is entitled to exemption from audit under Section 477 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 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 15 July 2026 and were signed on its behalf by:

James Duncan Goldthorp - Director

FOOTLOOSE ADVENTURE (SCOTLAND) LIMITED (REGISTERED NUMBER: SC127389) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Footloose Adventure (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC127389. The registered office is Uisge Soillseach Uisge Soillseach, Kilmun, Dunoon, Argyll And Bute, Scotland, PA23 8RY.

| The principal activity of the company is the provision of ski courses and tuition.

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.

| The presentational and functional currency of the financial statements is Pounds Sterling (£).

| Significant judgements and estimates

| In preparing these financial statements, the directors are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

| There are no significant judgements or estimates used in the preparation of these accounts.

| Turnover

| Turnover is measured at the fair value of consideration received or receivable, taking into account the amount of any discounts and rebates allowed by the entity, but excluding value added tax and other sales taxes.

| Services

| Income from skiing courses and lessons is recognised when performed.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 50% on cost and 33% on cost

| Financial instruments

| The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents comprises cash balances.

| Creditors

| Short term trade creditors are measured at the transaction price.

| Provisions

| Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

FOOTLOOSE ADVENTURE (SCOTLAND) LIMITED (REGISTERED NUMBER: SC127389) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024 | 2,564 |  |

| Disposals | (371 | ) |

| At 31 October 2025 | 2,193 |  |

| DEPRECIATION

| At 1 November 2024 | 2,230 |  |

| Charge for year | 117 |  |

| Eliminated on disposal | (371 | ) |

| At 31 October 2025 | 1,976 |  |

| NET BOOK VALUE

| At 31 October 2025 | 217 |  |

| At 31 October 2024 | 334 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 242 |  | 339 |  |

| Other creditors | 954 |  | 954 |  |

1,196 |  | 1,293 |  |