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REGISTERED NUMBER: SC334270 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| 28 York Place Limited |

| 28 York Place Limited (Registered number: SC334270) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| 28 York Place Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | R Duncan

| M S B Mcpherson

| D R Milne

| R Park

| D Thomson

| S Walker

| M Crooks

| H Gibson

| REGISTERED OFFICE: | 28 York Place

| Edinburgh

| EH1 3EP

| REGISTERED NUMBER: | SC334270 (Scotland)

| ACCOUNTANTS: | A H & Co Ltd

| Chartered Accountants

| 6 Logie Mill

| Edinburgh

| Lothian

| EH7 4HG

| 28 York Place Limited (Registered number: SC334270) |

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 32,138 |  | 49,338 |  |

CURRENT ASSETS

Stocks | 5 | 8,500 |  | 7,712 |  |

Debtors | 6 | 17,007 |  | 16,358 |  |

Cash at bank and in hand | 118,620 |  | 47,060 |  |

144,127 |  | 71,130 |  |

CREDITORS

Amounts falling due within one year | 7 | 152,269 |  | 142,072 |  |

NET CURRENT LIABILITIES | (8,142 | ) | (70,942 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 23,996 |  | (21,604 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (50,435 | ) | (88,297 | ) |

PROVISIONS FOR LIABILITIES | 9 | (11,224 | ) | (500 | ) |

NET LIABILITIES | (37,663 | ) | (110,401 | ) |

RESERVES

Income and expenditure account | (37,663 | ) | (110,401 | ) |

(37,663 | ) | (110,401 | ) |

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

M Crooks - Director

| 28 York Place Limited (Registered number: SC334270) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| 28 York Place 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

| 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 financial statements have been prepared on a going concern basis, the acceptability of which is dependent on the continued support of the directors.

| 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

| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

| Tenants' improvements over 25 years

| Plant and machinery over 3 to 5 years

| Government grants

| Grants received are accounted for on an accruals basis and are disclosed as other operating income.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Provisions

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

| 28 York Place Limited (Registered number: SC334270) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price).

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2025 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |

| property |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 15,661 |  | 144,774 |  | 160,435 |  |

| Additions | - |  | 4,315 |  | 4,315 |  |

| Disposals | - |  | (1,847 | ) | (1,847 | ) |

| At 31 March 2026 | 15,661 |  | 147,242 |  | 162,903 |  |

| DEPRECIATION

| At 1 April 2025 | 5,638 |  | 105,459 |  | 111,097 |  |

| Charge for year | 630 |  | 20,880 |  | 21,510 |  |

| Eliminated on disposal | - |  | (1,842 | ) | (1,842 | ) |

| At 31 March 2026 | 6,268 |  | 124,497 |  | 130,765 |  |

| NET BOOK VALUE

| At 31 March 2026 | 9,393 |  | 22,745 |  | 32,138 |  |

| At 31 March 2025 | 10,023 |  | 39,315 |  | 49,338 |  |

5. | STOCKS

| 31.3.26 |  | 31.3.25

£ | £ |

| Stocks | 8,500 |  | 7,712 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | - |  | 1,572 |  |

| Other debtors | 17,007 |  | 14,786 |  |

17,007 |  | 16,358 |  |

| 28 York Place Limited (Registered number: SC334270) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 14,864 |  | 12,146 |  |

| Taxation and social security | 34,548 |  | 22,497 |  |

| Other creditors | 102,857 |  | 107,429 |  |

152,269 |  | 142,072 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Other creditors | 50,435 |  | 88,297 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax | 6,071 |  | - |  |

| Other provisions | 5,153 |  | 500 |  |

11,224 |  | 500 |  |

| Deferred |

| tax |

£ |

| Provided during year | 6,071 |  |

| Balance at 31 March 2026 | 6,071 |  |

10. | LIMITED BY GUARANTEE

| 28 York Place Limited is a private company limited by guarantee and incorporated in Scotland.