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The Kiltmakery Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 October 2025

The Kiltmakery Limited

DIRECTORS AND OTHER INFORMATION

Directors | Mr Rodger Moffet
| Mrs Amanda Moffet
| Miss Nicola Margaret Laird
Company Registration Number | SC677414
Registered Office and Business Address | 166 Great Junction Street
| Edinburgh
| Midlothain
| EH6 5LJ
| Scotland
Accountants | Steedman & Company Limited
| 3 Queen Street
| Edinburgh
| Midlothain
| EH2 1JE
| GB

The Kiltmakery Limited

DIRECTORS' REPORT

for the financial year ended 31 October 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 October 2025.

Principal Activity

Retail sale of clothing in specialised stores

The Company is dormant and has not traded during the financial year.

Directors

The directors who served during the financial year are as follows:

Mr Rodger Moffet

Mrs Amanda Moffet

Miss Nicola Margaret Laird

There were no changes in shareholdings between 31 October 2025 and the date of signing the financial statements.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

▪ | select suitable accounting policies and apply them consistently;
▪ | make judgements and accounting estimates that are reasonable and prudent;
▪ | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Rodger Moffet

Director

___________________________

Mrs Amanda Moffet

Director

___________________________

Miss Nicola Margaret Laird

Director

31 July 2026

The Kiltmakery Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 October 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Profit for the financial year |  | - |  | -
|  | ═════════ |  | ═════════
The company did not trade during the financial year and received no income and incurred no expenditure. During the financial year the company made neither a profit nor a loss.

The Kiltmakery Limited

Company Registration Number: SC677414

BALANCE SHEET

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Cash at bank and in hand |  |  | 100 |  | 100
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 100 |  | 100
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 100 |  | 100
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 100 |  | 100
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 31 July 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Rodger Moffet |  |  |  |  |
Director |  |  |  |  |
________________________________

Mrs Amanda Moffet

Director

________________________________ |  |  |  |  |
Miss Nicola Margaret Laird |  |  |  |  |
Director |  |  |  |  |

The Kiltmakery Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 October 2025

| Called up | Total
| share |
| capital |
| £ | £
At 1 November 2023 | - | -
| ───────── | ─────────
At 31 October 2024 | 100 | 100
| ───────── | ─────────
At 31 October 2025 | 100 | 100
| ═════════ | ═════════

The Kiltmakery Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| The Kiltmakery Limited is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC677414. The registered office of the company is 166 Great Junction Street, Edinburgh, Midlothain, EH6 5LJ, Scotland which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity. There are 100 ordinary shares at £1.00 each, fully paid.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 3, (2024 - 3).
|  | 2025 | 2024
|  | Number | Number
| Directors | 3 | 3
|  | ═════════ | ═════════

4. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 October 2025.

5. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.