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REGISTERED NUMBER: SC141244 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

FORT WILLIAM WATERFRONT DEVELOPMENT

COMPANY LIMITED

| FORT WILLIAM WATERFRONT DEVELOPMENT |

| COMPANY LIMITED (REGISTERED NUMBER: SC141244) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| FORT WILLIAM WATERFRONT DEVELOPMENT |

| COMPANY LIMITED |

COMPANY INFORMATION

For The Year Ended 30 November 2025

| DIRECTORS: | Finlay Donald Finlayson

| Ian Andrew Sykes MBE

| SECRETARY: | Ian Andrew Sykes MBE

| REGISTERED OFFICE: | The Underwater Centre

| Carmichael Way

| FORT WILLIAM

| Inverness-shire

| PH33 6FF

| REGISTERED NUMBER: | SC141244 (Scotland)

| FORT WILLIAM WATERFRONT DEVELOPMENT |

| COMPANY LIMITED (REGISTERED NUMBER: SC141244) |

BALANCE SHEET

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,200 |  | 1,200 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 5 | 212 |  | 212 |  |

NET CURRENT LIABILITIES | (212 | ) | (212 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 988 |  | 988 |  |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Retained earnings | (1,012 | ) | (1,012 | ) |

SHAREHOLDERS' FUNDS | 988 |  | 988 |  |

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 3 August 2026 and were signed on its behalf by:

Finlay Donald Finlayson - Director

| FORT WILLIAM WATERFRONT DEVELOPMENT |

| COMPANY LIMITED (REGISTERED NUMBER: SC141244) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Fort William Waterfront Development Company Limited is a private company, limited by shares , 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 are presented in Sterling (£)

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 1,200 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,200 |  |

| At 30 November 2024 | 1,200 |  |

| The property was revalued by the directors at market value.

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

2025 | 2024 |

£ | £ |

| Other creditors | 212 |  | 212 |  |

| The loan from a director is interest free and has no set terms of repayment.