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2026-02-28 SC557378 core:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 SC557378 dpl:GroupUndertakings 2025-03-01 2026-02-28 SC557378 dpl:ParticipatingInterests 2025-03-01 2026-02-28 SC557378 dpl:GroupUndertakings core:ListedExchangeTraded 2025-03-01 2026-02-28 SC557378 core:ListedExchangeTraded 2025-03-01 2026-02-28 SC557378 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-03-01 2026-02-28 SC557378 core:UnlistedNon-exchangeTraded 2025-03-01 2026-02-28 SC557378 dpl:CostSales 2024-02-29 2025-02-28 SC557378 dpl:DistributionCosts 2024-02-29 2025-02-28 SC557378 core:LandBuildings 2024-02-29 2025-02-28 SC557378 core:PlantMachinery 2024-02-29 2025-02-28 SC557378 core:Vehicles 2024-02-29 2025-02-28 SC557378 core:FurnitureFittings 2024-02-29 2025-02-28 SC557378 core:OfficeEquipment 2024-02-29 2025-02-28 SC557378 dpl:AdministrativeExpenses 2024-02-29 2025-02-28 SC557378 core:NetGoodwill 2024-02-29 2025-02-28 SC557378 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 SC557378 dpl:GroupUndertakings 2024-02-29 2025-02-28 SC557378 dpl:ParticipatingInterests 2024-02-29 2025-02-28 SC557378 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-29 2025-02-28 SC557378 core:ListedExchangeTraded 2024-02-29 2025-02-28 SC557378 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 SC557378 core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 SC557378 core:NetGoodwill 2026-02-28 SC557378 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 SC557378 core:LandBuildings 2026-02-28 SC557378 core:PlantMachinery 2026-02-28 SC557378 core:Vehicles 2026-02-28 SC557378 core:FurnitureFittings 2026-02-28 SC557378 core:OfficeEquipment 2026-02-28 SC557378 core:AfterOneYear 2026-02-28 SC557378 core:WithinOneYear 2026-02-28 SC557378 core:ListedExchangeTraded 2026-02-28 SC557378 core:UnlistedNon-exchangeTraded 2026-02-28 SC557378 core:ShareCapital 2026-02-28 SC557378 core:SharePremium 2026-02-28 SC557378 core:RevaluationReserve 2026-02-28 SC557378 core:OtherReservesSubtotal 2026-02-28 SC557378 core:RetainedEarningsAccumulatedLosses 2026-02-28 SC557378 core:NetGoodwill 2025-02-28 SC557378 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC557378 core:LandBuildings 2025-02-28 SC557378 core:PlantMachinery 2025-02-28 SC557378 core:Vehicles 2025-02-28 SC557378 core:FurnitureFittings 2025-02-28 SC557378 core:OfficeEquipment 2025-02-28 SC557378 core:AfterOneYear 2025-02-28 SC557378 core:WithinOneYear 2025-02-28 SC557378 core:ListedExchangeTraded 2025-02-28 SC557378 core:UnlistedNon-exchangeTraded 2025-02-28 SC557378 core:ShareCapital 2025-02-28 SC557378 core:SharePremium 2025-02-28 SC557378 core:RevaluationReserve 2025-02-28 SC557378 core:OtherReservesSubtotal 2025-02-28 SC557378 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC557378 core:NetGoodwill 2024-02-28 SC557378 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 SC557378 core:LandBuildings 2024-02-28 SC557378 core:PlantMachinery 2024-02-28 SC557378 core:Vehicles 2024-02-28 SC557378 core:FurnitureFittings 2024-02-28 SC557378 core:OfficeEquipment 2024-02-28 SC557378 core:AfterOneYear 2024-02-28 SC557378 core:WithinOneYear 2024-02-28 SC557378 core:ListedExchangeTraded 2024-02-28 SC557378 core:UnlistedNon-exchangeTraded 2024-02-28 SC557378 core:ShareCapital 2024-02-28 SC557378 core:SharePremium 2024-02-28 SC557378 core:RevaluationReserve 2024-02-28 SC557378 core:OtherReservesSubtotal 2024-02-28 SC557378 core:RetainedEarningsAccumulatedLosses 2024-02-28 SC557378 core:AfterOneYear 2025-03-01 2026-02-28 SC557378 core:WithinOneYear 2025-03-01 2026-02-28 SC557378 core:Non-currentFinancialInstruments core:CostValuation 2025-03-01 2026-02-28 SC557378 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-01 2026-02-28 SC557378 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-01 2026-02-28 SC557378 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-01 2026-02-28 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 SC557378 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 SC557378 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 SC557378 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC557378 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC557378 bus:Director1 2025-03-01 2026-02-28 SC557378 core:FurnitureFittingsToolsEquipment 2025-02-28 SC557378 core:FurnitureFittingsToolsEquipment 2026-02-28 SC557378 core:FurnitureFittingsToolsEquipment 2025-03-01 2026-02-28 SC557378 1 bus:Director1 2025-02-28 SC557378 1 bus:Director1 2025-03-01 2026-02-28 SC557378 1 bus:Director1 2026-02-28 SC557378 2025-02-28 SC557378 2025-03-01 2026-02-28 SC557378 2026-02-28

MANORBRAE LTD.

Registered Number
SC557378
(Scotland)

Unaudited Financial Statements for the Year ended
28 February 2026

MANORBRAE LTD.
Company Information
for the year from 1 March 2025 to 28 February 2026

Director | WALKER, James Thomson

Registered Address | 4d Auchingramont Road
| Hamilton
| ML3 6JT

Place of Business | 62 Main Street
| Cumbernauld
| Glasgow
| G67 2RX

Registered Number | SC557378 (Scotland)

MANORBRAE LTD.
Balance Sheet as at
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 7,488 |  |  |  | 9,984
|  |  |  | 7,488 |  |  |  | 9,984
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 29,313 |  |  |  | 4,435 |  |
Cash at bank and on hand |  | 7,318 |  |  |  | 39,409 |  |
|  | 36,631 |  |  |  | 43,844 |  |
Creditors amounts falling due within one year | 5 | (8,565) |  |  |  | (15,452) |  |
Net current assets (liabilities) |  |  |  | 28,066 |  |  |  | 28,392
Total assets less current liabilities |  |  |  | 35,554 |  |  |  | 38,376
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (417)
Provisions for liabilities |  |  |  | (1,423) |  |  |  | (1,897)
Net assets |  |  |  | 34,131 |  |  |  | 36,062
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 34,130 |  |  |  | 36,061
Shareholders' funds |  |  |  | 34,131 |  |  |  | 36,062

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 26 May 2026, and are signed on its behalf by:
WALKER, James Thomson Director Registered Company No. SC557378

MANORBRAE LTD.
Notes to the Financial Statements
for the year ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised when the service has been completed.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 5

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 25 | 12,480 |  | 12,480
| At 28 February 26 | 12,480 |  | 12,480
| Depreciation and impairment
| At 01 March 25 | 2,496 |  | 2,496
| Charge for year | 2,496 |  | 2,496
| At 28 February 26 | 4,992 |  | 4,992
| Net book value
| At 28 February 26 | 7,488 |  | 7,488
| At 28 February 25 | 9,984 |  | 9,984

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by associates and joint ventures / participating interests | 25,520 |  | -
| Other debtors | 325 |  | 325
| Prepayments and accrued income | 3,468 |  | 4,110
| Total | 29,313 |  | 4,435

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 1,000
| Amounts owed to related parties | - |  | 4,480
| Taxation and social security | 8,565 |  | 8,921
| Accrued liabilities and deferred income | - |  | 1,051
| Total | 8,565 |  | 15,452

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 417
| Total | - |  | 417

7. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| WALKER, James Thomson | (4,480) |  | 30,000 |  | 0 |  | 25,520
|  | (4,480) |  | 30,000 |  | 0 |  | 25,520

| The above balance due from the director is interest free, unsecured with no repayment terms.