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REGISTERED NUMBER: SC405788 (Scotland)

D.R. Collin Scotland Limited

Audited Financial Statements

for the Year Ended 30th April 2026

| D.R. Collin Scotland Limited (Registered number: SC405788) |

Contents of the Financial Statements

for the year ended 30th April 2026

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 4

| D.R. Collin Scotland Limited |

Company Information

for the year ended 30th April 2026

| Directors: | J C Cook

| P J Virtue

| Mrs S A Wilson

| R Mark

| Secretary: | R Mark

| Registered office: | Unit 1

| Coldingham Road Industrial Estate

| Eyemouth

| Berwickshire

| TD14 5AN

| Registered number: | SC405788 (Scotland)

| Auditors: | Rennie Welch Audit Limited

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| D.R. Collin Scotland Limited (Registered number: SC405788) |

Balance Sheet

30th April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investments | 4 | 120,000 |  | 120,000 |  |

120,000 |  | 120,000 |  |

Current assets

Cash at bank | 3,053 |  | 4,278 |  |

Creditors

Amounts falling due within one year | 5 | 975 |  | 1,009 |  |

Net current assets | 2,078 |  | 3,269 |  |

Total assets less current liabilities | 122,078 |  | 123,269 |  |

Capital and reserves

Called up share capital | 1 |  | 1 |  |

Retained earnings | 122,077 |  | 123,268 |  |

Shareholders' funds | 122,078 |  | 123,269 |  |

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 29th July 2026 and were signed on its behalf by:

R Mark - Director

| D.R. Collin Scotland Limited (Registered number: SC405788) |

Notes to the Financial Statements

for the year ended 30th April 2026

1. | Statutory information

| D.R. Collin Scotland 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairment.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade creditors, current accounts with related parties and accruals.

| Trade creditors, current accounts with related parties and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Going concern

| The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and have an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3. | Employees and directors

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

4. | Fixed asset investments

| Shares in

| group

| undertakings

£ |

| Cost

| At 1st May 2025

| and 30th April 2026 | 120,000 |  |

| Net book value

| At 30th April 2026 | 120,000 |  |

| At 30th April 2025 | 120,000 |  |

| D.R. Collin Scotland Limited (Registered number: SC405788) |

Notes to the Financial Statements - continued

for the year ended 30th April 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 15 |  | 15 |  |

| Amounts owed to group undertakings | - |  | 34 |  |

| Other creditors | 960 |  | 960 |  |

975 |  | 1,009 |  |

6. | Secured debts

| HSBC UK Bank PLC holds security by way of a floating charge over all assets and undertaking.

7. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| Gillian Adamson BSC (Hons) CA CTA (Senior Statutory Auditor)

| for and on behalf of Rennie Welch Audit Limited

8. | Name of parent of group

| These financial statements are consolidated in the financial statements of D. R. Collin & Son Ltd. The registered office of D. R. Collin & Son Ltd is Unit 1, Coldingham Road Industrial Estate, Eyemouth, Berwickshire, TD14 5AN.