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REGISTERED NUMBER: SC720109 (Scotland)

Crown Gorse Limited

Unaudited Financial Statements

for the Year Ended 31st January 2026

| Crown Gorse Limited (Registered number: SC720109) |

Contents of the Financial Statements

for the year ended 31st January 2026

| Page |

| Company information | 1 |

| Balance sheet | 2 |  | to |  | 3

| Notes to the financial statements | 4 |  | to |  | 5

| Crown Gorse Limited |

Company Information

for the year ended 31st January 2026

| Directors: | H G E Strouts

| Mrs N C Strouts

| Registered office: | Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Registered number: | SC720109 (Scotland)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Crown Gorse Limited (Registered number: SC720109) |

Balance Sheet

31st January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investment property | 4 | 85,000 |  | 85,000 |  |

Current assets

Debtors | 5 | 54,623 |  | - |  |

Cash at bank and in hand | 76,427 |  | 213,408 |  |

131,050 |  | 213,408 |  |

Creditors

Amounts falling due within one year | 6 | 94,194 |  | 137,875 |  |

Net current assets | 36,856 |  | 75,533 |  |

Total assets less current liabilities | 121,856 |  | 160,533 |  |

Capital and reserves

Called up share capital | 25 |  | 25 |  |

Retained earnings | 121,831 |  | 160,508 |  |

121,856 |  | 160,533 |  |

| Crown Gorse Limited (Registered number: SC720109) |

Balance Sheet - continued

31st January 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 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 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 9th June 2026 and were signed on its behalf by:

H G E Strouts - Director

| Crown Gorse Limited (Registered number: SC720109) |

Notes to the Financial Statements

for the year ended 31st January 2026

1. | Statutory information

| Crown Gorse 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.

| Investment property

| The director has considered the valuation at the year end, this cannot be measured reliably but is likely to be higher than cost dependant on lease and rental arrangements.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade creditors, accruals and directors' loans.

| Directors' loans (being repayable on demand), accruals and trade creditors 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.

| 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.

| 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 operating in the current format for the foreseeable future. Accordingly, they continues to adopt the going concern basis in preparing these financial statements.

| Crown Gorse Limited (Registered number: SC720109) |

Notes to the Financial Statements - continued

for the year ended 31st January 2026

3. | Employees and directors

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

4. | Investment property

| Total

£ |

| Fair value

| At 1st February 2025

| and 31st January 2026 | 85,000 |  |

| Net book value

| At 31st January 2026 | 85,000 |  |

| At 31st January 2025 | 85,000 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 54,623 |  | - |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | - |  | 54,775 |  |

| Other creditors | 94,194 |  | 83,100 |  |

94,194 |  | 137,875 |  |

7. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 31st January 2026 and 31st January 2025:

|  | 2026 |  |  | 2025 |

|  | £ |  |  | £ |

| Director 1 and Director 2 |  |

| Balance outstanding at start of year |  | - |  |  | - |

| Amounts advanced |  | 53,760 |  |  | - |

| Amounts repaid |  | - |  |  | - |

| Balance outstanding at end of year |  | 53,760 |  |  | - |

| These loans are unsecured and repayable on demand.

8. | Post balance sheet events

| Since the year end, on 3 June 2026, a final dividend for the year ended 31 January 2026 of £2,750 per C share has been declared.