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REGISTERED NUMBER: SC441464 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Hunter House Trading Ltd

Hunter House Trading Ltd (Registered number: SC441464)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 8 |

Hunter House Trading Ltd

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | J Mackinnon

| T McNeil

| R Trueman

| REGISTERED OFFICE: | Hunter House

| Maxwellton Road

| Calderwood

| East Kilbride

| G74 3LW

| REGISTERED NUMBER: | SC441464 (Scotland)

| ACCOUNTANTS: | Innes & Partners Limited

| Chartered Certified Accountants

| 9 Ardross Street

| Inverness

| IV3 5NN

Hunter House Trading Ltd (Registered number: SC441464)

Balance Sheet

31 August 2025

| 31/8/25 | 31/8/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,160 |  | 882 |  |

CURRENT ASSETS

Debtors | 5 | 184 |  | 1,504 |  |

Cash at bank and in hand | 11,968 |  | 10,411 |  |

12,152 |  | 11,915 |  |

CREDITORS

Amounts falling due within one year | 6 | 16,419 |  | 19,165 |  |

NET CURRENT LIABILITIES | (4,267 | ) | (7,250 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,107 | ) | (6,368 | ) |

PROVISIONS FOR LIABILITIES | 410 |  | 186 |  |

NET LIABILITIES | (2,517 | ) | (6,554 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (2,617 | ) | (6,654 | ) |

(2,517 | ) | (6,554 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Hunter House Trading Ltd (Registered number: SC441464)

Balance Sheet - continued

31 August 2025

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 17 August 2026 and were signed on its behalf by:

T McNeil - Director

R Trueman - Director

Hunter House Trading Ltd (Registered number: SC441464)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Hunter House Trading Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Office equipment | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Hunter House Trading Ltd (Registered number: SC441464)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Employee benefits

| The costs of short-term employee benefits are recognized as a liability and an expense, unless those costs are required to be recognized as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognized in the period in which the employee's services are received.

| Termination benefits are recognized immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Going concern

| These accounts have been prepared on the going concern basis, on the understanding that the parent entity have confirmed their continued support and considers that the company retains sufficient working capital to continue trading for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

Hunter House Trading Ltd (Registered number: SC441464)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Office |  | and |

| equipment |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 5,737 |  | 4,680 |  | 10,417 |  |

| Additions | 2,200 |  | - |  | 2,200 |  |

| At 31 August 2025 | 7,937 |  | 4,680 |  | 12,617 |  |

| DEPRECIATION

| At 1 September 2024 | 5,267 |  | 4,268 |  | 9,535 |  |

| Charge for year | 510 |  | 412 |  | 922 |  |

| At 31 August 2025 | 5,777 |  | 4,680 |  | 10,457 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,160 |  | - |  | 2,160 |  |

| At 31 August 2024 | 470 |  | 412 |  | 882 |  |

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Trade debtors | - |  | 1,200 |  |

| Other debtors | 100 |  | 249 |  |

| Prepayments | 84 |  | 55 |  |

184 |  | 1,504 |  |

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Social security and other taxes | 720 |  | 899 |  |

| VAT | 8,606 |  | 7,421 |  |

| Other creditors | 4,468 |  | 7,845 |  |

| Accruals and deferred income | 2,625 |  | 3,000 |  |

16,419 |  | 19,165 |  |

7. | RELATED PARTY DISCLOSURES

| Transactions with related parties

| During the year, the company made the following related party transactions:

| Calderwood Baptist Church

| Recharge of heat and light costs of £8,097 (2024: £9,537) was charged to Calderwood Baptist Church during the year and was charged rent of £6,000 (2024 - £6,000) by the Church. Calderwood Baptist Church remains a related party due to its 30% shareholding.

Hunter House Trading Ltd (Registered number: SC441464)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | ULTIMATE CONTROLLING PARTY

| During the year, the company's parent charity, Calderwood Baptist Church (Scottish Charity No. SC021228) , disposed of 70% of its shareholding in the company. As a result, the company ceased to be a subsidiary undertaking of Calderwood Baptist Church from 25 April 2025. The Church retains a 30% equity interest, which is now held as an investment rather than a controlling interest.

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Hunter House Trading Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hunter House Trading Ltd for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Hunter House Trading Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hunter House Trading Ltd and state those matters that we have agreed to state to the Board of Directors of Hunter House Trading Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hunter House Trading Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hunter House Trading Ltd. You consider that Hunter House Trading Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hunter House Trading Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Innes & Partners Limited

Chartered Certified Accountants

9 Ardross Street

Inverness

IV3 5NN

17 August 2026