IRIS Accounts Production v26.2.0.496 SC513726 Board of Directors Board of Directors 29.11.24 28.11.25 28.11.25 18/8/2026 0 0 true false true false false true true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC513726 2024-11-28 SC513726 2025-11-28 SC513726 2024-11-29 2025-11-28 SC513726 2023-11-28 SC513726 2023-11-29 2024-11-28 SC513726 2024-11-28 SC513726 ns15:Scotland 2024-11-29 2025-11-28 SC513726 ns14:PoundSterling 2024-11-29 2025-11-28 SC513726 ns10:Director1 2024-11-29 2025-11-28 SC513726 ns10:Director2 2024-11-29 2025-11-28 SC513726 ns10:PrivateLimitedCompanyLtd 2024-11-29 2025-11-28 SC513726 ns10:SmallEntities 2024-11-29 2025-11-28 SC513726 ns10:Audited 2024-11-29 2025-11-28 SC513726 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-29 2025-11-28 SC513726 ns10:SmallCompaniesRegimeForAccounts 2024-11-29 2025-11-28 SC513726 ns10:FullAccounts 2024-11-29 2025-11-28 SC513726 ns10:CompanySecretary1 2024-11-29 2025-11-28 SC513726 ns10:RegisteredOffice 2024-11-29 2025-11-28 SC513726 ns5:CurrentFinancialInstruments 2025-11-28 SC513726 ns5:CurrentFinancialInstruments 2024-11-28 SC513726 ns5:ShareCapital 2025-11-28 SC513726 ns5:ShareCapital 2024-11-28 SC513726 ns5:SharePremium 2025-11-28 SC513726 ns5:SharePremium 2024-11-28 SC513726 ns5:RetainedEarningsAccumulatedLosses 2025-11-28 SC513726 ns5:RetainedEarningsAccumulatedLosses 2024-11-28 SC513726 1 2024-11-29 2025-11-28 SC513726 ns5:CostValuation 2024-11-28 SC513726 ns5:Subsidiary1 2024-11-29 2025-11-28 SC513726 1 ns5:Subsidiary1 2024-11-29 2025-11-28 SC513726 ns5:Subsidiary1 2025-11-28 SC513726 ns5:Subsidiary1 2024-11-28 SC513726 ns5:Subsidiary1 2024-11-28 SC513726 ns5:Subsidiary1 2023-11-29 2024-11-28

REGISTERED NUMBER: SC513726 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

FOR

DOURIE HOLDINGS LIMITED

DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

DOURIE HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 NOVEMBER 2025

| DIRECTORS: | Rory H Christie

| Gregor R Christie

| SECRETARY: | Rory H Christie

| REGISTERED OFFICE: | Monreith Estate Office

| Port William

| Newton Stewart

| WIGTOWNSHIRE

| DG8 9LB

| REGISTERED NUMBER: | SC513726 (Scotland)

| AUDITORS: | Galbraith Pritchards

| Chartered Accountants & Statutory Auditor

| 20 Barns Street

| Ayr

| Ayrshire

| KA7 1XA

DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

BALANCE SHEET

28 NOVEMBER 2025

| 28/11/25 | 28/11/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 6,834,600 |  | 6,834,600 |  |

CURRENT ASSETS

Cash at bank | 353 |  | 4,465 |  |

CREDITORS

Amounts falling due within one year | 5 | 8,575 |  | 12,641 |  |

NET CURRENT LIABILITIES | (8,222 | ) | (8,176 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,826,378 |  | 6,826,424 |  |

CAPITAL AND RESERVES

Called up share capital | 11,602 |  | 11,602 |  |

Share premium | 5,990,040 |  | 5,990,040 |  |

Retained earnings | 824,736 |  | 824,782 |  |

SHAREHOLDERS' FUNDS | 6,826,378 |  | 6,826,424 |  |

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:

Gregor R Christie - Director

Rory H Christie - Director

DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Dourie Holdings 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.

| CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| In the application of the company's accounting policies, which are described in note 2, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions 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.

| INVESTMENTS IN SUBSIDIARIES

| Investments in subsidiaries are accounted for at cost less impairment.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| FINANCIAL INSTRUMENTS

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3. | EMPLOYEES AND DIRECTORS

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

DOURIE HOLDINGS LIMITED (REGISTERED NUMBER: SC513726)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 NOVEMBER 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 29 November 2024

| and 28 November 2025 | 6,834,600 |  |

| NET BOOK VALUE

| At 28 November 2025 | 6,834,600 |  |

| At 28 November 2024 | 6,834,600 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| The Dourie Farming Company Ltd

| Registered office: Monreith Estate Office, Port William, Wigtownshire, DG8 9LB

| Nature of business: Livestock farming and milk production.

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 28/11/25 |  | 28/11/24

£ | £ |

| Aggregate capital and reserves | 2,365,758 |  | 1,952,484 |  |

| Profit for the year | 525,346 |  | 243,210 |  |

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

| 28/11/25 |  | 28/11/24

£ | £ |

| Amounts owed to group undertakings | 8,122 |  | 12,056 |  |

| Other creditors | 453 |  | 585 |  |

8,575 |  | 12,641 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Marguerite Roos BAcc CA (Senior Statutory Auditor)

| for and on behalf of Galbraith Pritchards

7. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many businesses of a similar size and nature, the company engages its auditors to provide certain non-audit services, including the preparation and submission of tax returns to the relevant tax authorities and assistance with the preparation of the annual financial statements. These services are undertaken in addition to the statutory audit and are considered routine administrative and compliance matters.

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Rory H Christie.