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REGISTERED NUMBER: SC431913 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| GANTEN SCOTLAND LIMITED |

GANTEN SCOTLAND LIMITED (REGISTERED NUMBER: SC431913)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

GANTEN SCOTLAND LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr Jingliang (Michael) Zhou

| Mrs Xiao (Amanda) Chun Gu

| Mr Jun Zhou

| SECRETARY: | Mrs Xiao (Amanda) Chun Gu

| REGISTERED OFFICE: | Estate Office

| Blairquhan Estate

| Maybole

| Ayrshire

| KA19 7LZ

| REGISTERED NUMBER: | SC431913 (Scotland)

| ACCOUNTANTS: | Stewart Gilmour & Co.

| Chartered Accountants

| 24 Beresford Terrace

| Ayr

| KA7 2EG

| BANKERS: | Bank of China (UK) Limited

| 450 Sauchiehall Street

| Glasgow

| G2 3JD

| SOLICITORS: | Brodies LLP

| 110 Queen Street

| Glasgow

| G1 3BX

GANTEN SCOTLAND LIMITED (REGISTERED NUMBER: SC431913)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,185,835 |  | 3,238,974 |  |

CURRENT ASSETS

Stocks | 3,750 |  | 3,800 |  |

Debtors | 5 | 9,515 |  | 5,737 |  |

Cash at bank and in hand | 1,110,276 |  | 1,190,112 |  |

1,123,541 |  | 1,199,649 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,698,960 |  | 2,719,251 |  |

NET CURRENT LIABILITIES | (1,575,419 | ) | (1,519,602 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,610,416 |  | 1,719,372 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 110 |  | 110 |  |

Share premium | 4,589,089 |  | 4,589,089 |  |

Retained earnings | (2,978,783 | ) | (2,869,827 | ) |

SHAREHOLDERS' FUNDS | 1,610,416 |  | 1,719,372 |  |

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

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

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 31 May 2026 and were signed on its behalf by:

Mrs Xiao (Amanda) Chun Gu - Director

GANTEN SCOTLAND LIMITED (REGISTERED NUMBER: SC431913)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Ganten 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.

| 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.

| Heritable property | - | 2% on cost

| Castle historic fixtures and fittings |  | - | 2% on cost

| Other fixtures and equipment | - | 10% on cost

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date unless covered in aggregate by cumulative tax losses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 17 ) .

GANTEN SCOTLAND LIMITED (REGISTERED NUMBER: SC431913)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 3,762,502 |  | 955,798 |  | 4,718,300 |  |

| Additions | 32,531 |  | 950 |  | 33,481 |  |

| At 31 December 2025 | 3,795,033 |  | 956,748 |  | 4,751,781 |  |

| DEPRECIATION

| At 1 January 2025 | 860,104 |  | 619,222 |  | 1,479,326 |  |

| Charge for year | 75,901 |  | 10,719 |  | 86,620 |  |

| At 31 December 2025 | 936,005 |  | 629,941 |  | 1,565,946 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,859,028 |  | 326,807 |  | 3,185,835 |  |

| At 31 December 2024 | 2,902,398 |  | 336,576 |  | 3,238,974 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 9,515 |  | 4,057 |  |

| Other debtors | - |  | 1,680 |  |

9,515 |  | 5,737 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 17,568 |  | 16,491 |  |

| Amounts owed to group undertakings | 2,366,051 |  | 2,366,051 |  |

| Taxation and social security | 24,598 |  | 8,375 |  |

| Other creditors | 290,743 |  | 328,334 |  |

2,698,960 |  | 2,719,251 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 10 | Ordinary 'A' | £1 | 10 |  | 10 |  |

110 |  | 110 |  |

GANTEN SCOTLAND LIMITED (REGISTERED NUMBER: SC431913)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr Jingliang (Michael) Zhou.

| This is through Mr Zhou's combined shareholdings in the immediate and ultimate parent companies.