Robinson Crusoe (Fife) Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

In accordance with the engagement letter dated 25 February 2015, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

11th August 2026

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Robinson Crusoe (Fife) Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC395763

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,195,975		1,328,861
Tangible Assets	5		2,757,943		2,277,778
Investments	6		100		100

			3,954,018		3,606,739
CURRENT ASSETS
Stocks	7	524,725		458,725
Debtors	8	2,580,849		2,449,849
Cash at bank and in hand		68		52

		3,105,642		2,908,626
Creditors: Amounts Falling Due Within One Year	9	(6,430,639 )		(5,442,047 )

NET CURRENT ASSETS (LIABILITIES)			(3,324,997 )		(2,533,421 )

TOTAL ASSETS LESS CURRENT LIABILITIES			629,021		1,073,318

Creditors: Amounts Falling Due After More Than One Year	10		(277,029 )		(295,206 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(296,194 )		(296,194 )

NET ASSETS			55,798		481,918

CAPITAL AND RESERVES
Called up share capital	11		1		1
Revaluation reserve	12		2,069,806		2,069,806
Profit and Loss Account			(2,014,009 )		(1,587,889 )

SHAREHOLDERS' FUNDS			55,798		481,918

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Robinson Crusoe (Fife) Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Davidson

Director

11th August 2026

The notes on pages 4 to 7 form part of these financial statements.

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Robinson Crusoe (Fife) Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Robinson Crusoe (Fife) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC395763 . The registered office is 15 Taeping Close, Cellardyke, Anstruther, Fife, KY10 3YL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% RB
Motor Vehicles	20% RB
Fixtures & Fittings	10% RB
Computer Equipment	20% RB

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	1,618,763

As at 31 March 2026	1,618,763

...CONTINUED

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Robinson Crusoe (Fife) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Amortisation
As at 1 April 2025	289,902
Provided during the period	132,886

As at 31 March 2026	422,788

Net Book Value
As at 31 March 2026	1,195,975

As at 1 April 2025	1,328,861

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	3,126,074	48,595	432,592	3,607,261
Additions	804,583	-	-	804,583

As at 31 March 2026	3,930,657	48,595	432,592	4,411,844

Depreciation
As at 1 April 2025	1,006,680	26,805	295,998	1,329,483
Provided during the period	292,741	4,358	27,319	324,418

As at 31 March 2026	1,299,421	31,163	323,317	1,653,901

Net Book Value
As at 31 March 2026	2,631,236	17,432	109,275	2,757,943

As at 1 April 2025	2,119,394	21,790	136,594	2,277,778

6. Investments

	Other
	£
Cost or Valuation
As at 1 April 2025	100

As at 31 March 2026	100

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	100

As at 1 April 2025	100

7. Stocks

	2026	2025
	£	£
Stock	524,725	458,725

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Robinson Crusoe (Fife) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	262	-
Prepayments and accrued income	-	4,389
Fuel duty reclaim	1,935	6,555
Other debtor - Sea Harvest	1,000	-
VAT	11,427	14,680
Amounts owed by group undertakings	2,566,225	2,424,225

	2,580,849	2,449,849

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	614,704	37,794
Bank loans and overdrafts	331,435	273,331
Other taxes and social security	3,057	-
Accruals and deferred income	2,230	2,030
Directors' loan accounts	591,471	595,797
Amounts owed to group undertakings	4,887,742	4,533,095

	6,430,639	5,442,047

10. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	277,029	295,206

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	2,069,806	(1,587,889 )
Loss for the year and total comprehensive income	-	(426,120 )

As at 31 March 2026	2,069,806	(2,014,009 )

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Robinson Crusoe (Fife) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

13. Related Party Transactions

Included within debtors is an amount of £2,566,225 due from Robinson Crusoe (Entitlements) Ltd which form part of the group company.

Included within creditors is an amount of £4,887,742 due to Wemyss Harbour (Assets) Ltd which form part of the group company.

14. Ultimate Controlling Party

The company's ultimate controlling party is Wemyss Harbour (Assets) Limited by virtue of his ownership of 100% of the issued share capital in the company.

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