REGISTERED NUMBER: SC431913 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

GANTEN SCOTLAND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ) .

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

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.