REGISTERED NUMBER: SC513726 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

FOR

DOURIE HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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).

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.