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REGISTERED NUMBER: SC202262 (Scotland)

Unaudited Financial Statements

for the Year Ended

31 December 2025

for

CALEDONIAN LIFT SERVICES LIMITED

CALEDONIAN LIFT SERVICES LIMITED (REGISTERED NUMBER: SC202262)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

CALEDONIAN LIFT SERVICES LIMITED

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | G Stewart

| REGISTERED OFFICE: | 10 Candymill Lane

| Hamilton

| South Lanarkshire

| ML3 0FD

| REGISTERED NUMBER: | SC202262 (Scotland)

| ACCOUNTANTS: | WDM Associates

| Oakfield House

| 378 Brandon Street

| Motherwell

| ML1 1XA

CALEDONIAN LIFT SERVICES LIMITED (REGISTERED NUMBER: SC202262)

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 104 |  | 125 |  |

Tangible assets | 5 | 681,671 |  | 634,263 |  |

681,775 |  | 634,388 |  |

CURRENT ASSETS

Stocks | 36,780 |  | 32,400 |  |

Debtors | 6 | 329,861 |  | 376,756 |  |

Cash at bank and in hand | 515,877 |  | 530,782 |  |

882,518 |  | 939,938 |  |

CREDITORS

Amounts falling due within one year | 7 | (539,907 | ) | (426,513 | ) |

NET CURRENT ASSETS | 342,611 |  | 513,425 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,024,386 |  | 1,147,813 |  |

PROVISIONS FOR LIABILITIES | (33,295 | ) | (51,370 | ) |

NET ASSETS | 991,091 |  | 1,096,443 |  |

CAPITAL AND RESERVES

Called up share capital | 1,417 |  | 1,417 |  |

Other reserves | 52 |  | 52 |  |

Retained earnings | 989,622 |  | 1,094,974 |  |

SHAREHOLDERS' FUNDS | 991,091 |  | 1,096,443 |  |

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 director acknowledges his 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.

CALEDONIAN LIFT SERVICES LIMITED (REGISTERED NUMBER: SC202262)

Balance Sheet - continued

31 December 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

G Stewart - Director

CALEDONIAN LIFT SERVICES LIMITED (REGISTERED NUMBER: SC202262)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Caledonian Lift Services 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 recognised at the fair value of the consideration received or receivable for sale of goods or services in the ordinary nature of business. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services and excludes value added tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Registration plate are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value. Cost of finished goods and work in progress includes overheads appropriate to stage of manufacture. Net realisable value is based upon estimated selling price less further costs expected to be incurred to completion and disposal. Provision is made for obsolete and slow moving items.

| Basic financial instruments

| Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

| Taxation

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

CALEDONIAN LIFT SERVICES LIMITED (REGISTERED NUMBER: SC202262)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 208 |  |

| AMORTISATION

| At 1 January 2025 | 83 |  |

| Charge for year | 21 |  |

| At 31 December 2025 | 104 |  |

| NET BOOK VALUE

| At 31 December 2025 | 104 |  |

| At 31 December 2024 | 125 |  |

CALEDONIAN LIFT SERVICES LIMITED (REGISTERED NUMBER: SC202262)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 433,031 |  | 353,219 |  | 786,250 |  |

| Additions | - |  | 241,046 |  | 241,046 |  |

| Disposals | (23,486 | ) | (159,289 | ) | (182,775 | ) |

| At 31 December 2025 | 409,545 |  | 434,976 |  | 844,521 |  |

| DEPRECIATION

| At 1 January 2025 | 4,247 |  | 147,740 |  | 151,987 |  |

| Charge for year | 6,086 |  | 81,831 |  | 87,917 |  |

| Eliminated on disposal | (2,740 | ) | (74,314 | ) | (77,054 | ) |

| At 31 December 2025 | 7,593 |  | 155,257 |  | 162,850 |  |

| NET BOOK VALUE

| At 31 December 2025 | 401,952 |  | 279,719 |  | 681,671 |  |

| At 31 December 2024 | 428,784 |  | 205,479 |  | 634,263 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 277,432 |  | 306,786 |  |

| Other debtors | 52,429 |  | 69,970 |  |

329,861 |  | 376,756 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 32,665 |  | 39,112 |  |

| Amounts owed to group undertakings | 773 |  | - |  |

| Taxation and social security | 296,818 |  | 209,607 |  |

| Other creditors | 209,651 |  | 177,794 |  |

539,907 |  | 426,513 |  |

CALEDONIAN LIFT SERVICES LIMITED (REGISTERED NUMBER: SC202262)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| G Stewart

| Balance outstanding at start of year | 40,000 |  | - |  |

| Amounts advanced | 7,500 |  | 80,000 |  |

| Amounts repaid | (20,000 | ) | (40,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 27,500 |  | 40,000 |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Caledonian Lift Services Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caledonian Lift Services Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Caledonian Lift Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Caledonian Lift Services Limited and state those matters that we have agreed to state to the director of Caledonian Lift Services Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Caledonian Lift Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Caledonian Lift Services Limited. You consider that Caledonian Lift Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Caledonian Lift Services Limited. 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 statutory financial statements.

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

7 August 2026