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REGISTERED NUMBER: SC663466 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Central Scotland Motorhome Hire Ltd

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Contents of the Financial Statements

for the Year Ended 30 June 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Central Scotland Motorhome Hire Ltd

Company Information

for the Year Ended 30 June 2026

| DIRECTORS: | C J Kerr

| K Kerr

| REGISTERED OFFICE: | Overland Building Rear Of Gulf Garage

| 263 Main Street

| Larbert

| FK5 4PU

| REGISTERED NUMBER: | SC663466 (Scotland)

| ACCOUNTANTS: | McLay McAlister & McGibbon LLP

| Chartered Accountants

| 145 St Vincent Street

| Glasgow

| G2 5JF

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Balance Sheet

30 June 2026

| 30.6.26 |  | 30.6.25

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,043,592 |  | 556,553 |  |

CURRENT ASSETS

Debtors | 5 | 224,711 |  | 65,154 |  |

Cash at bank | 134,022 |  | 161,191 |  |

358,733 |  | 226,345 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,871,498 | ) | (295,187 | ) |

NET CURRENT LIABILITIES | (1,512,765 | ) | (68,842 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,530,827 |  | 487,711 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (2,080,139 | ) | (366,874 | ) |

PROVISIONS FOR LIABILITIES | (121,471 | ) | (25,878 | ) |

NET ASSETS | 329,217 |  | 94,959 |  |

CAPITAL AND RESERVES

Called up share capital | 63,322 |  | 63,322 |  |

Retained earnings | 265,895 |  | 31,637 |  |

329,217 |  | 94,959 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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.

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Balance Sheet - continued

30 June 2026

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 24 August 2026 and were signed on its behalf by:

C J Kerr - Director

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Notes to the Financial Statements

for the Year Ended 30 June 2026

1. | STATUTORY INFORMATION

| Central Scotland Motorhome Hire Ltd 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.

| The accounts have been prepared on a going concern basis as the directors have agreed to continue to provide financial support for the foreseeable future to enable the company to meet its liabilities as they fall due.

| 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

| The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

| Fixtures & Fittings - 25% on cost

| Motor Vehicles - 15% on cost

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2026

2. | ACCOUNTING POLICIES - continued

| 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 5 (2025 - NIL ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2025 | 648,801 |  |

| Additions | 5,287,724 |  |

| Disposals | (1,339,672 | ) |

| At 30 June 2026 | 4,596,853 |  |

| DEPRECIATION

| At 1 July 2025 | 92,248 |  |

| Charge for year | 583,602 |  |

| Eliminated on disposal | (122,589 | ) |

| At 30 June 2026 | 553,261 |  |

| NET BOOK VALUE

| At 30 June 2026 | 4,043,592 |  |

| At 30 June 2025 | 556,553 |  |

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2025 | 645,756 |  |

| Additions | 4,511,469 |  |

| Disposals | (668,587 | ) |

| At 30 June 2026 | 4,488,638 |  |

| DEPRECIATION

| At 1 July 2025 | 89,297 |  |

| Charge for year | 557,074 |  |

| Eliminated on disposal | (106,439 | ) |

| At 30 June 2026 | 539,932 |  |

| NET BOOK VALUE

| At 30 June 2026 | 3,948,706 |  |

| At 30 June 2025 | 556,459 |  |

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

| 30.6.26 |  | 30.6.25

£ | £ |

| Trade debtors | 97,028 |  | 23,501 |  |

| Other debtors | 127,683 |  | 41,653 |  |

224,711 |  | 65,154 |  |

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

| 30.6.26 |  | 30.6.25

£ | £ |

| Hire purchase contracts | 1,523,605 |  | 196,340 |  |

| Taxation and social security | 137,846 |  | 8,477 |  |

| Other creditors | 210,047 |  | 90,370 |  |

1,871,498 |  | 295,187 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.26 |  | 30.6.25

£ | £ |

| Hire purchase contracts | 2,080,139 |  | 366,874 |  |

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2026

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.26 |  | 30.6.25

£ | £ |

| Hire purchase contracts | 3,603,744 |  | 563,214 |  |

| Hire purchase liabilities are secured over the assets to which they relate.

9. | RELATED PARTY DISCLOSURES

| Included in Other Debtors is an amount due from a related company of £38,790 (2025 : £12,144)