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REGISTERED NUMBER: SC777931 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Glensanda Limited |

| Glensanda Limited (Registered number: SC777931) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Glensanda Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | A Easdale

| REGISTERED OFFICE: | Unit 3

| Earnhill Road

| Greenock

| PA16 0EQ

| REGISTERED NUMBER: | SC777931 (Scotland)

| ACCOUNTANTS: | Henderson & Company

| 73 Union Street

| Greenock

| Renfrewshire

| PA16 8BG

| Glensanda Limited (Registered number: SC777931) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 33,732 |  | 20,614 |  |

CURRENT ASSETS

Debtors | 5 | 11,002 |  | 4,276 |  |

Cash at bank | 35,194 |  | 13,935 |  |

46,196 |  | 18,211 |  |

CREDITORS

Amounts falling due within one year | 6 | 27,807 |  | 14,885 |  |

NET CURRENT ASSETS | 18,389 |  | 3,326 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 52,121 |  | 23,940 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (21,585 | ) | (12,236 | ) |

PROVISIONS FOR LIABILITIES | (254 | ) | (614 | ) |

NET ASSETS | 30,282 |  | 11,090 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 30,272 |  | 11,080 |  |

30,282 |  | 11,090 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| Glensanda Limited (Registered number: SC777931) |

Balance Sheet - continued

31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

A Easdale - Director

| Glensanda Limited (Registered number: SC777931) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Glensanda 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 measured at the fair value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

| Revenue is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on use of the service; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Taxation

| The tax expense for the year comprises current and deferred tax.

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are recognised for all taxable timing differences. Deferred tax assets are recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount for deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recoverd.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or asset realised, based on tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period.

| Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Glensanda Limited (Registered number: SC777931) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets held under finance lease and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Operating lease payments are recognised as an expense on a straightline basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

| In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expenses on a straight line basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position bank overdrafts are shown within borrowings in current liabilities.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value and thereafter stated at amortised cost using the effective interest method, less any impairment.

| Creditors

| Basic financial instruments, including preference shares that are classified as debt, are measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is initially measured at fair value and subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Glensanda Limited (Registered number: SC777931) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 21,510 |  |

| Additions | 19,300 |  |

| At 31 August 2025 | 40,810 |  |

| DEPRECIATION

| At 1 September 2024 | 896 |  |

| Charge for year | 6,182 |  |

| At 31 August 2025 | 7,078 |  |

| NET BOOK VALUE

| At 31 August 2025 | 33,732 |  |

| At 31 August 2024 | 20,614 |  |

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 21,510 |  |

| Additions | 19,300 |  |

| At 31 August 2025 | 40,810 |  |

| DEPRECIATION

| At 1 September 2024 | 896 |  |

| Charge for year | 6,182 |  |

| At 31 August 2025 | 7,078 |  |

| NET BOOK VALUE

| At 31 August 2025 | 33,732 |  |

| At 31 August 2024 | 20,614 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 6,726 |  | - |  |

| Other debtors | 4,276 |  | 4,276 |  |

11,002 |  | 4,276 |  |

| Glensanda Limited (Registered number: SC777931) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,326 |  | 3,180 |  |

| Taxation and social security | 4,979 |  | 1,985 |  |

| Other creditors | 16,502 |  | 9,720 |  |

27,807 |  | 14,885 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 21,585 |  | 12,236 |  |