REGISTERED NUMBER: SC068260 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PLOT 1 LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

136,040

136,040

CURRENT ASSETS

Cash at bank

145,445

71,462

CREDITORS

Amounts falling due within one year

5

154,295

93,628

NET CURRENT LIABILITIES

(8,850

)

(22,166

)

TOTAL ASSETS LESS CURRENT LIABILITIES

127,190

113,874

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

127,090

113,774

SHAREHOLDERS' FUNDS

127,190

113,874

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 27 August 2026 and were signed on its behalf by:

M Stewart - Director

1.	STATUTORY INFORMATION

Plot 1 Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC068260

Registered office:

Milton Mill

Whins of Milton

Stirling

FK7 8EW

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.

Tangible fixed assets

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

Freehold property

-

not provided

Financial instruments

The company only has basic financial assets and 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.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 January 2025

and 31 December 2025

136,040

NET BOOK VALUE

At 31 December 2025

136,040

At 31 December 2024

136,040

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

3,123

2,086

Loans from Associate Companies

135,761

73,209

Directors' current accounts

11,967

14,949

Accrued expenses

3,444

3,384

154,295

93,628

6.	RELATED PARTY DISCLOSURES

The company is related to the following parties due to common ownership and control:

Stirling Plant (Hire & Sales) Limited

Thomas W. Stewart & Company Limited

The amounts owed by the related parties are as follows:

31/12/25

31/12/24

£

£

Stirling Plant (Hire & Sales) Limited

42,800

56,000

Thomas W. Stewart & Company Limited

92,961

17,209

The total is disclosed in note 5 of the financial statements.

7.	ULTIMATE CONTROLLING PARTY

The company is owned and controlled by the director and his immediate family.