REGISTERED NUMBER: SC461972 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

Brown Craig Equipment Limited

Page

Balance Sheet

1

Report of the Accountant

3

FIXED ASSETS

512,209

325,438

CURRENT ASSETS

588,321

182,985

CREDITORS

Amounts falling due within one year

(323,927

)

(57,938

)

NET CURRENT ASSETS

264,394

125,047

TOTAL ASSETS LESS CURRENT LIABILITIES

776,603

450,485

CAPITAL AND RESERVES

776,603

450,485

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Brown Craig Equipment 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:

SC461972

Registered office:

Craigshannoch

Cookston Road

Portlethen

Aberdeenshire

AB12 4PT

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2025 - 1 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 20 October 2026 and were signed by:

S T J Craig - Director

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 is not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

Lisa Barclay Accountancy Services Limited

PO Box 7003

Forfar

Angus

DD8 0BA

20 October 2026