REGISTERED NUMBER: SC750605 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

CLAYMORE DESIGN & MEDIA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Christie

REGISTERED OFFICE:

1st Floor, 5 Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

REGISTERED NUMBER:

SC750605 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

FIXED ASSETS

Tangible assets

4

33,526

356

CURRENT ASSETS

Debtors

5

25,576

7,892

Cash at bank

142

5,697

25,718

13,589

CREDITORS

Amounts falling due within one year

6

22,595

13,530

NET CURRENT ASSETS

3,123

59

TOTAL ASSETS LESS CURRENT LIABILITIES

36,649

415

CREDITORS

Amounts falling due after more than one year

7

(31,525

)

-

PROVISIONS FOR LIABILITIES

(6,370

)

-

NET (LIABILITIES)/ASSETS

(1,246

)

415

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(1,346

)

315

SHAREHOLDERS' FUNDS

(1,246

)

415

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 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 17 October 2026 and were signed by:

K Christie - Director

1.	STATUTORY INFORMATION

Claymore Design & Media 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.

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

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

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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2025

-

533

533

Additions

41,495

223

41,718

At 31 August 2026

41,495

756

42,251

DEPRECIATION

At 1 September 2025

-

177

177

Charge for year

8,299

249

8,548

At 31 August 2026

8,299

426

8,725

NET BOOK VALUE

At 31 August 2026

33,196

330

33,526

At 31 August 2025

-

356

356

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

9,612

-

Directors' current accounts

8,775

3,392

Tax

1,924

-

Prepayments and accrued income

5,265

4,500

25,576

7,892

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Hire purchase contracts

7,358

-

Tax

5,008

8,209

Social security and other taxes

(3

)

(443

)

VAT

8,612

4,144

Accrued expenses

1,620

1,620

22,595

13,530

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.26

31.8.25

£

£

Hire purchase contracts

31,525

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

31.8.25

value:

£

£

100

Ordinary

1

100

100