These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Thomas McLean & Sons Limited is a private company limited by shares incorporated in Scotland. The registered office is Bankwell House, Strathblane Road, Milngavie, Glasgow, United Kingdom, G62 8LE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

On true31 March 2026, the remaining assets of the company were transferred to a fellow group company, M&D Green Dispensing Chemist Limited via The M&D Green Group Limited. The company is non trading and it is the directors' intention to wind the company up. As such, the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Emphasis of matter - financial statements prepared on a basis other than going concern

We draw attention to Note 1.2 to the financial statements which explains that the remaining assets of the company were transferred to another group entity on 31 March 2026. The company is non trading and it is the directors' intention to wind the company up. As such, the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern. Our opinion is not modified in respect of this matter.

There is a floating charge, negative pledge and standard securities held by HSBC UK Bank plc over the company's assets securing all the company's liabilities due, or becoming due, to HSBC UK Bank plc.

Ultimate controlling ownership of the company is held by Mr & Mrs Green by virtue of their 100% shareholding in The M & D Green Group Limited (the company's parent company), the registered office of which is Bankell House, Strathblane Road, Milngavie, Glasgow, Scotland, G62 8LE.

The financial statements of the company are consolidated in the financial statements of The M&D Green Group Limited, this is the smallest and largest group in which the company is included. These consolidated financial statements are available from its registered office, Bankell House Strathblane Road, Milngavie, Glasgow, G62 8LE.

During the year, the directors reviewed the intra-group transfer agreement and identified that legal title to the property did not transfer until 31 March 2026. The property had been transferred to a fellow subsidiary prematurely. A prior period adjustment has been recognised to reinstate the property in the comparative period, with the subsequent transfer accounted for in the current year.