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Registered number: 04765748










SCOTT BROS. ENTERPRISES LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
SCOTT BROS. ENTERPRISES LIMITED
REGISTERED NUMBER: 04765748

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

FIXED ASSETS
  

Intangible fixed assets
 5 
447,129
447,129

Tangible fixed assets
 6 
1,013,753
1,013,753

Fixed asset investments
 7 
1
1

  
1,460,883
1,460,883

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 8 
506,368
531,934

Cash at bank and in hand
 9 
4,302
1,510

  
510,670
533,444

Creditors: amounts falling due within one year
 10 
(4,400)
(120,970)

NET CURRENT ASSETS
  
 
 
506,270
 
 
412,474

TOTAL ASSETS LESS CURRENT LIABILITIES
  
1,967,153
1,873,357

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(178,000)
(178,000)

NET ASSETS
  
1,789,153
1,695,357


CAPITAL AND RESERVES
  

Called up share capital 
  
1
1

Revaluation reserve
  
150,466
150,466

Profit and loss account
  
1,638,686
1,544,890

  
1,789,153
1,695,357

Page 1

 
SCOTT BROS. ENTERPRISES LIMITED
REGISTERED NUMBER: 04765748
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 December 2023.



I W Fraser
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
SCOTT BROS. ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


GENERAL INFORMATION

Scott Bros. Enterprises Limited is a private company, limited by shares, registered in England and Wales. 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 (£). 
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated. 

2.ACCOUNTING POLICIES

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

  
2.2

Current and deferred taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. 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. 
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

 
2.3

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

 
2.4

Intangible fixed assets - development costs

Development costs relate to specific projects that are currently under development. The directors carry out periodic impairment reviews at critical stages of each project. 

Page 3

 
SCOTT BROS. ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

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. 
Depreciation is not charged on freehold property as it comprises solely of non-depreciable freehold land. 

  
2.6

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. 

 
2.7

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost. 

  
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment.

  
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

  
2.10

Creditors

Short-term creditors are measured at the transaction price.


3.


AUDITORS' REMUNERATION

During the year, the company obtained the following services from the company's auditors:


2023
2022
£
£

Fees payable to the company's auditors for the audit of the company's financial statements
2,750
2,000

The company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent company.

Page 4

 
SCOTT BROS. ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


5.


INTANGIBLE ASSETS




Develop-
ment expenditure

£



Cost


At 1 July 2022
1,180,057



At 30 June 2023

1,180,057



Amortisation


At 1 July 2022
732,928



At 30 June 2023

732,928



Net book value



At 30 June 2023
447,129



At 30 June 2022
447,129



Page 5

 
SCOTT BROS. ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

6.


TANGIBLE FIXED ASSETS





Freehold Land

£



Cost


At 1 July 2022
1,013,753



At 30 June 2023

1,013,753






Net book value



At 30 June 2023
1,013,753



At 30 June 2022
1,013,753

Page 6

 
SCOTT BROS. ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

7.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



Cost


At 1 July 2022
1



At 30 June 2023
1





SUBSIDIARY UNDERTAKING


The following was a subsidiary undertaking of the company:

Name

Registered office

Class of shares

Holding

Billingham EFW Limited
Scott Business Park, Haverton Hill Road, Billingham, United Kingdom, TS23 1PY
Ordinary £1
100%

The aggregate of the share capital and reserves as at 30 June 2023 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)

Billingham EFW Limited
1
-


8.


DEBTORS

2023
2022
£
£


Amounts owed by group undertakings
505,878
531,284

Other debtors
490
650

506,368
531,934


Page 7

 
SCOTT BROS. ENTERPRISES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

9.


CASH AND CASH EQUIVALENTS

2023
2022
£
£

Cash at bank and in hand
4,302
1,510

4,302
1,510



10.


CREDITORS: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
-
18,911

Corporation tax
-
97,452

Accruals and deferred income
4,400
4,607

4,400
120,970



11.


CONTROLLING PARTY

The immediate and ultimate parent company is Scott Bros. Holdings Limited. The parent's registered office address is the same as that of the company. These financial statements are included in the consolidated financial statements of Scott Bros. Holdings Limited.
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. 


12.


AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 30 June 2023 was unqualified.

The audit report was signed on 12 March 2024 by Paul Harrison MSc, BSc, FCA (senior statutory auditor) on behalf of Waltons Business Advisers Limited.

 
Page 8