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Registered number: 03103929










SCOTT BROS. ENVIRONMENTAL SERVICES LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
SCOTT BROS. ENVIRONMENTAL SERVICES LIMITED
REGISTERED NUMBER: 03103929

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible fixed assets
  
10,279,538
10,337,629

  
10,279,538
10,337,629

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
325,226
325,591

Cash at bank and in hand
 7 
129,477
3,204

  
454,703
328,795

Creditors: amounts falling due within one year
 8 
(100,412)
(367,268)

NET CURRENT ASSETS/(LIABILITIES)
  
 
 
354,291
 
 
(38,473)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
10,633,829
10,299,156

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(1,990,922)
(1,989,515)

NET ASSETS
  
8,642,907
8,309,641


CAPITAL AND RESERVES
  

Called up share capital 
  
2
2

Revaluation reserve
  
6,542,568
6,542,568

Profit and loss account
  
2,100,337
1,767,071

  
8,642,907
8,309,641


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 17 March 2025.


I W Fraser
Director

The notes on pages 2 to 7 form part of these financial statements.

Page 1

 
SCOTT BROS. ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


GENERAL INFORMATION

Scott Bros. Environmental Services 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

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

  
2.3

Pensions

The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 2

 
SCOTT BROS. ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.ACCOUNTING POLICIES (CONTINUED)

  
2.4

Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company and the Group operate and generate income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
•  The recognition of deferred tax assets is limited to the extent that it is probable that they will     be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
•  Any deferred tax balances are reversed if and when all conditions for retaining associated tax   allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
25% on cost and 4% on cost.
Plant and machinery
-
25% on cost.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
SCOTT BROS. ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.ACCOUNTING POLICIES (CONTINUED)

  
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'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 or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. 

  
2.7

Debtors

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

  
2.8

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.

  
2.9

Creditors

Short-term creditors are measured at the transaction price.

  
2.10

Provisions

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Increases in provisions are generally charged as an expense to profit or loss.


3.


AUDITORS' REMUNERATION

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


2024
2023
£
£

Fees payable to the company's auditors for the audit of the company's financial statements
3,675
3,500

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.


4.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2023 - 3).

Page 4

 
SCOTT BROS. ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


TANGIBLE FIXED ASSETS





Freehold property
Plant and machinery
Total

£
£
£



Cost


At 1 July 2023
10,517,181
176,072
10,693,253



At 30 June 2024

10,517,181
176,072
10,693,253



Depreciation


At 1 July 2023
205,042
150,582
355,624


Charge for the year on owned assets
53,743
4,348
58,091



At 30 June 2024

258,785
154,930
413,715



Net book value



At 30 June 2024
10,258,396
21,142
10,279,538



At 30 June 2023
10,312,139
25,490
10,337,629

Included in cost of land and buildings is freehold land of £9,944,901 (2023: £9,944,901) which is not depreciated.

Page 5

 
SCOTT BROS. ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


DEBTORS

2024
2023
£
£


Trade debtors
276,677
277,779

Other debtors
13,097
13,097

Prepayments and accrued income
35,452
34,715

325,226
325,591



7.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
129,477
3,204

129,477
3,204



8.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
-
31,354

Amounts owed to group undertakings
34,981
279,405

Other taxation and social security
55,712
49,178

Accruals and deferred income
9,719
7,331

100,412
367,268



9.


FINANCIAL INSTRUMENTS

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
129,477
3,204




Financial assets measured at fair value through profit or loss comprise...

Page 6

 
SCOTT BROS. ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

10.


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 the exemption, under 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.


11.


AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 30 June 2024 was unqualified.

The audit report was signed on 21 March 2025 by Paul Harrison MSc, BSc, FCA (senior statutory auditor) on behalf of Waltons Business Advisers Limited.

 
Page 7