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REGISTERED NUMBER: SC562877 (Scotland)














Unaudited Financial Statements

for the Period 1 July 2023 to 6 July 2024

for

A & A Scott Holdings Ltd

A & A Scott Holdings Ltd (Registered number: SC562877)






Contents of the Financial Statements
for the Period 1 July 2023 to 6 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & A Scott Holdings Ltd

Company Information
for the Period 1 July 2023 to 6 July 2024







DIRECTORS: Dr A J Scott
Mrs A Scott





REGISTERED OFFICE: 39 Queens Road
Aberdeen
AB15 4ZN





REGISTERED NUMBER: SC562877 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

A & A Scott Holdings Ltd (Registered number: SC562877)

Balance Sheet
6 July 2024

6.7.24 30.6.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 385,322 224,184

CURRENT ASSETS
Stocks 13,043 35,523
Debtors 5 219,334 175,349
Cash at bank and in hand 40,916 48,739
273,293 259,611
CREDITORS
Amounts falling due within one year 6 300,045 130,068
NET CURRENT (LIABILITIES)/ASSETS (26,752 ) 129,543
TOTAL ASSETS LESS CURRENT
LIABILITIES

358,570

353,727

CREDITORS
Amounts falling due after more than one year 7 355,413 350,576
NET ASSETS 3,157 3,151

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 3,057 3,051
SHAREHOLDERS' FUNDS 3,157 3,151

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 6 July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 6 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

A & A Scott Holdings Ltd (Registered number: SC562877)

Balance Sheet - continued
6 July 2024


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 Board of Directors and authorised for issue on 29 May 2025 and were signed on its behalf by:





Mrs A Scott - Director


A & A Scott Holdings Ltd (Registered number: SC562877)

Notes to the Financial Statements
for the Period 1 July 2023 to 6 July 2024

1. STATUTORY INFORMATION

A & A Scott Holdings 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.
Improvements to property - 10% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

A & A Scott Holdings Ltd (Registered number: SC562877)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 6 July 2024

2. ACCOUNTING POLICIES - continued

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 period was 15 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2023 66,216 14,271 400,919
Additions - 2,518 279,117
At 6 July 2024 66,216 16,789 680,036
DEPRECIATION
At 1 July 2023 35,267 5,907 286,302
Charge for period 6,621 3,358 94,835
At 6 July 2024 41,888 9,265 381,137
NET BOOK VALUE
At 6 July 2024 24,328 7,524 298,899
At 30 June 2023 30,949 8,364 114,617

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 104,980 532 586,918
Additions - 8,235 289,870
At 6 July 2024 104,980 8,767 876,788
DEPRECIATION
At 1 July 2023 35,160 98 362,734
Charge for period 20,996 2,922 128,732
At 6 July 2024 56,156 3,020 491,466
NET BOOK VALUE
At 6 July 2024 48,824 5,747 385,322
At 30 June 2023 69,820 434 224,184

A & A Scott Holdings Ltd (Registered number: SC562877)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 6 July 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6.7.24 30.6.23
£    £   
Trade debtors 13,021 10,825
Directors' current accounts 185,739 143,950
Prepayments 20,574 20,574
219,334 175,349

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6.7.24 30.6.23
£    £   
Bank loans and overdrafts (see note 8) 49,143 31,130
Other loans (see note 8) 130,000 -
Hire purchase contracts 60,137 39,122
Tax 37,167 38,666
Social security and other taxes 2,547 2,736
Pension payable - 525
Other creditors 15,743 15,957
Credit card 3,276 -
Paypal Credit 4 -
Accrued expenses 2,028 1,932
300,045 130,068

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
6.7.24 30.6.23
£    £   
Bank loans (see note 8) 211,918 271,060
Hire purchase contracts 143,495 79,516
355,413 350,576

8. LOANS

An analysis of the maturity of loans is given below:

6.7.24 30.6.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 49,143 31,130
Other loans 130,000 -
179,143 31,130

Amounts falling due between one and two years:
Bounce back loan 19,944 29,943

A & A Scott Holdings Ltd (Registered number: SC562877)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 6 July 2024

8. LOANS - continued
6.7.24 30.6.23
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 191,974 241,117

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 6.7.24 30.6.23
value: £    £   
100 Ordinary £1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 6 July 2024 and the year ended 30 June 2023:

6.7.24 30.6.23
£    £   
Mrs A Scott and Mrs A Scott
Balance outstanding at start of period 71,975 33,850
Amounts advanced 116,895 384,650
Amounts repaid (96,000 ) (346,525 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 92,870 71,975

Dr A J Scott and Dr A J Scott
Balance outstanding at start of period 71,975 33,850
Amounts advanced 116,894 384,650
Amounts repaid (96,000 ) (346,525 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 92,869 71,975

Interest has been charged at an average rate of 2.25% per annum and the loan was repaid after the year end.