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Registered Number: 09412640
England and Wales

 

 

 

SCOTT CONSTRUCTION (SOMERSET) LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 10,000    20,000 
Tangible fixed assets 4 47,252    84,562 
57,252    104,562 
Current assets      
Stocks 5 14,500    14,500 
Debtors 6 13,601    23,155 
Cash at bank and in hand (22,406)   (27,820)
5,695    9,835 
Creditors: amount falling due within one year 7 (103,895)   (95,894)
Net current assets (98,200)   (86,059)
 
Total assets less current liabilities (40,948)   18,503 
Provisions for liabilities 8 (8,978)   (16,067)
Net assets (49,926)   2,436 
 

Capital and reserves
     
Called up share capital 9 520    680 
Capital Redemption Reserve 10 480    320 
Profit and loss account (50,926)   1,436 
Shareholders' funds (49,926)   2,436 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 03 June 2025 and were signed on its behalf by:


-------------------------------
Mr R G Welch
Director
-------------------------------
Mr S J Lawson
Director
1
General Information
Scott Construction (Somerset) Limited is a private company, limited by shares, registered in England and Wales, registration number 09412640, registration address Unit 6 Combe Buildings, Whatley, Frome, Somerset, BA11 3JU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 6 (2024 : 7).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 April 2024 50,000    50,000 
Additions  
Disposals  
At 31 March 2025 50,000    50,000 
Amortisation
At 01 April 2024 30,000    30,000 
Charge for year 10,000    10,000 
On disposals  
At 31 March 2025 40,000    40,000 
Net book values
At 31 March 2025 10,000    10,000 
At 31 March 2024 20,000    20,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2024 75,087    74,450    4,295    153,832 
Additions      
Disposals (32,499)       (32,499)
At 31 March 2025 42,588    74,450    4,295    121,333 
Depreciation
At 01 April 2024 37,175    28,486    3,609    69,270 
Charge for year 2,166    11,492    172    13,830 
On disposals (9,019)       (9,019)
At 31 March 2025 30,322    39,978    3,781    74,081 
Net book values
Closing balance as at 31 March 2025 12,266    34,472    514    47,252 
Opening balance as at 01 April 2024 37,912    45,964    686    84,562 


5.

Stocks

2025
£
  2024
£
Work in Progress 14,500    14,500 
14,500    14,500 

6.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 13,601    23,155 
13,601    23,155 

7.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 21,850    29,288 
Corporation Tax 35,085    27,550 
PAYE & Social Security 112    954 
Accrued Expenses 7,231    6,100 
Director: Mr J Y Scott 3,000    3,000 
Director: Mr S J Lawson 18,586    13,557 
Director: Mr R G Welch 849    8,723 
VAT 17,182    6,722 
103,895    95,894 

8.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 8,978    16,067 
8,978    16,067 

9.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
0 Class A share of £1.00 each   160 
240 Class B shares of £1.00 each 240    240 
240 Class C shares of £1.00 each 240    240 
40 Class D shares of £1.00 each 40    40 
520    680 

10.

Capital Redemption Reserve

2025
£
  2024
£
Purchase of Own Shares (Nominal Value) 480    320 
480    320 

11.

Negative Reserves

At the time the dividends were paid the directors were not aware that there were insufficient profits available for distribution and the directors acknowledge that no further distributions can be made until there are sufficient profits available for that purpose.
12.

Going Concern

The directors have reviewed the financial statements in light of the company being in a net liabilities position and there is no reason to believe that the company will have to cease trading within 12 months and therefore continues to adopt a going concern basis of accounting.
2