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VENTROLLA SCOTLAND LIMITED

Registered Number
SC798536
(Scotland)

Unaudited Financial Statements for the Period ended
31 March 2025

VENTROLLA SCOTLAND LIMITED
Company Information
for the period from 9 February 2024 to 31 March 2025

Directors | FLANAGAN, Ian
| FLANAGAN, Mark Anthony

Registered Address | The Old Wool Mill
| Sydney Place
| Lockerbie
| DG11 2JA

Registered Number | SC798536 (Scotland)

VENTROLLA SCOTLAND LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 15,924
|  |  |  | 15,924
Current assets |  |  |  |
Stocks | 4 | 186,241 |  |
Debtors | 5 | 204,222 |  |
Cash at bank and on hand |  | 212,095 |  |
|  | 602,558 |  |
Creditors amounts falling due within one year | 6 | (371,244) |  |
Net current assets (liabilities) |  |  |  | 231,314
Total assets less current liabilities |  |  |  | 247,238
Provisions for liabilities | 7 |  |  | (3,000)
Net assets |  |  |  | 244,238
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 244,138
Shareholders' funds |  |  |  | 244,238

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 October 2025, and are signed on its behalf by:
FLANAGAN, Ian Director Registered Company No. SC798536

VENTROLLA SCOTLAND LIMITED
Notes to the Financial Statements
for the period ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.

| Defined contribution pension plan
--- | ---
| The company operates 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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Land and buildings | 10

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 13

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 16,473 |  | 16,473
| At 31 March 25 | 16,473 |  | 16,473
| Depreciation and impairment
| Charge for year | 549 |  | 549
| At 31 March 25 | 549 |  | 549
| Net book value
| At 31 March 25 | 15,924 |  | 15,924
| At 08 February 24 | - |  | -

4. | Stocks
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Raw materials and consumables | 107,021
| Work in progress | 79,220
| Total | 186,241

5. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 69,603
| Amounts owed by group undertakings | 122,681
| Other debtors | 5,437
| Prepayments and accrued income | 6,501
| Total | 204,222

6. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 59,846
| Taxation and social security | 96,218
| Other creditors | 10,229
| Accrued liabilities and deferred income | 204,951
| Total | 371,244

7. | Provisions for liabilities
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Net deferred tax liability (asset) | 3,000
| Total | 3,000

8. | Pension commitments
--- | ---
| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £10,229 were due to the fund. They are included in other creditors.

9. | Operating lease commitments
--- | ---
| At 31st March 2025, the company had future minimum lease payments under non-cancellable operating leases of £27,000 not later than 1 year and £31,500 later than 1 year and not later than 5 years.

10. | Related party transactions
--- | ---
| The company has taken advantage of the exemption contained in section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with the entities which are part of the Group, since 100% of the voting rights in the company are controlled within the Group.

11. | Controlling party
--- | ---
| The company's ultimate parent undertaking is Boston Spa Investments Limited, incorporated in England & Wales. The registered office of Boston Spa Investments Limited is Unit C2, Crimple Court, Hornbeam Square North, Harrogate, England, HG2 8PB.

12. | Parent-subsidiary relationships
--- | ---
| As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone.