REGISTERED NUMBER: 03797560 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Linda Scott Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L S Scott

E P Scott

REGISTERED OFFICE:

c/o Williamson House

Swan Square

HAVERFORDWEST

Pembrokeshire

SA61 2AN

REGISTERED NUMBER:

03797560 (England and Wales)

FIXED ASSETS

Intangible assets

4

5,850

7,800

Tangible assets

5

30,768

39,281

Investments

6

97,357

63,217

133,975

110,298

CURRENT ASSETS

Debtors

21,084

29,044

Cash at bank

13,517

20,780

34,601

49,824

CREDITORS

Amounts falling due within one year

20,470

22,629

NET CURRENT ASSETS

14,131

27,195

TOTAL ASSETS LESS CURRENT LIABILITIES

148,106

137,493

CREDITORS

Amounts falling due after more than one year

-

(6,000

)

PROVISIONS FOR LIABILITIES

(7,257

)

-

NET ASSETS

140,849

131,493

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

7

33,698

9,205

Retained earnings

107,051

122,188

SHAREHOLDERS' FUNDS

140,849

131,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

Mrs L S Scott - Director

E P Scott - Director

1.	STATUTORY INFORMATION

Linda Scott 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Computer equipment

-

25% on cost

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 year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

19,500

AMORTISATION

At 1 October 2024

11,700

Amortisation for year

1,950

At 30 September 2025

13,650

NET BOOK VALUE

At 30 September 2025

5,850

At 30 September 2024

7,800

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

50,510

Additions

1,651

At 30 September 2025

52,161

DEPRECIATION

At 1 October 2024

11,229

Charge for year

10,164

At 30 September 2025

21,393

NET BOOK VALUE

At 30 September 2025

30,768

At 30 September 2024

39,281

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

30.9.25

30.9.24

£

£

Investments

97,357

63,217

7.

RESERVES

Fair

value

reserve

£

At 1 October 2024

9,205

Transfer

24,493

At 30 September 2025

33,698

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

E P Scott

Balance outstanding at start of year

10,205

5,096

Amounts advanced

112,012

48,742

Amounts repaid

(122,688

)

(43,633

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(471

)

10,205

Mrs L S Scott

Balance outstanding at start of year

(284

)

(284

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(284

)

(284

)

Interest has been charged on the overdrawn directors loan accounts at HMRC's agreed rate.