Registration number: 00690994

Geo.A.Scanlan & Son Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 5

Geo.A.Scanlan & Son Limited

(Registration number: 00690994)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	150,114	150,114
Current assets
Debtors	5	126,087	144,140
Cash at bank and in hand		103	17,025
		126,190	161,165
Creditors: Amounts falling due within one year	6	(54,328)	(57,244)
Net current assets		71,862	103,921
Net assets		221,976	254,035
Capital and reserves
Called up share capital		17,555	17,555
Retained earnings		204,421	236,480
Shareholders' funds		221,976	254,035

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Geo.A.Scanlan & Son Limited

(Registration number: 00690994)
Balance Sheet as at 31 July 2025

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account and Directors Report has been taken.

Approved and authorised by the Board on 28 November 2025 and signed on its behalf by:
 

......................................... Miss K Scanlan Director

......................................... Miss C F Scanlan Director

Geo.A.Scanlan & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in Other.

The address of its registered office is:
The Old Mill
Tricketts Lane
Willaston
Nantwich
Cheshire
CW5 6PZ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Tax

The tax expense for the period comprises tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Property	not depreciated

Geo.A.Scanlan & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Geo.A.Scanlan & Son Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 August 2024	150,114	150,114
At 31 July 2025	150,114	150,114
Depreciation
Carrying amount
At 31 July 2025	150,114	150,114
At 31 July 2024	150,114	150,114

5

Debtors

Current	2025 £	2024 £
Trade debtors	3,923	13,550
Amounts owed by related parties	120,487	129,925
Other debtors	1,677	665
	126,087	144,140

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	422	-
Trade creditors	53,073	49,604
Taxation and social security	-	6,612
Other creditors	833	1,028
	54,328	57,244

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	422	-