Scott McTominay Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Scott McTominay Limited For The Year Ended 31 December 2024

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scott McTominay Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Scott McTominay Limited , as a body, in accordance with the terms of our engagement letter dated 25 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Scott McTominay Limited and state those matters that we have agreed to state to the director of Scott McTominay Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scott McTominay Limited and its director as a body for our work or for this report.

It is your duty to ensure that Scott McTominay Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Scott McTominay Limited . You consider that Scott McTominay Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Scott McTominay Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

15th December 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Scott McTominay Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 11064703

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,009,761		982,875

			1,009,761		982,875
CURRENT ASSETS
Debtors	5	1,016,989		1,239,444
Investments	6	1,102,930		1,006,727
Cash at bank and in hand		2,748,255		1,938,351

		4,868,174		4,184,522
Creditors: Amounts Falling Due Within One Year	7	(293,158 )		(402,989 )

NET CURRENT ASSETS (LIABILITIES)			4,575,016		3,781,533

TOTAL ASSETS LESS CURRENT LIABILITIES			5,584,777		4,764,408

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(30,329 )		(19,248 )

NET ASSETS			5,554,448		4,745,160

CAPITAL AND RESERVES
Called up share capital	10		100		100
Fair value reserve - Non distributable	11		91,311		15,678
Profit and Loss Account			5,463,037		4,729,382

SHAREHOLDERS' FUNDS			5,554,448		4,745,160

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Scott McTominay Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Scott McTominay

Director

15th December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Scott McTominay Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Scott McTominay Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11064703 . The registered office is 2 George Street, Alderley Edge, Cheshire, SK9 7EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight line method

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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Scott McTominay Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 January 2024	982,082	11,956	994,038
Additions	-	1,575	1,575
Revaluation	26,455	-	26,455

As at 31 December 2024	1,008,537	13,531	1,022,068

Depreciation
As at 1 January 2024	-	11,163	11,163
Provided during the period	-	1,144	1,144

As at 31 December 2024	-	12,307	12,307

Net Book Value
As at 31 December 2024	1,008,537	1,224	1,009,761

As at 1 January 2024	982,082	793	982,875

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	-	239,250
Amounts owed by participating interests	1,016,800	1,000,000
Other debtors	189	194

	1,016,989	1,239,444

6. Current Asset Investments

	2024	2023
	£	£
Listed investments	1,102,930	1,006,727

Current asset investments are those which are held for resale or pending their sale and cash on deposit with a maturity date of less than one year held for short-term investment purposes rather than cashflow. Current asset investments are valued at fair value unless they qualify as 'basic' financial assets.

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	2,000
Other creditors	11,547	45,704
Taxation and social security	281,611	355,285

	293,158	402,989

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Scott McTominay Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2024	2023
	£	£
Other timing differences	30,329	19,248

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2024	19,248	19,248
Utilised	11,081	11,081

Balance at 31 December 2024	30,329	30,329

10. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

11. Reserves

	Fair Value Reserve
	£
As at 1 January 2024	15,678
Movements in fair value reserve	75,633

As at 31 December 2024	91,311

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