Scott Energy Services Limited


Director	David Scott


Registered Address	191 Gloster Park
	Amble
	Morpeth
	NE65 0HQ


Registered Number	09904769 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		56,519		75,065
			56,519		75,065
Current assets
Stocks	4	600		600
Debtors		47,538		78,670
Cash at bank and on hand		15,696		44,240
		63,834		123,510
Prepayments and accrued income		-		9,269
Creditors amounts falling due within one year	5	(57,820)		(83,626)
Net current assets (liabilities)			6,014		49,153
Total assets less current liabilities			62,533		124,218
Creditors amounts falling due after one year	6		(41,507)		(53,279)
Provisions for liabilities	8		(10,739)		(19,892)
Net assets			10,287		51,047
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			9,287		50,047
Shareholders' funds			10,287		51,047

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 Director acknowledges 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 Director on 28 November 2025, and are signed on its behalf by:

David Scott
Director
Registered Company No. 09904769

Scott Energy Services Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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 from the rendering of services.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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.

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. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	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).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	4,862	120,049	1,892	126,803
Additions	-	-	334	334
At 31 March 25	4,862	120,049	2,226	127,137
Depreciation and impairment
At 01 April 24	4,143	46,313	1,282	51,738
Charge for year	180	18,433	267	18,880
At 31 March 25	4,323	64,746	1,549	70,618
Net book value
At 31 March 25	539	55,303	677	56,519
At 31 March 24	719	73,736	610	75,065

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	600	600
Total	600	600

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	16,067	15,016
Bank borrowings and overdrafts	7,000	7,000
Taxation and social security	29,935	46,500
Finance lease and HP contracts	4,818	11,522
Other creditors	-	3,588
Total	57,820	83,626


	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.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,250	12,250
Other creditors	36,257	41,029
Total	41,507	53,279

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	41,074		52,551

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	10,739	19,892
Total	10,739	19,892

9.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
David Scott	10,817	0	10,817	0
YE 31/03/2024 Short Term Loan
David Scott	0	3,510	0	3,510
YE 31/03/2025 Short Term Loan
	10,817	3,510	10,817	3,510


	The short term loan of £3,510 was repaid in April 2025 after the year end.