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Company Registration No. 04402530 (England and Wales)
Scott Brothers Heating Limited Unaudited accounts for the year ended 31 March 2025
Scott Brothers Heating Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Scott Brothers Heating Limited Company Information for the year ended 31 March 2025
Directors
Kai Scott Aaron Scott
Company Number
04402530 (England and Wales)
Registered Office
THE SCHOOL HOUSE SOUTH TERRACE ESH WINNING DURHAM DH7 9PS
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Scott Brothers Heating Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,803 
14,389 
Current assets
Inventories
4,000 
4,000 
Debtors
5
98,438 
116,871 
Cash at bank and in hand
123,135 
109,650 
225,573 
230,521 
Creditors: amounts falling due within one year
6
(81,207)
(80,858)
Net current assets
144,366 
149,663 
Net assets
153,169 
164,052 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
152,969 
163,852 
Shareholders' funds
153,169 
164,052 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 December 2025 and were signed on its behalf by
Kai Scott Director Company Registration No. 04402530
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Scott Brothers Heating Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Scott Brothers Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 04402530. The registered office is THE SCHOOL HOUSE, SOUTH TERRACE, ESH WINNING, DURHAM, DH7 9PS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 Years
Motor vehicles
5 Years
Fixtures & fittings
5 Years
Computer equipment
3 Years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Scott Brothers Heating Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
11,073 
80,016 
7,551 
1,047 
99,687 
At 31 March 2025
11,073 
80,016 
7,551 
1,047 
99,687 
Depreciation
At 1 April 2024
9,893 
66,807 
7,551 
1,047 
85,298 
Charge for the year
1,180 
4,406 
- 
- 
5,586 
At 31 March 2025
11,073 
71,213 
7,551 
1,047 
90,884 
Net book value
At 31 March 2025
- 
8,803 
- 
- 
8,803 
At 31 March 2024
1,180 
13,209 
- 
- 
14,389 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
98,438 
116,871 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,514 
9,653 
Trade creditors
35,640 
35,687 
Taxes and social security
37,111 
30,928 
Other creditors
2,822 
2,670 
Accruals
3,120 
1,920 
81,207 
80,858 
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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