Silverfin false false 30/09/2025 01/01/2025 30/09/2025 A E C Haimes 19/12/2019 E B A Haimes 19/12/2019 19 December 2025 The principal activity of the Company during the financial year was the provision of management services and the making of business loans. The company ceased its trade on 30 September 2025. 12371070 2025-09-30 12371070 bus:Director1 2025-09-30 12371070 bus:Director2 2025-09-30 12371070 core:CurrentFinancialInstruments 2025-09-30 12371070 core:CurrentFinancialInstruments 2024-12-31 12371070 core:Non-currentFinancialInstruments 2025-09-30 12371070 core:Non-currentFinancialInstruments 2024-12-31 12371070 2024-12-31 12371070 core:ShareCapital 2025-09-30 12371070 core:ShareCapital 2024-12-31 12371070 core:RetainedEarningsAccumulatedLosses 2025-09-30 12371070 core:RetainedEarningsAccumulatedLosses 2024-12-31 12371070 2025-01-01 2025-09-30 12371070 bus:FilletedAccounts 2025-01-01 2025-09-30 12371070 bus:SmallEntities 2025-01-01 2025-09-30 12371070 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-09-30 12371070 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-09-30 12371070 bus:Director1 2025-01-01 2025-09-30 12371070 bus:Director2 2025-01-01 2025-09-30 12371070 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 12371070 (England and Wales)

# SCOTSGROVE ASSET MANAGEMENT LIMITED

### Unaudited Financial Statements
For the financial period from 01 January 2025 to 30 September 2025
Pages for filing with the registrar

SCOTSGROVE ASSET MANAGEMENT LIMITED

## Unaudited Financial Statements

For the financial period from 01 January 2025 to 30 September 2025

Contents

SCOTSGROVE ASSET MANAGEMENT LIMITED

## BALANCE SHEET

As at 30 September 2025
SCOTSGROVE ASSET MANAGEMENT LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025 |  | 31.12.2024
|  | £ |  | £
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 3 | 136,564 |  | 0
- due after more than one year | 3 | 0 |  | 146,517
Cash at bank and in hand |  | 100 |  | 100
|  | 136,664 |  | 146,617
Creditors: amounts falling due within one year | 4 | ( 136,564) |  | ( 132,192)
Net current assets |  | 100 |  | 14,425
Total assets less current liabilities |  | 100 |  | 14,425
Net assets |  | 100 |  | 14,425
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 0 |  | 14,325
Total shareholder's funds |  | 100 |  | 14,425

For the financial period ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Scotsgrove Asset Management Limited (registered number: 12371070) were approved and authorised for issue by the Board of Directors on 19 December 2025. They were signed on its behalf by:

A E C Haimes Director |

SCOTSGROVE ASSET MANAGEMENT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2025 to 30 September 2025
SCOTSGROVE ASSET MANAGEMENT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2025 to 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Scotsgrove Asset Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Office 5 Riverside Place, Taunton, TA1 1JH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

On 30 Septmber 2025, the company ceased trading. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

##### Reporting period length

These accounts are prepared for a 9 month period ended 30 September 2025.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for fees earned in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Loans to other entities

The company makes loans to other entities. These are included within other debtors due within one year at amortised cost plus any unpaid interest due on these loans.

#### 2. Employees

| Period from 01.01.2025 to 30.09.2025 |  | Year ended 31.12.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 2 |  | 2

#### 3. Debtors

| 30.09.2025 |  | 31.12.2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Other debtors | 136,564 |  | 0
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 0 |  | 146,517

#### 4. Creditors: amounts falling due within one year

| 30.09.2025 |  | 31.12.2024
| £ |  | £
Taxation and social security | 136,564 |  | 129,691
Other creditors | 0 |  | 2,501
| 136,564 |  | 132,192

#### 5. Related party transactions

Transactions with entities in which the entity itself has a participating interest

The company has taken the exemption in Section 33.1A of FRS102 not to disclose transactions entered into between its fellow group members during the financial year.

#### 6. Ultimate controlling party

Parent Company:

Scotsgrove Holdings Limited
Office 5 Riverside Place Taunton Somerset United Kingdom TA1 1JH