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# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Company Registration Number:
SC699703 (Scotland)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 01 June 2024

## End date: 31 May 2025

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Company Information - 3 |
Report of the Directors - 4 |
Profit and Loss Account - 5 |
Balance sheet - 6 |
Additional notes - 8 |
Balance sheet notes - 12 |

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Company Information

for the Period Ended 31 May 2025

Director: |  | Stephen P McCluskey
Registered office: |  | Earnock Cottage Woodfoot Road Hamilton GB-SCT ML3 8LW
Company Registration Number: |  | SC699703 (Scotland)

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Directors' Report Period Ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Principal Activities

The company's principle activity during this period was the racing and breeding of thoroughbred race horses

Additional information

During the full financial year, we continued to improve, add to, and develop our racing and breeding stock significantly.

Directors

The directors shown below have held office during the whole of the period from 01 June 2024 to 31 May 2025
Stephen P McCluskey

This report was approved by the board of directors on 21 January 2026
And Signed On Behalf Of The Board By:

Name: Stephen P McCluskey
Status: Director

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Profit and Loss Account

for the Period Ended 31 May 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Turnover |  | 2,539,202 | 982,844
Cost of sales |  | ( 2,413,895 ) | ( 1,094,903 )
Gross Profit or (Loss) |  | 125,307 | ( 112,059 )
Income from coronavirus (COVID-19) business support grants |  | 0 | 0
Distribution Costs |  | ( 64,864 ) | ( 9,480 )
Administrative Expenses |  | ( 129,912 ) | ( 7,413 )
Other operating income |  | 102,696 | 54,180
Operating Profit or (Loss) |  | 33,227 | ( 74,772 )
Interest Receivable and Similar Income |  | - | 1
Interest Payable and Similar Charges |  | ( 7,448 ) | ( 1,862 )
Profit or (Loss) Before Tax |  | 25,779 | ( 76,633 )
Profit or (Loss) for Period |  | 25,779 | ( 76,633 )

The notes form part of these financial statements

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Balance sheet

As at 31 May 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Intangible assets: | 5 | 124,160 |
Tangible assets: | 6 | 1,865,240 | 887,227
Total fixed assets: |  | 1,989,400 | 887,227
Current assets
Stocks: |  | 46,275 | 24,156
Debtors: | 7 | 122,168 | 64,782
Cash at bank and in hand: |  | 158,228 | 56,780
Total current assets: |  | 326,671 | 145,718
Creditors: amounts falling due within one year: | 8 | ( 78,362 ) | ( 44,668 )
Net current assets (liabilities): |  | 248,309 | 101,050
Total assets less current liabilities: |  | 2,237,709 | 988,277
Total net assets (liabilities): |  | 2,237,709 | 988,277

The notes form part of these financial statements

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Balance sheet continued

As at 31 May 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 2,237,609 | 988,177
Shareholders funds: |  | 2,237,709 | 988,277

For the year ending 31 May 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 21 January 2026
And Signed On Behalf Of The Board By:

Name: Stephen P McCluskey
Status: Director

The notes form part of these financial statements

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

  Summerstorm had no need of direct employees during this financial period

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 3. Off balance sheet disclosure

  No

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Dividends

| 2025 £ | 2024 £
--- | --- | ---
Dividends paid | 0 | 0

No Dividends were paid to Shareholders during this financial period as agreed in order to facilitate continual growth.

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 5. Intangible assets

| Other | Total
--- | --- | ---
Cost | £ | £
At 01 June 2024 | 0 | 0
Additions | 124,160 | 124,160
Disposals | - | -
Revaluations | - | -
Transfers | - | -
At 31 May 2025 | 124,160 | 124,160
Amortisation |  |
Amortisation at 01 June 2024 | - | -
Charge for year | - | -
On disposals | - | -
Other adjustments | - | -
Amortisation at 31 May 2025 | - | -
Net book value |  |
Net book value at 31 May 2025 | 124,160 | 124,160
Net book value at 31 May 2024 | 0 | 0

Summerstorm currently have patent pending for new horse feeds with deals agreed as to the Technical Mix

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 6. Tangible assets

| Land & buildings | Total
--- | --- | ---
Cost | £ | £
At 01 June 2024 | 887,227 | 887,227
Additions | 853,381 | 853,381
Disposals | ( 96,780 ) | ( 96,780 )
Revaluations | 221,412 | 221,412
Transfers | - | -
At 31 May 2025 | 1,865,240 | 1,865,240
Depreciation |  |
At 01 June 2024 | - | -
Charge for year | - | -
On disposals | - | -
Other adjustments | - | -
At 31 May 2025 | - | -
Net book value |  |
At 31 May 2025 | 1,865,240 | 1,865,240
At 31 May 2024 | 887,227 | 887,227

During this financial year a significant amount of new bloodstock was added to our assets, with previous purchases rising in value, as well as new homebred foals born.

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 7. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Trade debtors | 122,168 | 64,782
Total | 122,168 | 64,782

# SUMMERSTORM BLOODSTOCK (SCOTLAND) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 8.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Other creditors | 78,362 | 44,668
Total | 78,362 | 44,668