IRIS Accounts Production v25.4.0.155 07333551 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07333551 2024-08-31 07333551 2025-08-31 07333551 2024-09-01 2025-08-31 07333551 2023-08-31 07333551 2023-09-01 2024-08-31 07333551 2024-08-31 07333551 ns15:EnglandWales 2024-09-01 2025-08-31 07333551 ns14:PoundSterling 2024-09-01 2025-08-31 07333551 ns10:Director1 2024-09-01 2025-08-31 07333551 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07333551 ns10:SmallEntities 2024-09-01 2025-08-31 07333551 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07333551 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 07333551 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07333551 ns10:AbridgedAccounts 2024-09-01 2025-08-31 07333551 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 07333551 ns10:Director2 2024-09-01 2025-08-31 07333551 ns10:Director3 2024-09-01 2025-08-31 07333551 ns10:CompanySecretary1 2024-09-01 2025-08-31 07333551 ns10:RegisteredOffice 2024-09-01 2025-08-31 07333551 ns5:CurrentFinancialInstruments 2024-08-31 07333551 ns5:CurrentFinancialInstruments 2025-08-31 07333551 ns5:Non-currentFinancialInstruments 2024-08-31 07333551 ns5:Non-currentFinancialInstruments 2025-08-31 07333551 ns5:ShareCapital 2024-08-31 07333551 ns5:ShareCapital 2025-08-31 07333551 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 07333551 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 07333551 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-09-01 2025-08-31 07333551 ns5:PlantMachinery 2024-09-01 2025-08-31 07333551 ns5:MotorVehicles 2024-09-01 2025-08-31 07333551 ns5:Secured 2025-08-31 07333551 ns5:Secured 2024-08-31 07333551 ns10:OrdinaryShareClass1 2025-08-31

REGISTERED NUMBER: 07333551 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST AUGUST 2025 |

| FOR |

| SCOTTS OF NORTON LIMITED |

| SCOTTS OF NORTON LIMITED (REGISTERED NUMBER: 07333551) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SCOTTS OF NORTON LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST AUGUST 2025

| DIRECTORS: | Mr K Scott

| Mrs S A Scott

| Miss S Brain

| SECRETARY: | Mrs S A Scott

| REGISTERED OFFICE: | Norton Farm

| Farlow

| Kidderminster

| Worcestershire

| DY14 8TF

| REGISTERED NUMBER: | 07333551 (England and Wales)

| ACCOUNTANTS: | Stanton Ralph & Co Limited

| Chartered Accountants

| The Old Police Station

| Whitburn Street

| Bridgnorth

| Shropshire

| WV16 4QP

| SCOTTS OF NORTON LIMITED (REGISTERED NUMBER: 07333551) |

ABRIDGED BALANCE SHEET

31ST AUGUST 2025

31.8.24 |  | 31.8.25 |

£ | £ |  | Notes | £ | £ |

| FIXED ASSETS

887,943 |  |  | Tangible assets | 4 | 1,033,504 |  |

3,640 |  |  | Investments | 5 | 3,640 |  |

891,583 |  | 1,037,144 |  |

| CURRENT ASSETS

625,301 |  |  | Stocks | 786,661 |  |

108,223 |  |  | Debtors | 145,033 |  |

115,515 |  |  | Cash at bank | - |  |

849,039 |  | 931,694 |  |

| CREDITORS

671,101 |  |  | Amounts falling due within one year | 676,271 |  |

177,938 |  |  | NET CURRENT ASSETS | 255,423 |  |

1,069,521 |  |  | TOTAL ASSETS LESS CURRENT LIABILITIES | 1,292,567 |  |

| CREDITORS

(259,377 | ) |  | Amounts falling due after more than one year | 6 | (258,704 | ) |

(92,084 | ) |  | PROVISIONS FOR LIABILITIES | (158,919 | ) |

718,060 |  |  | NET ASSETS | 874,944 |  |

| CAPITAL AND RESERVES

100 |  |  | Called up share capital | 8 | 100 |  |

717,960 |  |  | Retained earnings | 874,844 |  |

718,060 |  |  | SHAREHOLDERS' FUNDS | 874,944 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| SCOTTS OF NORTON LIMITED (REGISTERED NUMBER: 07333551) |

ABRIDGED BALANCE SHEET - continued

31ST AUGUST 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th February 2026 and were signed on its behalf by:

Mr K Scott - Director

| SCOTTS OF NORTON LIMITED (REGISTERED NUMBER: 07333551) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

1. | STATUTORY INFORMATION

| Scotts of Norton Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Leasehold Improvements | - | 4% on cost

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| SCOTTS OF NORTON LIMITED (REGISTERED NUMBER: 07333551) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Investments

| Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Any impairments are adjusted through the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st September 2024 | 1,571,082 |  |

| Additions | 262,232 |  |

| Disposals | (106,487 | ) |

| At 31st August 2025 | 1,726,827 |  |

| DEPRECIATION

| At 1st September 2024 | 683,139 |  |

| Charge for year | 79,589 |  |

| Eliminated on disposal | (69,405 | ) |

| At 31st August 2025 | 693,323 |  |

| NET BOOK VALUE

| At 31st August 2025 | 1,033,504 |  |

| At 31st August 2024 | 887,943 |  |

| SCOTTS OF NORTON LIMITED (REGISTERED NUMBER: 07333551) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1st September 2024 | 249,000 |  |

| Additions | 95,000 |  |

| Transfer to ownership | (112,000 | ) |

| At 31st August 2025 | 232,000 |  |

| DEPRECIATION

| At 1st September 2024 | 71,216 |  |

| Charge for year | 25,672 |  |

| Transfer to ownership | (54,656 | ) |

| At 31st August 2025 | 42,232 |  |

| NET BOOK VALUE

| At 31st August 2025 | 189,768 |  |

| At 31st August 2024 | 177,784 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1st September 2024

| and 31st August 2025 | 3,640 |  |

| NET BOOK VALUE

| At 31st August 2025 | 3,640 |  |

| At 31st August 2024 | 3,640 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.8.25 |  | 31.8.24

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | 196,314 |  | 211,405 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank overdraft | 49,483 |  | - |  |

| Bank loans | 232,314 |  | 238,655 |  |

281,797 |  | 238,655 |  |

| The borrowings are secured by debentures in favour of Lloyds Bank Plc.

| SCOTTS OF NORTON LIMITED (REGISTERED NUMBER: 07333551) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |