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Company registration number: 11399909
Scotch Corner Commercials Limited
Unaudited filleted financial statements
30 June 2025
Scotch Corner Commercials Limited
Contents
Balance sheet
Notes to the financial statements
Scotch Corner Commercials Limited
Balance sheet
30 June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  |  | - |  |  |  | - |  |
Tangible assets |  | 5 | 74,370 |  |  |  | 92,962 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 74,370 |  |  |  | 92,962
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 44,750 |  |  |  | 44,750 |  |
Debtors |  | 6 | 1,440 |  |  |  | 100,960 |  |
Cash at bank and in hand |  |  | 126,375 |  |  |  | 117,470 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 172,565 |  |  |  | 263,180 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 102,272) |  |  |  | ( 110,857) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 70,293 |  |  |  | 152,323
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 144,663 |  |  |  | 245,285
Provisions for liabilities |  | 8 |  |  | ( 709) |  |  |  | ( 4,215)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 143,954 |  |  |  | 241,070
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 10 |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 143,854 |  |  |  | 240,970
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 143,954 |  |  |  | 241,070
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 31 October 2025 , and are signed on behalf of the board by:
M A Long
Director
Company registration number: 11399909
Scotch Corner Commercials Limited
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Great North Road, Brompton on Swale, Richmond, DL10 7JL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 20 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

|  | Motor vehicles | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 July 2024 and 30 June 2025 | 113,510 | 113,510 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 July 2024 | 20,548 | 20,548 |  |  |  |  |
| Charge for the year | 18,592 | 18,592 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2025 | 39,140 | 39,140 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 June 2025 | 74,370 | 74,370 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2024 | 92,962 | 92,962 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 1,440 | 960
| Other debtors |  | - | 100,000
|  |  | _______ | _______
|  |  | 1,440 | 100,960
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 17,280 | 28,200
| Corporation tax |  | 9,670 | 5,360
| Social security and other taxes |  | 687 | 2,828
| Other creditors |  | 74,635 | 74,469
|  |  | _______ | _______
|  |  | 102,272 | 110,857
|  |  | _______ | _______

8. Provisions

|  | Deferred tax (note 9) | Total |  |  |
|  | £ | £ |  |  |
| At 1 July 2024 | 4,215 | 4,215 |  |  |
| Charges against provisions | ( 3,506) | ( 3,506) |  |  |
|  | _______ | _______ |  |  |
| At 30 June 2025 | 709 | 709 |  |  |
|  | _______ | _______ |  |  |

9. Deferred tax
The deferred tax included in the Balance sheet is as follows:

|  |  | 2025 | 2024
|  |  | £ | £
| Included in provisions (note 8) |  | 709 | 4,215
|  |  | _______ | _______

The deferred tax account consists of the tax effect of timing differences in respect of:

|  |  | 2025 | 2024
|  |  | £ | £
| Accelerated capital allowances |  | 709 | 4,215
|  |  | _______ | _______

10. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 100 |  | 100 |  | 100 |  | 100
|  |  | _______ |  | _______ |  | _______ |  | _______

11. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| M A Long | ( 67,500) | - | - | ( 67,500) |  |
| C D Long | 100,000 | - | ( 100,000) | - |  |
|  | _______ | _______ | _______ | _______ |  |
|  | 32,500 | - | ( 100,000) | ( 67,500) |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| M A Long | - | ( 67,500) | - | ( 67,500) |  |
| C D Long | - | 150,000 | ( 50,000) | 100,000 |  |
|  | _______ | _______ | _______ | _______ |  |
|  | - | 82,500 | ( 50,000) | 32,500 |  |
|  | _______ | _______ | _______ | _______ |  |