REGISTERED NUMBER: SC378054 (Scotland)

Unaudited Financial Statements

for the Year Ended

31 August 2025

for

SLEEPY VALLEY (SCOTLAND) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Cox

REGISTERED OFFICE:

378 Brandon Street

Motherwell

ML1 1XA

REGISTERED NUMBER:

SC378054 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

22,825

25,790

22,825

25,790

CURRENT ASSETS

Stocks

6

51,935

46,824

Debtors

7

500,800

500,658

Cash at bank and in hand

107,909

176,183

660,644

723,665

CREDITORS

Amounts falling due within one year

8

(183,211

)

(218,390

)

NET CURRENT ASSETS

477,433

505,275

TOTAL ASSETS LESS CURRENT LIABILITIES

500,258

531,065

CREDITORS

Amounts falling due after more than one year

9

-

(91,779

)

NET ASSETS

500,258

439,286

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

500,158

439,186

SHAREHOLDERS' FUNDS

500,258

439,286

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

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

The director acknowledges his 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.

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

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

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

A Cox - Director

1.	STATUTORY INFORMATION

Sleepy Valley (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

and 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

13,194

1,603

2,752

Additions

-

-

-

At 31 August 2025

13,194

1,603

2,752

DEPRECIATION

At 1 September 2024

-

1,573

2,691

Charge for year

-

7

15

At 31 August 2025

-

1,580

2,706

NET BOOK VALUE

At 31 August 2025

13,194

23

46

At 31 August 2024

13,194

30

61

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

35,836

4,253

57,638

Additions

-

232

232

At 31 August 2025

35,836

4,485

57,870

DEPRECIATION

At 1 September 2024

24,497

3,087

31,848

Charge for year

2,835

340

3,197

At 31 August 2025

27,332

3,427

35,045

NET BOOK VALUE

At 31 August 2025

8,504

1,058

22,825

At 31 August 2024

11,339

1,166

25,790

6.

STOCKS

2025

2024

£

£

Stocks

51,935

46,824

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,141

41,557

Inter-Company Debtors

453,381

452,685

Directors' current accounts

1,000

-

Prepayments and accrued income

3,278

6,416

500,800

500,658

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,500

34,210

Other loans

12,064

-

Trade creditors

48,480

51,124

Tax

20,606

24,168

Social security and other taxes

1,670

1,626

VAT

30,025

32,125

Accruals and deferred income

2,920

16,646

Income in advance

57,946

58,491

183,211

218,390

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

34,210

Bank loans - 2-5 years

-

57,569

-

91,779

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A Cox.

The ultimate controlling party is Anthony Cox through his majority shareholding in ToCo Limited.