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REGISTERED NUMBER: 01855231 (England and Wales)

Scotton Finance Limited

Audited Financial Statements

For The Year Ended 31st December 2025

| Scotton Finance Limited (Registered number: 01855231) |

Contents of the Financial Statements

For The Year Ended 31st December 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| Scotton Finance Limited |

Company Information

For The Year Ended 31st December 2025

| DIRECTORS: | D F Appleyard

| Mrs C Appleyard

| S D Appleyard

| SECRETARY: | Mrs C Appleyard

| REGISTERED OFFICE: | Stour Lodge

| Ship Hill

| Bradfield

| Nr. Manningtree

| Essex

| CO11 2UP

| REGISTERED NUMBER: | 01855231 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Paul Sparks F.C.A. F.C.C.A.

| AUDITORS: | Cheney & Co

| Statutory Auditor

| 310 Wellingborough Road

| Northampton

| NN1 4EP

| Scotton Finance Limited (Registered number: 01855231) |

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 127,951 |  | 165,495 |  |

CURRENT ASSETS

Debtors | 6 | 1,752,968 |  | 1,741,970 |  |

Cash at bank | 35,391 |  | 28,113 |  |

1,788,359 |  | 1,770,083 |  |

CREDITORS

Amounts falling due within one year | 7 | 356,362 |  | 390,140 |  |

NET CURRENT ASSETS | 1,431,997 |  | 1,379,943 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,559,948 |  | 1,545,438 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 1,558,948 |  | 1,544,438 |  |

SHAREHOLDERS' FUNDS | 1,559,948 |  | 1,545,438 |  |

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 Board of Directors and authorised for issue on 12th May 2026 and were signed on its behalf by:

D F Appleyard - Director

| Scotton Finance Limited (Registered number: 01855231) |

Notes to the Financial Statements

For The Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Scotton Finance 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 (£).

| The company's principal activity is the provision of credit.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

| Turnover represents the interest charged on loans provided.

| Investments in associates

| Investments in associate undertakings are recognised at cost less any provision for impairment.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Fixed asset investments

| Fixed asset investments are stated at cost unless in the opinion of the directors there has been a permanent diminution in value, in which case, an appropriate adjustment is made.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| Scotton Finance Limited (Registered number: 01855231) |

Notes to the Financial Statements - continued

For The Year Ended 31st December 2025

5. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 165,495 |  |

| PROVISIONS

| Impairments | 37,544 |  |

| At 31st December 2025 | 37,544 |  |

| NET BOOK VALUE

| At 31st December 2025 | 127,951 |  |

| At 31st December 2024 | 165,495 |  |

| During the year, the directors reviewed the carrying value of the company’s fixed asset investments in accordance with FRS 102 and concluded that an impairment was required. An impairment loss of £37,544 (2024: £Nil) has been recognised in the profit and loss account. The carrying value of the investments has been reduced accordingly.

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 82,075 |  | 3,704 |  |

| Other debtors | 346,606 |  | 39,367 |  |

428,681 |  | 43,071 |  |

| Amounts falling due after more than one year:

| Trade debtors | 1,324,287 |  | 1,698,899 |  |

| Aggregate amounts | 1,752,968 |  | 1,741,970 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to participating interests | 125,110 |  | 89,110 |  |

| Taxation and social security | 3,404 |  | 5,151 |  |

| Other creditors | 227,848 |  | 295,879 |  |

356,362 |  | 390,140 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| Scotton Finance Limited (Registered number: 01855231) |

Notes to the Financial Statements - continued

For The Year Ended 31st December 2025

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Paul Sparks F.C.A. F.C.C.A. (Senior Statutory Auditor)

| for and on behalf of Cheney & Co

10. | CONTINGENT LIABILITIES

| There were no contingent liabilities as at 31st December 2025 or 31st December 2024.

11. | CAPITAL COMMITMENTS

| There were no capital commitments as at 31st December 2025 or 31st December 2024.

12. | RELATED PARTY DISCLOSURES

| Previously loans were made to businesses in which the directors are partners or directors. At 31st December 2025 the amount owing from these businesses was £1,309,182, (2024: £1,385,233). Of these £1,309,182, (2024: £1,367,156 were charged interest at a market rate. The loans not attracting interest are repayable on demand.

| The amount owed to the company's associate undertaking at 31st December 2025 was £125,110 (2024 :£89,110).

| The amount owed to the directors and their families at 31st December 2025 was £209,468 (2024: £277,597).

13. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements and tax computations.