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REGISTERED NUMBER: SC663905 (Scotland)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

STUCKINTHEMUD LIMITED
STUCKINTHEMUD LIMITED (REGISTERED NUMBER: SC663905)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


STUCKINTHEMUD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2025







DIRECTOR: Mr M Wilson





REGISTERED OFFICE: The Old Church
Jemimaville
Dingwall
IV7 8LU





REGISTERED NUMBER: SC663905 (Scotland)





ACCOUNTANTS: Aspen Waite Limited
Chartered Accountants
Rubis House
15 Friarn Street
Bridgwater
Somerset
TA6 3LH
Page 1
STUCKINTHEMUD LIMITED (REGISTERED NUMBER: SC663905)

BALANCE SHEET
30TH SEPTEMBER 2025

30/9/25 30/9/24
Notes £    £   
FIXED ASSETS
Intangible assets 4 224,667 245,467
Tangible assets 5 662,532 553,461
887,199 798,928

CURRENT ASSETS
Debtors 6 90,100 -
Cash at bank 122,319 213,542
212,419 213,542
CREDITORS
Amounts falling due within one year 7 (262,314 ) (291,692 )
NET CURRENT LIABILITIES (49,895 ) (78,150 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
837,304
720,778

CREDITORS
Amounts falling due after more than one year 8 (324,544 ) (319,866 )

PROVISIONS FOR LIABILITIES (56,554 ) -
NET ASSETS 456,206 400,912

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 456,205 400,911
456,206 400,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 notes form part of these financial statements

Page 2 continued...
STUCKINTHEMUD LIMITED (REGISTERED NUMBER: SC663905)

BALANCE SHEET - continued
30TH SEPTEMBER 2025


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 and authorised for issue by the director and authorised for issue on 28th April 2026 and were signed by:





Mr M Wilson - Director


The notes form part of these financial statements

Page 3
STUCKINTHEMUD LIMITED (REGISTERED NUMBER: SC663905)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. STATUTORY INFORMATION

Stuckinthemud 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.

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.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of fifteen 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.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

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.


Page 4 continued...
STUCKINTHEMUD LIMITED (REGISTERED NUMBER: SC663905)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued
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.

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 5 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2024
and 30th September 2025 320,000
AMORTISATION
At 1st October 2024 74,533
Charge for year 20,800
At 30th September 2025 95,333
NET BOOK VALUE
At 30th September 2025 224,667
At 30th September 2024 245,467

Page 5 continued...
STUCKINTHEMUD LIMITED (REGISTERED NUMBER: SC663905)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

5. TANGIBLE FIXED ASSETS
Freehold Plant and
property Land machinery
£    £    £   
COST
At 1st October 2024 447,980 - 31,822
Additions 2,500 88,928 899
At 30th September 2025 450,480 88,928 32,721
DEPRECIATION
At 1st October 2024 - - 6,930
Charge for year - - 5,158
At 30th September 2025 - - 12,088
NET BOOK VALUE
At 30th September 2025 450,480 88,928 20,633
At 30th September 2024 447,980 - 24,892

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1st October 2024 73,833 58,903 883 613,421
Additions 47,516 - - 139,843
At 30th September 2025 121,349 58,903 883 753,264
DEPRECIATION
At 1st October 2024 37,101 15,405 524 59,960
Charge for year 16,842 8,700 72 30,772
At 30th September 2025 53,943 24,105 596 90,732
NET BOOK VALUE
At 30th September 2025 67,406 34,798 287 662,532
At 30th September 2024 36,732 43,498 359 553,461

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/25 30/9/24
£    £   
Other debtors 90,100 -

Page 6 continued...
STUCKINTHEMUD LIMITED (REGISTERED NUMBER: SC663905)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/25 30/9/24
£    £   
Bank loans and overdrafts 2,898 17,069
Hire purchase contracts 43,215 -
Trade creditors 5,046 259
Corporation tax 14,808 45,189
Social security and other taxes 1,734 79,358
VAT 14,124 33,707
Other creditors 53,749 25,749
Directors' current accounts 49,626 24,611
Accruals and deferred income 77,114 65,750
262,314 291,692

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/9/25 30/9/24
£    £   
Bank loans more 5 yr by instal 324,544 319,866

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 324,544 319,866

Page 7