REGISTERED NUMBER: 02423452 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

Scottcam Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D McNeil

Miss F A McNeil

REGISTERED OFFICE:

Trios House

Reform Road

Maidenhead

Berkshire

SL6 8BY

BUSINESS ADDRESS:

Hawksworth Industrial Estate

Swindon

Wiltshire

SN2 1DZ

REGISTERED NUMBER:

02423452 (England and Wales)

ACCOUNTANTS:

Hannaways

Trios House

Reform Road

Maidenhead

Berkshire

SL6 8BY

FIXED ASSETS

Tangible assets

4

1,312,091

1,323,373

Investments

5

49,999

49,999

1,362,090

1,373,372

CURRENT ASSETS

Debtors

6

31,817

6,700

Cash at bank

119,973

83,885

151,790

90,585

CREDITORS

Amounts falling due within one year

7

342,140

225,614

NET CURRENT LIABILITIES

(190,350

)

(135,029

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,171,740

1,238,343

CAPITAL AND RESERVES

Called up share capital

8

49,999

49,999

Retained earnings

9

1,121,741

1,188,344

SHAREHOLDERS' FUNDS

1,171,740

1,238,343

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th May 2026 and were signed on its behalf by:

D McNeil - Director

1.	STATUTORY INFORMATION

Scottcam Holdings 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.

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.

Freehold property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Fixed asset investments

Investments in subsidiary companies are stated at deemed cost, which is the carrying amount at the date of transition as determined under previous UK GAAP.

Short term debtors and creditors

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

1,477,476

7,636

1,485,112

DEPRECIATION

At 1st January 2025

159,830

1,909

161,739

Charge for year

9,850

1,432

11,282

At 31st December 2025

169,680

3,341

173,021

NET BOOK VALUE

At 31st December 2025

1,307,796

4,295

1,312,091

At 31st December 2024

1,317,646

5,727

1,323,373

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2025

and 31st December 2025

49,999

NET BOOK VALUE

At 31st December 2025

49,999

At 31st December 2024

49,999

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

31,817

6,700

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

135

136

Amounts owed to group undertakings

274,775

187,192

Corporation tax

23,653

7,272

Social security and other taxes

1,050

1,050

Other creditors

42,527

29,964

342,140

225,614

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

49,999

Ordinary

£1

49,999

49,999

9.

RESERVES

Retained

earnings

£

At 1st January 2025

1,188,344

Profit for the year

61,397

Dividends

(128,000

)

At 31st December 2025

1,121,741

10.	RELATED PARTY DISCLOSURES

Included in turnover in the profit and loss account is £40,000 (2024 £40,000) invoiced to Powell McNeil Machinery Company Limited, a wholly owned subsidiary company. The amount due to the subsidiary company at the year end is disclosed in note 9 of the financial statements.

11.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous period by the director Mr D McNeil, by virtue of his controlling interest in the ordinary share capital of the company.