Scotts International Limited

Scotts International Limited
Contents Page
For the year ended 30 September 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 05901834 Scotts International Limited
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	846	2,553
		846	2,553
Current assets
Stocks		732,627	730,332
Debtors		(613)	33,115
Cash at bank and in hand		1,083,915	174,926
		1,815,929	938,373
Creditors: amount falling due within one year		(1,454,839)	(562,069)
Net current assets		361,090	376,304

Total assets less current liabilities		361,936	378,857
Creditors: amount falling due after more than one year		(201,221)	(216,290)
Net assets		160,715	162,567

Capital and reserves
Called up share capital	4	1,002	1,002
Profit and loss account		159,713	161,565
Shareholders' funds		160,715	162,567

For the year ended 30 September 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 06 January 2026 and were signed on its behalf by:

-------------------------------
Joshua Scott
Director

1

Scotts International Limited
Notes to the Abridged Financial Statements
For the year ended 30 September 2025

General Information

Scotts International Limited is a private company, limited by shares, registered in England and Wales, registration number 05901834, registration address 13 St Marys Street, Stamford, PE9 2DE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	33% Straight Line
Plant and Machinery	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 October 2024	47,881	15,847	63,728
Additions	-	-	-
Disposals	(47,881)	-	(47,881)
At 30 September 2025	-	15,847	15,847
Depreciation
At 01 October 2024	47,881	13,294	61,175
Charge for year	(47,881)	1,707	(46,174)
On disposals	-	-	-
At 30 September 2025	-	15,001	15,001
Net book values
Closing balance as at 30 September 2025	-	846	846
Opening balance as at 01 October 2024	-	2,553	2,553

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1,002 Class shares of £1.00 each	1,002		1,002
	1,002		1,002

2

Registered Number: 05901834
England and Wales
Abridged Accounts

for the year ended 30 September 2025
for
SCOTTS INTERNATIONAL LIMITED