REGISTERED NUMBER: 14228819 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

Scoble & Son Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Director:

M Scoble

Registered office:

Nigel Webster & Co

129 North Hill

Plymouth

Devon

PL4 8JY

Business address:

12 Furse Park

Plymouth

Devon

PL5 1BW

Registered number:

14228819 (England and Wales)

Accountants:

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

Fixed assets

Tangible assets

4

18,866

21,188

Current assets

Stocks

5

7,192

11,150

Debtors

6

17,352

10,465

Cash at bank

4,235

994

28,779

22,609

Creditors

Amounts falling due within one year

7

51,562

60,476

Net current liabilities

(22,783

)

(37,867

)

Total assets less current liabilities

(3,917

)

(16,679

)

Creditors

Amounts falling due after more than one year

8

-

1,548

Net liabilities

(3,917

)

(18,227

)

Capital and reserves

Called up share capital

9

100

100

Retained earnings

(4,017

)

(18,327

)

Shareholders' funds

(3,917

)

(18,227

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 June 2026 and were signed by:

M Scoble - Director

1.	STATUTORY INFORMATION

Scoble & Son Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office and business 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 represents the value of work invoiced, net of value added tax, as adjusted for work in progress.

Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

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

Vans and equipment 25% Straight line

Stocks

Stocks are work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Short term work in progress is valued at the lower of cost and anticipated profit based upon the stage of completion of the work as at the balance sheet date and expected net realisable value. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loan and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Going Concern

These financial statements have been prepared on a going concern basis. The company is dependent on the support of the director who, was owed £39,801 at the balance sheet date. The director has confirmed that funds will continue to be made available into the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Vans and

Equipment

£

Cost

At 1 April 2025

and 31 March 2026

28,300

Depreciation

At 1 April 2025

7,112

Charge for year

2,322

At 31 March 2026

9,434

Net book value

At 31 March 2026

18,866

At 31 March 2025

21,188

5.

STOCKS

2026

2025

£

£

Stocks

3,000

-

Work-in-progress

4,192

11,150

7,192

11,150

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,096

1,070

Other debtors

13,256

9,395

17,352

10,465

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,852

3,819

Trade creditors

2,440

2,957

Taxation and social security

4,106

1,018

Other creditors

43,164

52,682

51,562

60,476

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

1,548

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£1

100

100

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the director, Mr M Scoble was owed £39,801 from the company.

The amount was interest free, unsecured and carried no fixed term of repayment.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is M Scoble.