REGISTERED NUMBER: 10270630 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Scotts Of Alnmouth Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A T Scott

Mrs A Reeves-Scott

REGISTERED OFFICE:

8 Lovaine Terrace

Lovaine Terrace Alnmouth

Alnwick

Northumberland

NE66 2RQ

REGISTERED NUMBER:

10270630 (England and Wales)

ACCOUNTANTS:

Douglas Shaw Limited

7 Brenkley Way

Blezard Business Park

Seaton Burn

Tyne and Wear

NE13 6DS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

52,112

71,646

52,112

71,646

CURRENT ASSETS

Stocks

45,786

46,102

Debtors

6

12,136

171,921

Cash at bank

308,549

121,424

366,471

339,447

CREDITORS

Amounts falling due within one year

7

25,286

22,079

NET CURRENT ASSETS

341,185

317,368

TOTAL ASSETS LESS CURRENT LIABILITIES

393,297

389,014

PROVISIONS FOR LIABILITIES

11,795

11,675

NET ASSETS

381,502

377,339

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

381,499

377,336

381,502

377,339

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

Mr A T Scott - Director

1.	STATUTORY INFORMATION

Scotts Of Alnmouth Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five 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.

Short leasehold

-

10 years

Improvements to property

-

10 years

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

40,000

AMORTISATION

At 1 November 2024

and 31 October 2025

40,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

and

leasehold

property

fittings

£

£

£

COST

At 1 November 2024

21,141

21,141

79,239

Additions

-

-

421

At 31 October 2025

21,141

21,141

79,660

DEPRECIATION

At 1 November 2024

16,560

16,560

51,850

Charge for year

2,114

2,114

6,953

At 31 October 2025

18,674

18,674

58,803

NET BOOK VALUE

At 31 October 2025

2,467

2,467

20,857

At 31 October 2024

4,581

4,581

27,389

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

53,495

12,021

187,037

Additions

-

-

421

At 31 October 2025

53,495

12,021

187,458

DEPRECIATION

At 1 November 2024

21,733

8,688

115,391

Charge for year

7,941

833

19,955

At 31 October 2025

29,674

9,521

135,346

NET BOOK VALUE

At 31 October 2025

23,821

2,500

52,112

At 31 October 2024

31,762

3,333

71,646

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Directors' loan accounts

12,136

158,350

Tax

-

13,571

12,136

171,921

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

5,284

10,205

Tax

8,500

-

VAT

9,626

10,150

Other creditors

196

124

Accruals and deferred income

1,680

1,600

25,286

22,079

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Mr A T Scott and Mrs A Reeves-Scott

Balance outstanding at start of year

158,350

(16,895

)

Amounts advanced

49,448

201,623

Amounts repaid

(195,662

)

(26,378

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,136

158,350