SCOTT WROE HEARING LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09373881

SCOTT WROE HEARING LIMITED

Filleted Unaudited Financial Statements

30 November 2025

SCOTT WROE HEARING LIMITED

Financial Statements

Year ended 30th November 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

SCOTT WROE HEARING LIMITED

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6	183,937	174,083
Investments	7	–	725,000
		---------	---------
		183,937	899,083

Current assets

Stocks		19,335	21,324
Debtors	8	4,845	11,179
Investments	9	701,026	–
Cash at bank and in hand		866,604	651,366
		------------	---------
		1,591,810	683,869

Creditors: amounts falling due within one year	10	183,048		187,521
		------------		---------
Net current assets			1,408,762		496,348
			------------		------------
Total assets less current liabilities			1,592,699		1,395,431

Provisions	45,984	43,521
	------------	------------
Net assets	1,546,715	1,351,910
	------------	------------

Capital and reserves

Called up share capital	2	2
Profit and loss account	1,546,713	1,351,908
	------------	------------
Shareholders funds	1,546,715	1,351,910
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30th November 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

SCOTT WROE HEARING LIMITED

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

Mr S. Wroe	Mrs L. Wroe
Director	Director

Company registration number: 09373881

SCOTT WROE HEARING LIMITED

Notes to the Financial Statements

Year ended 30th November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Alex House, 260/268 Chapel Street, Salford, Manchester, M3 5JZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Short leasehold property	-	10% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	15% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 10 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1st December 2024 and 30th November 2025	80,000
	--------
Amortisation
At 1st December 2024 and 30th November 2025	80,000
	--------
Carrying amount
At 30th November 2025	–
	--------
At 30th November 2024	–
	--------

6. Tangible assets

	Short leasehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1st December 2024	67,603	238,540	57,035	77,676	440,854
Additions	–	–	42,665	14,327	56,992
Disposals	–	–	( 57,035)	–	( 57,035)
	--------	---------	--------	--------	---------
At 30th November 2025	67,603	238,540	42,665	92,003	440,811
	--------	---------	--------	--------	---------
Depreciation
At 1st December 2024	18,320	168,242	32,973	47,236	266,771
Charge for the year	4,928	10,544	889	6,715	23,076
Disposals	–	–	( 32,973)	–	( 32,973)
	--------	---------	--------	--------	---------
At 30th November 2025	23,248	178,786	889	53,951	256,874
	--------	---------	--------	--------	---------
Carrying amount
At 30th November 2025	44,355	59,754	41,776	38,052	183,937
	--------	---------	--------	--------	---------
At 30th November 2024	49,283	70,298	24,062	30,440	174,083
	--------	---------	--------	--------	---------

7. Investments

	Other investments other than loans
	£
Cost
At 1st December 2024	725,000
Additions	100,000
Disposals	( 852,407)
Revaluations	27,407
	---------
At 30th November 2025	–
	---------
Impairment
At 1st December 2024 and 30th November 2025	–
	---------

Carrying amount
At 30th November 2025	–
	---------
At 30th November 2024	725,000
	---------

8. Debtors

	2025	2024
	£	£
Other debtors	4,845	11,179
	-------	--------

9. Investments

	2025	2024
	£	£
Other investments	701,026	–
	---------	----

10. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	5,425	37,884
Social security and other taxes	169,531	143,468
Other creditors	8,092	6,169
	---------	---------
	183,048	187,521
	---------	---------