REGISTERED NUMBER: 06367183 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Scotsand Estates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Fry

REGISTERED OFFICE:

The Gatehouse

2 Devonhurst Place

Heathfield Terrace

Chiswick

London

W4 4JD

REGISTERED NUMBER:

06367183 (England and Wales)

ACCOUNTANTS:

bk plus

Chartered Certified Accountants

The Gatehouse

2 Devonhurst Place

Heathfield Terrace

Chiswick

London

W4 4JD

FIXED ASSETS

Tangible assets

4

19,427

20,570

CURRENT ASSETS

Debtors

5

24,034

62,439

Cash at bank

197

41

24,231

62,480

CREDITORS

Amounts falling due within one year

6

5,170

106,688

NET CURRENT ASSETS/(LIABILITIES)

19,061

(44,208

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,488

(23,638

)

CREDITORS

Amounts falling due after more than one year

7

56,721

-

NET LIABILITIES

(18,233

)

(23,638

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(18,333

)

(23,738

)

(18,233

)

(23,638

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

J Fry - Director

1.	STATUTORY INFORMATION

Scotsand Estates 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

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.

Financial instruments

The company only enters into basic financial transactions that result in the recognition of financial assets and liabilities like cash and bank balances, trade and other debtors and creditors, loans from banks and other third parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 November 2024

and 31 October 2025

39,998

DEPRECIATION

At 1 November 2024

19,428

Charge for year

1,143

At 31 October 2025

20,571

NET BOOK VALUE

At 31 October 2025

19,427

At 31 October 2024

20,570

5.

DEBTORS

31.10.25

31.10.24

£

£

Amounts falling due within one year:

Amounts owed by associates

-

38,439

Other debtors

34

-

34

38,439

Amounts falling due after more than one year:

Other debtors

24,000

24,000

Aggregate amounts

24,034

62,439

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Amounts owed to associates

3,639

-

Taxation and social security

-

483

Other creditors

1,531

106,205

5,170

106,688

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other creditors

56,721

-