REGISTERED NUMBER: 08288743 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

SCOTT FPS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D L Scott

SECRETARY:

REGISTERED OFFICE:

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

REGISTERED NUMBER:

08288743 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

FIXED ASSETS

Tangible assets

4

204,551

187,492

CURRENT ASSETS

Stocks

625

550

Debtors

5

98,119

67,109

Cash at bank

454,316

366,703

553,060

434,362

CREDITORS

Amounts falling due within one year

6

187,560

99,120

NET CURRENT ASSETS

365,500

335,242

TOTAL ASSETS LESS CURRENT LIABILITIES

570,051

522,734

CREDITORS

Amounts falling due after more than one year

7

(83,687

)

(101,897

)

PROVISIONS FOR LIABILITIES

(51,138

)

(46,873

)

NET ASSETS

435,226

373,964

CAPITAL AND RESERVES

Called up share capital

4

2

Capital redemption reserve

1

1

Retained earnings

435,221

373,961

SHAREHOLDERS' FUNDS

435,226

373,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 12 August 2026 and were signed by:

D L Scott - Director

1.	STATUTORY INFORMATION

Scott FPS 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

223,224

57,470

5,193

285,887

Additions

74,270

-

2,431

76,701

Disposals

(31,504

)

-

-

(31,504

)

At 30 November 2025

265,990

57,470

7,624

331,084

DEPRECIATION

At 1 December 2024

76,148

17,054

5,193

98,395

Charge for year

40,328

10,104

483

50,915

Eliminated on disposal

(22,777

)

-

-

(22,777

)

At 30 November 2025

93,699

27,158

5,676

126,533

NET BOOK VALUE

At 30 November 2025

172,291

30,312

1,948

204,551

At 30 November 2024

147,076

40,416

-

187,492

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

84,212

57,470

141,682

DEPRECIATION

At 1 December 2024

1,148

17,054

18,202

Charge for year

20,766

10,104

30,870

At 30 November 2025

21,914

27,158

49,072

NET BOOK VALUE

At 30 November 2025

62,298

30,312

92,610

At 30 November 2024

83,064

40,416

123,480

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

98,119

67,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Hire purchase contracts

17,473

16,736

Trade creditors

26,048

15,386

Taxation and social security

91,539

66,998

Other creditors

52,500

-

187,560

99,120

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Hire purchase contracts

83,687

101,897

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £70,000 (2024 - £60,000) were paid to the directors .