Scott - Spencer Building Services Limited

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Notes to the Financial Statements	7—9

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Company No. 13632414

Director's Report For The Year Ended 31 October 2025

Director's Report

The director presents his report and the financial statements for the year ended 31 October 2025.

Directors

The director who held office during the year were as follows:

Mr Stephen Spencer

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Stephen Spencer

Director

17/02/2026

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Scott - Spencer Building Services Limited

Accountant's Report

For The Year Ended 31 October 2025

Accountant's Report

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 October 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17/02/2026

Jeffrey Rose Accountants Limited

Institute of Financial Accountants

The Counting House

Forest Road

New Ollerton

Nottinghamshire

NG22 9QS

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Scott - Spencer Building Services Limited

Profit and Loss Account

For The Year Ended 31 October 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		295,825	252,175
Cost of sales		(196,433 )	(204,080 )

GROSS PROFIT		99,392	48,095

Distribution costs		(6,551 )	(6,527 )
Administrative expenses		(57,540 )	(36,663 )
Other operating income		171	1,072

OPERATING PROFIT		35,472	5,977
Interest payable and similar charges		(4,313 )	(1,682 )

PROFIT BEFORE TAXATION		31,159	4,295
Tax on Profit		(5,998 )	(908 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		25,161	3,387

The notes on pages 7 to 9 form part of these financial statements.

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Scott - Spencer Building Services Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,328		2,739

			2,328		2,739
CURRENT ASSETS
Stocks	5	16,200		8,000
Debtors	6	103,397		95,480
Cash at bank and in hand		12,510		371

		132,107		103,851
Creditors: Amounts Falling Due Within One Year	7	(91,593 )		(84,282 )

NET CURRENT ASSETS (LIABILITIES)			40,514		19,569

TOTAL ASSETS LESS CURRENT LIABILITIES			42,842		22,308

Creditors: Amounts Falling Due After More Than One Year	8		(82,473 )		(87,100 )

NET LIABILITIES			(39,631 )		(64,792 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(39,632 )		(64,793 )

SHAREHOLDERS' FUNDS			(39,631)		(64,792)

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Scott - Spencer Building Services Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Stephen Spencer

Director

17/02/2026

The notes on pages 7 to 9 form part of these financial statements.

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Scott - Spencer Building Services Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Scott - Spencer Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13632414 . The registered office is 29 Halstead Close, Forest Town, Nottinghamshire, NG19 0RR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15
Motor Vehicles	25
Fixtures & Fittings	15
Computer Equipment	15

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Scott - Spencer Building Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	4,222	398	4,620

As at 31 October 2025	4,222	398	4,620

Depreciation
As at 1 November 2024	1,770	111	1,881
Provided during the period	368	43	411

As at 31 October 2025	2,138	154	2,292

Net Book Value
As at 31 October 2025	2,084	244	2,328

As at 1 November 2024	2,452	287	2,739

5. Stocks

	2025	2024
	£	£
Stock	16,200	8,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	33,333	26,554
Other debtors	1,137	-

	34,470	26,554
Due after more than one year
Other debtors	68,927	68,926

	103,397	95,480

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Scott - Spencer Building Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	14,466	5,164
Bank loans and overdrafts	-	4,877
Other creditors	41,362	42,662
Taxation and social security	35,765	31,579

	91,593	84,282

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	872
Other loans	8,307	17,228
Other creditors	74,166	69,000

	82,473	87,100

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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Director	Mr Stephen Spencer

Company Number	13632414

Registered Office	29 Halstead Close
	Forest Town
	Nottinghamshire
	NG19 0RR

Accountants	Jeffrey Rose Accountants Limited
	Institute of Financial Accountants
	The Counting House
	Forest Road
	New Ollerton
	Nottinghamshire
	NG22 9QS