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Worcester SO Limited
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 October 2025



Worcester SO Limited
DIRECTORS' REPORT
for the financial year ended 31 October 2025

 
The directors present their report and the unaudited financial statements for the financial year ended 31 October 2025.
 
Principal Activity
Property investment
     
Directors
The directors who served during the financial year are as follows:
     
Mr Stuart Alexander Ian Scobie
Mr James Bannister
   
There were no changes in shareholdings between 31 October 2025 and the date of signing the financial statements.
     
Political Contributions
The company did not make any disclosable political donations in the current financial year.
     
Statement of directors' Responsibilities and Declaration on Unaudited Financial Statements
     
The directors made the following statement in respect of the unaudited financial statements:
     
"General responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
     

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the directors 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 these financial statements, the directors are required to:
- select suitable accounting policies and apply them consistently;
- make judgements 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 directors are 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. They are 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.
     
Directors' declaration on unaudited financial statements
In relation to the financial statements comprising the Abridged Profit and Loss Account, the Abridged Balance Sheet, the Statement of Changes in Equity and the related notes:
     
The directors approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.
     
The directors confirm that they have made available all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.
     
The directors confirm that to the best of their knowledge and belief, the accounting records reflect all the transactions of the company for the financial year ended 31 October 2025."
     
Special provisions relating to small companies
The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
     
     
On behalf of the board
     
     
___________________________
Mr Stuart Alexander Ian Scobie
Director
     
30 July 2026



Worcester SO Limited
ABRIDGED PROFIT AND LOSS ACCOUNT
for the financial year ended 31 October 2025
2025 2024
Notes £ £

Gross profit 57,151 184,424
 
Administrative expenses (231,055) (429,782)
───────── ─────────
Loss before taxation (173,904) (245,358)
 
Tax on loss - -
───────── ─────────
Loss for the financial year (173,904) (245,358)
───────── ─────────
Total comprehensive income (173,904) (245,358)
    ═════════   ═════════



Worcester SO Limited
Company Registration Number: 15236569
ABRIDGED BALANCE SHEET
as at 31 October 2025

2025 2024
Notes £ £
 
Current Assets
Debtors 18,530 102,394
Cash and cash equivalents 330,838 23,899
───────── ─────────
349,368 126,293
───────── ─────────
Creditors: amounts falling due within one year (768,629) (371,650)
───────── ─────────
Net Current Liabilities (419,261) (245,357)
───────── ─────────
Total Assets less Current Liabilities (419,261) (245,357)
═════════ ═════════
 
Capital and Reserves
Called up share capital 1 1
Retained earnings (419,262) (245,358)
───────── ─────────
Equity attributable to owners of the company (419,261) (245,357)
═════════ ═════════
 
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 30 July 2026 and signed on its behalf by
           
           
________________________________          
Mr Stuart Alexander Ian Scobie          
Director          
           



Worcester SO Limited
STATEMENT OF CHANGES IN EQUITY
as at 31 October 2025

Called up Retained Total
share earnings
capital
£ £ £
 
At 1 November 2023 - - -
───────── ───────── ─────────
Loss for the financial period - (245,358) (245,358)
───────── ───────── ─────────
At 31 October 2024 1 (245,358) (245,357)
  ───────── ───────── ─────────
Loss for the financial year - (173,904) (173,904)
  ───────── ───────── ─────────
At 31 October 2025 1 (419,262) (419,261)
  ═════════ ═════════ ═════════



Worcester SO Limited
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 October 2025

   
1. General Information
 
Worcester SO Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 15236569. The registered office of the company is 17-19 Maddox Street, LONDON, W1S 2QH, United Kingdom which is also the principal place of business of the company. Property investment The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006. These are the company's first set of financial statements prepared in accordance with FRS 102.There have been no transitional adjustments made.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Cash flow statement
The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Adoption of FRS 102
 
This is the first set of financial statements prepared by Worcester SO Limited in accordance with accounting standards issued by the Financial Reporting Council, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”). The company transitioned from previously extant Irish and UK GAAP to FRS 102 as at 1 January 2016.
   
4. Period of financial statements
 
The comparative figures relate to the 12 month period ended 31 October 2024.
       
5. Employees
 
The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).
       
6. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 October 2025.
   
7. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.