Registration number: 04089554

A. Scott Services Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

A. Scott Services Limited

Company Information

Directors	A W Scott C A Gough

Registered office

Holly Bank Farm Church Broughton Road Foston Derbyshire DE65 5PW

Accountants

Coates and Partners Limited Chartered AccountantsThe Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

A. Scott Services Limited

(Registration number: 04089554)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	741,619	589,971
Current assets
Stocks	5	2,600	3,150
Debtors	6	838,716	315,706
Cash at bank and in hand		18,179	630,250
		859,495	949,106
Creditors: Amounts falling due within one year	7	(328,981)	(293,341)
Net current assets		530,514	655,765
Total assets less current liabilities		1,272,133	1,245,736
Creditors: Amounts falling due after more than one year	7	-	(3,075)
Provisions for liabilities		(40,250)	(26,250)
Net assets		1,231,883	1,216,411
Capital and reserves
Called up share capital		100	100
Retained earnings		1,231,783	1,216,311
Shareholders' funds		1,231,883	1,216,411

For the financial year ending 30 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

A. Scott Services Limited

(Registration number: 04089554)
Balance Sheet as at 30 November 2025 (continued)

Approved and authorised by the Board on 26 August 2026 and signed on its behalf by:
 

......................................... A W Scott Director

A. Scott Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 04089554.

The address of its registered office is:
Holly Bank Farm
Church Broughton Road
Foston
Derbyshire
DE65 5PW

These financial statements were authorised for issue by the Board on 26 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

A. Scott Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance basis
Motor vehicles	25% reducing balance basis
Office equipment	33% reducing balance basis
Land and buildings	2% reducing balance basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

A. Scott Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 2).

A. Scott Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4	Tangible assets

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
At 1 December 2024	493,660	195,410	689,070
Additions	-	221,166	221,166
At 30 November 2025	493,660	416,576	910,236
Depreciation
At 1 December 2024	18,101	80,998	99,099
Charge for the year	9,873	59,645	69,518
At 30 November 2025	27,974	140,643	168,617
Carrying amount
At 30 November 2025	465,686	275,933	741,619
At 30 November 2024	475,559	114,412	589,971

Included within the net book value of land and buildings above is £465,686 (2024 - £475,559) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Stock	2,600	3,150

6

Debtors

Current	2025 £	2024 £
Trade debtors	828,832	162,302
Prepayments	7,689	21,580
Other debtors	2,195	131,824
	838,716	315,706

A. Scott Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		79,364	6,150
Trade creditors		15,169	19,066
Taxation and social security		190,846	251,361
Accruals and deferred income		5,000	8,558
Other creditors		38,602	8,206
		328,981	293,341