During the year, the company made a loan to the director amounting to £182,037, the director repaid the company a total of £98,795. The balance outstanding at the year end was £83,242 (2024: £Nil). Interest is calculated at 2.25% to the 5th April 2025 and 3.75% to the 31st May 2025 (2024: Nil) of the outstanding directors loan amount.

The average number of persons, including directors, employed by the company during the year was as follows:

Scotts Fine Foods Ltd is a private company limited by shares incorporated in Northern Ireland. The registered office is 96 Moneybrannon Road, Coleraine, Northern Ireland, BT51 3SL.

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true