REGISTERED NUMBER: 02666863 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Ann Scott Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A D Scott

SECRETARY:

REGISTERED OFFICE:

C/O City, Chartered Accountants

Suite 540, 5th Floor, Linen Hall

162-168 Regent Street

London

W1B 5TF

REGISTERED NUMBER:

02666863 (England and Wales)

ACCOUNTANTS:

City, Chartered Accountants

Suite 540, 5th Floor,

Linen Hall

162- 168 Regent Street

London

W1B 5TF

CURRENT ASSETS

Stocks

5,020

5,020

Debtors

4

89,224

-

Investments

5

1,387,522

1,201,538

Cash at bank

15,998

8,308

1,497,764

1,214,866

CREDITORS

Amounts falling due within one year

6

(17,250

)

(19,217

)

NET CURRENT ASSETS

1,480,514

1,195,649

TOTAL ASSETS LESS CURRENT LIABILITIES

1,480,514

1,195,649

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,480,414

1,195,549

SHAREHOLDERS' FUNDS

1,480,514

1,195,649

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 25 August 2026 and were signed by:

Ms A D Scott - Director

1.	STATUTORY INFORMATION

Ann Scott Associates Limited 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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investments

Investments are measured at fair value with changes in fair value recognised in the profit and loss account. Investments are publicly traded via an investment platform and can be measured reliably to the current market value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Other debtors

57,824

-

31.12.25

31.12.24

£

£

Amounts falling due after more than one year:

Other debtors

31,400

-

Aggregate amounts

89,224

-

5.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Unlisted investments

15,025

15,025

Investment Portfolio

1,372,497

1,186,513

1,387,522

1,201,538

The investment portfolio is held at fair value with a unrealised gain of £49,011 (2024: £42,555) being recognised in the profit and loss account.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

14,049

1,192

Other creditors

3,201

18,025

17,250

19,217

7.	RELATED PARTY DISCLOSURES

At the year end, Ms A D Scott owed the company £10,707 (2024: CR £14,976).