Company No: 14595990 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	K M Hannaford
	R C Hannaford

REGISTERED OFFICE	45 Gresham Street
	London
	EC2V 7BG
	United Kingdom

COMPANY NUMBER

14595990 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	4th Floor Cumberland House
	15-17 Cumberland Place
	Southampton
	Hampshire
	SO15 2BG

	Note	2026		2025
		£		£
Fixed assets
Investments	3	2,148,060		1,666,840
		2,148,060		1,666,840
Current assets
Debtors		0		271
Cash at bank and in hand		29,947		19,422
		29,947		19,693
Creditors: amounts falling due within one year	4	( 1,922,479)		( 1,516,163)
Net current liabilities		(1,892,532)		(1,496,470)
Total assets less current liabilities		255,528		170,370
Provision for liabilities		( 50,761)		( 39,178)
Net assets		204,767		131,192
Capital and reserves
Called-up share capital		600		600
Profit and loss account		204,167		130,592
Total shareholders' funds		204,767		131,192

For the financial year ending 31 January 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Scottswood Holdings Limited (registered number: 14595990) were approved and authorised for issue by the Board of Directors on 14 August 2026. They were signed on its behalf by:

K M Hannaford Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Scottswood Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 45 Gresham Street, London, EC2V 7BG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Scottswood Holdings Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 February 2025	1,666,840		1,666,840
Additions	933,764		933,764
Disposals	( 528,634)		( 528,634)
Movement in fair value	76,090		76,090
At 31 January 2026	2,148,060		2,148,060
Carrying value at 31 January 2026	2,148,060		2,148,060
Carrying value at 31 January 2025	1,666,840		1,666,840

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Taxation and social security	7,789		4,167
Other creditors	1,914,690		1,511,996
	1,922,479		1,516,163

5. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Opening balance	1,500,000		1,500,000
Receipts from directors	400,000		0
Personally covered expenses	1,050		0
Closing balance	1,901,050		1,500,000

At the year end, the Company owed the directors £1,901,050 (2025 - £1,500,000). The loan is unsecured, interest free and repayable on demand.