Company No: 06476241 (England and Wales)

Contents

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

DIRECTORS	Edward James Scott
	Roy Kenneth Scott

SECRETARY

Edward James Scott

REGISTERED OFFICE	Gascoyne House Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	IP28 6JY
	United Kingdom

COMPANY NUMBER

06476241 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Intangible assets		2		2
Tangible assets	3	163,777		200,118
		163,779		200,120
Current assets
Stocks		525,000		575,000
Debtors	4	14,018		20,650
Cash at bank and in hand		462,575		299,856
		1,001,593		895,506
Creditors: amounts falling due within one year	5	( 121,117)		( 92,210)
Net current assets		880,476		803,296
Total assets less current liabilities		1,044,255		1,003,416
Creditors: amounts falling due after more than one year	6	( 120,000)		( 123,008)
Net assets		924,255		880,408
Capital and reserves
Called-up share capital	7	190,200		190,200
Profit and loss account		734,055		690,208
Total shareholders' funds		924,255		880,408

For the financial year ending 31 December 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of S Scott & Sons Limited (registered number: 06476241) were approved and authorised for issue by the Board of Directors on 26 August 2026. They were signed on its behalf by:

Edward James Scott 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

S Scott & Sons 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 Gascoyne House Moseleys Farm Business Centre, Fornham All Saints, Bury St Edmunds, IP28 6JY, United Kingdom.

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

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

not amortised

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance
Office equipment	10 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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 Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 January 2025	4,168		301,772		175,149		15,105		496,194
At 31 December 2025	4,168		301,772		175,149		15,105		496,194
Accumulated depreciation
At 01 January 2025	0		180,779		103,847		11,450		296,076
Charge for the financial year	0		18,149		17,826		366		36,341
At 31 December 2025	0		198,928		121,673		11,816		332,417
Net book value
At 31 December 2025	4,168		102,844		53,476		3,289		163,777
At 31 December 2024	4,168		120,993		71,302		3,655		200,118

4. Debtors

	2025		2024
	£		£
Trade debtors	7,762		14,219
Other debtors	6,256		6,431
	14,018		20,650

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	10,530		9,400
Taxation and social security	47,582		28,020
Obligations under finance leases and hire purchase contracts	3,008		11,382
Other creditors	59,997		43,408
	121,117		92,210

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	0		3,008
Other creditors	120,000		120,000
	120,000		123,008

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 A ordinary shares of £ 1.00 each	100		100
100 B ordinary shares of £ 1.00 each	100		100
	200		200
190,000 Preference shares of £ 1.00 each	190,000		190,000
	190,200		190,200

8. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Balance owed to R Scott	30,940		25,406
Balance owed to E Scott	141,150		129,572