S Scott Consultancy Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of S Scott Consultancy Ltd for the year ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S Scott Consultancy Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of S Scott Consultancy Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of S Scott Consultancy Ltd and state those matters that we have agreed to state to the director of S Scott Consultancy Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S Scott Consultancy Ltd and its director as a body for our work or for this report.

It is your duty to ensure that S Scott Consultancy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of S Scott Consultancy Ltd . You consider that S Scott Consultancy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of S Scott Consultancy Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22 September 2026

Nuvo Scotland Limited

Argent House

Hook Rise South Industrial Park

Surbiton

KT6 7LD

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S Scott Consultancy Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 12996082

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,478		988

			1,478		988
CURRENT ASSETS
Debtors	5	43,002		24,817
Cash at bank and in hand		24		16

		43,026		24,833
Creditors: Amounts Falling Due Within One Year	6	(44,279 )		(25,811 )

NET CURRENT ASSETS (LIABILITIES)			(1,253 )		(978 )

TOTAL ASSETS LESS CURRENT LIABILITIES			225		10

NET ASSETS			225		10

CAPITAL AND RESERVES
Called up share capital			10		10
Profit and Loss Account			215		-

SHAREHOLDERS' FUNDS			225		10

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S Scott Consultancy Ltd

Balance Sheet (continued)

As At 30 November 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 22 September 2026 and were signed on its behalf by:

Mr S Scott

Director

The notes on pages 4 to 6 form part of these financial statements.

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S Scott Consultancy Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

S Scott Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12996082 . The registered office is 49 Tudor Avenue, Maidstone, ME14 5HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern and as such has been prepared on a going concern basis.

2.3. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.5. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% on cost

2.6. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price

including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

...CONTINUED

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S Scott Consultancy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Financial Instruments - continued

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	3,018
Additions	1,300
Disposals	(216 )

As at 30 November 2025	4,102

Depreciation
As at 1 December 2024	2,030
Provided during the period	726
Disposals	(132 )

As at 30 November 2025	2,624

Net Book Value
As at 30 November 2025	1,478

As at 1 December 2024	988

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	5,719	-
Other debtors	9,408	6,262
Director's loan account	27,875	18,555

	43,002	24,817

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S Scott Consultancy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	127	-
Corporation tax	36,169	17,689
Other creditors	7,983	8,122

	44,279	25,811

7. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	4,400	-
Later than one year and not later than five years	400	-

	4,800	-

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Simon Scott	18,555	27,078	17,758	-	27,875

The above loan is interest free and has no repayment terms.

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr S Scott.

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