Registered number:SC272328
Scotherbs Limited
Unaudited
Directors Report and Financial Statements
For the year ended 28 December 2025
Scotherbs Limited
Company information
2
Statement of comprehensive income
3
Balance sheet
4
Notes to the financial statements
5
Company information
Directors
A Haworth (appointed 17-06-2025)
R Turpin (appointed 17-06-2025)
A Tice (resigned 17-06-2025)
D Langmead (resigned 17-06-2025)
Registered number
SC272328
Registered office
St Vincent Plaza
319 St Vincent Street
Glasgow
Scotland
G2 5RZ
Bankers
National Westminster Bank
5 East Street
Chichester
West Sussex
PO19 1HH
Scotherbs Limited
Statement of comprehensive income
For the year ended 28 December 2025
Note
| 2025
£
| 2024
£
| ||||
|---|---|---|---|---|---|---|
Administrative expenses
|
(3,613)
|
(2,247)
| ||||
Operating Loss
|
(3,613)
|
(2,247)
| ||||
Loss before tax
|
(3,613)
|
(2,247)
| ||||
Loss for the financial year
|
(3,613)
|
(2,247)
| ||||
Total comprehensive income for the financial year
|
(3,613)
|
(2,247)
|
The notes on pages 5 to 8 form part of these financial statements.
Scotherbs Limited
Registered number: SC272328
Balance sheet
As at 28 December 2025
Note
| 2025
£
| 2024
£
| ||||
|---|---|---|---|---|---|---|
Current assets
|
)
|
)
| ||||
Debtors: amounts falling due within one year
|
229
)
|
433
)
| ||||
Cash at bank and in hand
|
2,363
)
|
-
)
| ||||
2,592
)
|
433
)
| |||||
Creditors: amounts falling due within one year
|
4
|
(49,154)
|
(43,382)
| |||
Net current liabilities
|
(46,562)
|
(42,949)
| ||||
Total assets less current liabilities
|
(46,562)
|
(42,949)
| ||||
Capital and reserves
|
)
|
)
| ||||
Called up share capital
|
166
)
|
166
)
| ||||
Profit and loss account
|
(46,728)
|
(43,115)
| ||||
Total capital and reserves
|
(46,562)
|
(42,949)
|
For the year ending 28 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with provisions of FRS 102 Section 1A- small entities
The financial statements were approved and authorised for issue by the board and were signed on its behalf:
| A Haworth | |
| Director |
Date: 14 April 2026
The notes on page 5 to 9 form part of these financial statements.
Scotherbs Limited
Notes to the financial statements
For the year ended 28 December 2025
1.
General information
Scotherbs Limited is a private company, limited by shares, domiciled and incorporated in Scotland (registration number SC272328). The registered office address is St Vincent Plaza, 319 St Vincent Street, Glasgow, Scotland, G2 5RZ.
The company's functional and presentational currency is GBP.
2.
Accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated.
a.
Basis of preparation of financial statements
The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in note #.
The Company's functional and presentational currency is the Pound Sterling.
b.
Going concern
The directors have made an assesment in preparing these financial statements as to whether the Company is a going concern and have concluded given the level of support from related parties there are no material uncertinaties that may cause doubt on the company's ability to continue as a going concern.
c.
Government grants
Government grants are recognised once there is reasonable assurance that the Company will comply with any conditions attaching to them and the grants will be received.
Government grants are accounted for under the accruals model and are classified as either a grant relating to revenue or a grant relating to assets.
Scotherbs Limited
Notes to the financial statements
For the year ended 28 December 2025
2.
Accounting policies
c.
Government grants
Grants relating to revenue are recognised in profit or loss on a systematic basis over the periods in which the Company recognises the related costs for which the grant is intended to compensate. A grant which becomes receivable as compensation for expenses or losses already incurred are recognised in income in the period in which it becomes receivable.
Grants relating to assets are recognised in profit or loss on a systematic basis over the expected useful life of the related asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
d.
Taxation
Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
e.
Financial instruments
Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument. Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due. Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company’s cash management. Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.
Scotherbs Limited
Notes to the financial statements
For the year ended 28 December 2025
2.
Accounting policies
f.
Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3.
Employees
There are no employees, other than the directors, who did not receive any remuneration in the period (period ended 28 December 2024 - Nil)
4.
Creditors: amounts falling due within one year
2025
£
| 2024
£
| |||
|---|---|---|---|---|
Bank overdrafts
|
-
)
|
72
)
| ||
Payments received on account
|
33,956
)
|
33,955
)
| ||
Trade creditors
|
2,079
)
|
-
)
| ||
Other creditors
|
9,114
)
|
7,000
)
| ||
Accruals and deferred income
|
4,005
)
|
2,355
)
| ||
49,154
)
|
43,382
)
|
5.
Related party transactions
The Company has taken advantage of the exemption in FRS 102 section 33.1A to not disclose transactions with wholly owned group entities.
6.
Parent undertaking
The immediate parent undertaking is Langmead Herbs Limited, a company registered in England and Wales.
The ultimate parent undertaking is Langmead Jordan Limited, a company registered in England and Wales.
Scotherbs Limited
Notes to the financial statements
For the year ended 28 December 2025
6.
Parent undertaking
The smallest and largest group of undertakings for which group accounts for the period ending 28 December 2025 have been drawn up, is that headed by Langmead Jordan Limited. The registered office address of Langmead Jordan Limited is Ham Farm, Main Road, Bosham, Chichester, United Kingdom, PO18 8EH. Copies of the group accounts are available from Companies House.
The ultimate controlling party is D W Langmead, by virtue of his shareholding and directorship in the ultimate parent undertaking.