Scott McTominay Limited

	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 Scott McTominay Limited For The Year Ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scott McTominay Limited 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 http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Scott McTominay Limited , as a body, in accordance with the terms of our engagement letter dated 25 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Scott McTominay Limited and state those matters that we have agreed to state to the director of Scott McTominay Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scott McTominay Limited and its director as a body for our work or for this report.

It is your duty to ensure that Scott McTominay Limited 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 Scott McTominay Limited . You consider that Scott McTominay Limited 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 Scott McTominay Limited . 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.

24th July 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

Page 1

Page 2

Scott McTominay Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 11064703

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,009,119		1,009,761
Investments	5		3,958,338		1,102,930

			4,967,457		2,112,691
CURRENT ASSETS
Debtors	6	1,086,773		1,016,989
Cash at bank and in hand		42,923		2,748,255

		1,129,696		3,765,244
Creditors: Amounts Falling Due Within One Year	7	(59,385 )		(293,158 )

NET CURRENT ASSETS (LIABILITIES)			1,070,311		3,472,086

TOTAL ASSETS LESS CURRENT LIABILITIES			6,037,768		5,584,777

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(98,467 )		(30,329 )

NET ASSETS			5,939,301		5,554,448

CAPITAL AND RESERVES
Called up share capital	10		100		100
Fair value reserve - Non distributable			363,530		91,311
Profit and Loss Account			5,575,671		5,463,037

SHAREHOLDERS' FUNDS			5,939,301		5,554,448

Page 2

Page 3

Scott McTominay Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

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.

On behalf of the board

Mr Scott McTominay

Director

24th July 2026

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

Page 3

Page 4

Scott McTominay Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Scott McTominay Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11064703 . The registered office is First Floor, East Wing, Sandfield House, Kings Close, Water Lane, Wilmslow, Cheshire, SK9 5AR.

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. 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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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% Straight line method

2.4. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Investments

Investments are recognised initially at cost and subsequently measured at fair value at each reporting date, with all movements recognised in profit or loss. An amount equal to the unrealised element of the fair value gain, net of any related deferred tax, is transferred from retained earnings to a non-distributable fair value reserve, in order to restrict distribution of profits not yet realised in cash or near-cash form, in accordance with the Companies Act 2006.

Page 4

Page 5

Scott McTominay Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	1,008,537	13,531	1,022,068

As at 31 December 2025	1,008,537	13,531	1,022,068

Depreciation
As at 1 January 2025	-	12,307	12,307
Provided during the period	-	642	642

As at 31 December 2025	-	12,949	12,949

Net Book Value
As at 31 December 2025	1,008,537	582	1,009,119

As at 1 January 2025	1,008,537	1,224	1,009,761

5. Investments

	Listed
	£
Cost or Valuation
As at 1 January 2025	1,102,930
Additions	2,855,408

As at 31 December 2025	3,958,338

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	3,958,338

As at 1 January 2025	1,102,930

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by participating interests	1,022,500	1,016,800
Other debtors	64,273	189

	1,086,773	1,016,989

Page 5

Page 6

Scott McTominay Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	4,577	11,547
Taxation and social security	54,808	281,611

	59,385	293,158

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	98,467	30,329

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	30,329	30,329
Additions	68,138	68,138

Balance at 31 December 2025	98,467	98,467

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

11. Related Party Transactions

During the year, the company made loans to SM Fortress Ltd, a company under common ownership with Scott McTominay Limited by virtue of common shareholding by Mr McTominay. At the balance sheet date, the amount owed by SM Fortress Ltd was £1,022,500 (2024: £1,016,800). The loan is unsecured and interest free.

Page 6