REGISTERED NUMBER: SC516803 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Scott Marine Services Limited

Page

Balance Sheet

1

Chartered Accountants' Report

3

FIXED ASSETS

357,877

206,251

CURRENT ASSETS

123,252

179,227

PREPAYMENTS AND ACCRUED INCOME

2,894

900

CREDITORS

Amounts falling due within one year

(59,307

)

(42,569

)

NET CURRENT ASSETS

66,839

137,558

TOTAL ASSETS LESS CURRENT LIABILITIES

424,716

343,809

CREDITORS

Amounts falling due after more than one year

(13,089

)

(18,436

)

ACCRUALS AND DEFERRED INCOME

(4,414

)

(4,747

)

NET ASSETS

407,213

320,626

CAPITAL AND RESERVES

407,213

320,626

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Scott Marine Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC516803

Registered office:

Durinish

432 North Lochboisdale

South Uist

Western Isles

HS8 5TH

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

3.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30/9/25

30/9/24

£

£

I Scott and M A Scott

Balance outstanding at start of year

57,347

(1,769

)

Amounts advanced

52,033

64,087

Amounts repaid

(63,504

)

(4,971

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

45,876

57,347

4.	PROPERTY OWNERSHIP

The property purchased in the year to 30 September 2025 is considered to be beneficially owned by the company. It is anticipated that the legal transfer of the property and title to a related party of the directors will be completed as soon as practicable.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

I Scott - Director

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scott Marine Services Limited for the year ended 30 September 2025 which comprise the Income Statement, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Scott Marine Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Scott Marine Services Limited and state those matters that we have agreed to state to the Board of Directors of Scott Marine Services Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Scott Marine Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scott Marine Services Limited. You consider that Scott Marine Services 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 financial statements of Scott Marine Services 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 statutory financial statements.

Campbell Stewart MacLennan & Co

Chartered Accountants

Unit 3, Broom Place

Portree

Highland

IV51 9HL

25 September 2026