G.E. Scragg and Sons Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 4363135

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		350,447		320,769

			350,447		320,769
CURRENT ASSETS
Stocks	5	-		5,498
Debtors	6	247,715		182,755
Cash at bank and in hand		(30,488 )		43,835

		217,227		232,088
Creditors: Amounts Falling Due Within One Year	7	(91,468 )		(90,445 )

NET CURRENT ASSETS (LIABILITIES)			125,759		141,643

TOTAL ASSETS LESS CURRENT LIABILITIES			476,206		462,412

Creditors: Amounts Falling Due After More Than One Year	8		(7,500 )		(7,500 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(62,900 )		(17,684 )

NET ASSETS			405,806		437,228

CAPITAL AND RESERVES
Called up share capital	10		20		20
Profit and Loss Account			405,786		437,208

SHAREHOLDERS' FUNDS			405,806		437,228

Page 1

Page 2

G.E. Scragg and Sons Ltd.

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 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 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 Wayne Scragg

Director

30/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

G.E. Scragg and Sons Ltd. Registered number 4363135 is a limited by shares company incorporated in England & Wales. The Registered Office is Bucknall Garage, Pennell Street, Stoke-on-Trent, Staffordshire, ST2 9BD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold	4% straight line
Plant & Machinery	25% straight line
Motor Vehicles	At rates between 20% and 25% staight line
Fixtures & Fittings	25% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 18)

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Page 4

G.E. Scragg and Sons Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	429,515	559,511	34,546	1,023,572
Additions	-	61,566	42,250	103,816
Disposals	-	(15,000 )	(186 )	(15,186 )

As at 31 December 2025	429,515	606,077	76,610	1,112,202

Depreciation
As at 1 January 2025	204,066	467,116	31,621	702,803
Provided during the period	-	56,902	13,486	70,388
Disposals	-	(11,250 )	(186 )	(11,436 )

As at 31 December 2025	204,066	512,768	44,921	761,755

Net Book Value
As at 31 December 2025	225,449	93,309	31,689	350,447

As at 1 January 2025	225,449	92,395	2,925	320,769

5. Stocks

	2025	2024
	£	£
Stock	-	5,498

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	69,244	21,073
Other debtors	12,335	11,828
VAT	12,139	14,846
Directors' loan accounts	16,824	-
Amounts owed by associates	137,173	135,008

	247,715	182,755

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Page 5

G.E. Scragg and Sons Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(3,537 )	-
Bank loans and overdrafts	2	10,000
Other taxes and social security	3,979	3,979
Other creditors	7,042	-
Accruals and deferred income	24,059	10,821
Directors' loan accounts	59,923	65,645

	91,468	90,445

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	7,500	7,500

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	62,900	17,684

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	20	20

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mrs Jean Scragg	13,737	-	-	-	-

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

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Page 6

G.E. Scragg and Sons Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

	2025	2024
	£	£
Mr Kelvin Scragg	-	1,000
Mr Wayne Scragg	-	1,000
Mrs Jean Scragg	-	1,000

12. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	-	4,000

13. Controlling Party

The company's controlling party is Mr G.E. Scragg by virtue of his ownership of 25 % of the issued share capital in the company.