REGISTERED NUMBER: 04194991 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Scottys Gates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Scott

Mrs L Nathasingh

SECRETARY:

Mrs L Nathasingh

REGISTERED OFFICE:

27 Dixon Road

Brislington Trading Estate

Brislington

Bristol

Avon

BS4 5QW

REGISTERED NUMBER:

04194991 (England and Wales)

ACCOUNTANTS:

PBTA Keynsham Limited

60A High Street

Keynsham

N E Somerset

BS31 1DX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

21,517

25,241

21,517

25,241

CURRENT ASSETS

Stocks

79,275

79,275

Debtors

6

131,263

207,091

Cash at bank and in hand

15,169

16,655

225,707

303,021

CREDITORS

Amounts falling due within one year

7

169,156

203,200

NET CURRENT ASSETS

56,551

99,821

TOTAL ASSETS LESS CURRENT LIABILITIES

78,068

125,062

CREDITORS

Amounts falling due after more than one year

8

(8,100

)

(12,540

)

PROVISIONS FOR LIABILITIES

(3,966

)

(5,503

)

NET ASSETS

66,002

107,019

CAPITAL AND RESERVES

Called up share capital

210

210

Retained earnings

65,792

106,809

SHAREHOLDERS' FUNDS

66,002

107,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements for company number 04194991 were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

S Scott - Director

1.	STATUTORY INFORMATION

Scottys Gates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

67,500

AMORTISATION

At 1 May 2025

and 30 April 2026

67,500

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

107,613

2,512

22,200

7,169

139,494

Additions

1,279

-

-

-

1,279

At 30 April 2026

108,892

2,512

22,200

7,169

140,773

DEPRECIATION

At 1 May 2025

92,020

2,334

12,835

7,064

114,253

Charge for year

2,533

24

2,341

105

5,003

At 30 April 2026

94,553

2,358

15,176

7,169

119,256

NET BOOK VALUE

At 30 April 2026

14,339

154

7,024

-

21,517

At 30 April 2025

15,593

178

9,365

105

25,241

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

127,774

203,085

Other debtors

3,489

4,006

131,263

207,091

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

37,918

46,860

Trade creditors

74,094

75,184

Taxation and social security

22,533

55,110

Other creditors

34,611

26,046

169,156

203,200

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

8,100

12,540

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Bank loans

-

27,835

Hire purchase contracts

8,100

12,540

8,100

40,375