SCOTSERVE (BOTTLING SERVICES) LIMITED


Directors	HILL, H
	HILL, J A


Company Secretary	HILL, C M


Registered Address	6 Poplar Road
	Broadmeadow Industrial Estate
	Dumbarton
	G82 2RQ


Registered Number	SC127641 (Scotland)

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis 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 and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

	Turnover policy
	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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 policy

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/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

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.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.

Operating leases

Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease.

Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.

	Employee benefits
	DO NOT USE

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less depreciation. The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows: Land and buildings - 2% on cost Plant and machinery - 15% on cost Motor vehicles - 25% on reducing balance Office equipment - 25% on cost

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. 

The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Depreciation is provided on all tangible fixed assets as follows:

Land and buildings - 2% on cost
Plant and machinery - 15% on cost
Motor vehicles - 25% on reducing balance
Office equipment - 25% on cost

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Stocks and work in progress

Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). 

At each date of Statement of Financial Position, stocks are assessed for impairment.  If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell.  The impairment loss is recognised immediately in the Income Statement.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

	Government grants or assistance
	Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

Government grants or assistance

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. 

Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	16		17

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 25	303,906	680,890	328,082	43,991	1,356,869
Additions	-	60,403	137,500	5,265	203,168
Disposals	-	-	(6,300)	-	(6,300)
At 31 January 26	303,906	741,293	459,282	49,256	1,553,737
Depreciation and impairment
At 01 February 25	104,800	485,806	147,966	35,654	774,226
Charge for year	5,172	39,431	67,876	4,554	117,033
On disposals	-	-	(5,950)	-	(5,950)
At 31 January 26	109,972	525,237	209,892	40,208	885,309
Net book value
At 31 January 26	193,934	216,056	249,390	9,048	668,428
At 31 January 25	199,106	195,084	180,116	8,337	582,643


	Included above is £272,664 (2025: £225,276) carrying value of assets for which the company has pledged security.

4.	Stocks

	2026	2025
	£	£
Other stocks	7,500	7,500
Total	7,500	7,500

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	220,874	60,640
Other debtors	508,537	263,666
Prepayments and accrued income	78,576	240,754
Total	807,987	565,060

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	122,267	63,491
Bank borrowings and overdrafts	33,681	32,237
Taxation and social security	250,334	15,810
Finance lease and HP contracts	75,906	63,517
Other creditors	8,786	11,741
Accrued liabilities and deferred income	118,347	400,259
Total	609,321	587,055

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	255,103	288,396
Other creditors	136,121	117,726
Total	391,224	406,122

8.	Secured creditors
	Hire Purchase creditors of £205,778 (2025: £175,743) are secured by the asset to which they relate. Bank loans are secured by way of a fixed and floating charge in favour of Bank of Scotland dated 20 June 2013. Other loans are secured by way of a fixed charge in favour of Lombard North Central Plc.

9.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	205,778		175,743

10.	Provisions for liabilities
	Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made.

	2026	2025
	£	£
Net deferred tax liability (asset)	67,198	54,201
Total	67,198	54,201

11.	Directors advances, credits and guarantees
	The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025: 2026 2025 £ £ J A Hill and Mrs H Hill Balance outstanding at start of year 197,301 196,960 Amounts advanced 196,923 4,431 Amounts repaid - (4,090) Amounts written off - - Amounts waived - - Balance outstanding at end of year 394,224 197,301 HMRC official interest rate is being charged on the above loan and the loan is payable on demand

11.

Directors advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:
                                                                                 2026                          2025
                                                                                    £                                £
J A Hill and Mrs H Hill
Balance outstanding at start of year                           197,301                       196,960
Amounts advanced                                                   196,923                           4,431
Amounts repaid                                                                  -                         (4,090)        
Amounts written off                                                            -                                  -   
Amounts waived                                                                 -                                  -   
Balance outstanding at end of year                            394,224                       197,301

HMRC official interest rate is being charged on the above loan and the loan is payable on demand

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		668,428		582,643
			668,428		582,643
Current assets
Stocks	4	7,500		7,500
Debtors	5	807,987		565,060
Cash at bank and on hand		519,492		562,269
		1,334,979		1,134,829
Creditors amounts falling due within one year	6	(609,321)		(587,055)
Net current assets (liabilities)			725,658		547,774
Total assets less current liabilities			1,394,086		1,130,417
Creditors amounts falling due after one year	7		(391,224)		(406,122)
Provisions for liabilities	10		(67,198)		(54,201)
Net assets			935,664		670,094
Capital and reserves
Called up share capital			25,000		25,000
Profit and loss account			910,664		645,094
Shareholders' funds			935,664		670,094