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REGISTERED NUMBER: 03581731 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2022

for

Scaramanga Design Limited

Scaramanga Design Limited (Registered number: 03581731)






Contents of the Financial Statements
for the year ended 31 March 2022




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Scaramanga Design Limited

Company Information
for the year ended 31 March 2022







DIRECTORS: M H G Strain
Mrs P Chilton





SECRETARY: Mrs L Strain





REGISTERED OFFICE: Studio 6
Chestnut Court
Jill Lane
Sambourne
Worcestershire
B96 6ES





REGISTERED NUMBER: 03581731 (England and Wales)





ACCOUNTANTS: Derek Young & Co Accountants LLP
Chartered Accountants
Estate House
Evesham Street
Redditch
Worcestershire
B97 4HP

Scaramanga Design Limited (Registered number: 03581731)

Abridged Balance Sheet
31 March 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,598 6,105
4,598 6,105

CURRENT ASSETS
Stocks 35,287 35,328
Debtors 82,321 57,705
Cash at bank and in hand 201,348 151,852
318,956 244,885
CREDITORS
Amounts falling due within one year 76,650 45,991
NET CURRENT ASSETS 242,306 198,894
TOTAL ASSETS LESS CURRENT
LIABILITIES

246,904

204,999

CAPITAL AND RESERVES
Called up share capital 6 200 200
Retained earnings 246,704 204,799
SHAREHOLDERS' FUNDS 246,904 204,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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.

Scaramanga Design Limited (Registered number: 03581731)

Abridged Balance Sheet - continued
31 March 2022


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2022 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2022 and were signed on its behalf by:





M H G Strain - Director


Scaramanga Design Limited (Registered number: 03581731)

Notes to the Financial Statements
for the year ended 31 March 2022

1. STATUTORY INFORMATION

Scaramanga Design 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 represents amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of trade discounts, value added tax and any other tax based on the amounts so derived.

Goodwill
Goodwill is being amortised over seven years on a straight line basis with effect from 1 April 2003. The increase in the period over which the goodwill is being amortised reflects the anticipated life of the goodwill. The goodwill relates to the acquisition of a business in 1998.

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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 50% on cost

Tangible fixed assets are stated at cost less depreciation.

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.


Scaramanga Design Limited (Registered number: 03581731)

Notes to the Financial Statements - continued
for the year ended 31 March 2022

2. ACCOUNTING POLICIES - continued
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 5 (2021 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2021
and 31 March 2022 101,939
AMORTISATION
At 1 April 2021
and 31 March 2022 101,939
NET BOOK VALUE

At 31 March 2022 -
At 31 March 2021 -

Scaramanga Design Limited (Registered number: 03581731)

Notes to the Financial Statements - continued
for the year ended 31 March 2022

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2021 123,316
Additions 25
At 31 March 2022 123,341
DEPRECIATION
At 1 April 2021 117,211
Charge for year 1,532
At 31 March 2022 118,743
NET BOOK VALUE
At 31 March 2022 4,598
At 31 March 2021 6,105

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
100 Ordinary A £1 100 100
100 Ordinary B £1 100 100
200 200

7. ULTIMATE CONTROLLING PARTY

At the balance sheet date the Company was under the control of M H G Strain, who owns 51% of the issued
Ordinary A share capital.