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REGISTERED NUMBER: 05379884 (England and Wales)






Scat Plant Limited

Financial Statements

for the Year Ended 31 March 2023






Scat Plant Limited (Registered number: 05379884)

Contents of the Financial Statements
for the year ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Scat Plant Limited

Company Information
for the year ended 31 March 2023







DIRECTORS: Mr J J C Dempsey
Mrs A Cable





SECRETARY: Mrs A Cable





REGISTERED OFFICE: 33 George Street
Wakefield
West Yorkshire
WF1 1LX





REGISTERED NUMBER: 05379884 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Chartered Accountants
33 George Street
Wakefield
West Yorkshire
WF1 1LX

Scat Plant Limited (Registered number: 05379884)

Balance Sheet
31 March 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 3,000 4,500
Tangible assets 5 28,840 38,401
31,840 42,901

CURRENT ASSETS
Stocks 16,047 11,000
Debtors 6 31,067 43,866
Cash at bank 136,069 121,037
183,183 175,903
CREDITORS
Amounts falling due within one year 7 109,325 110,281
NET CURRENT ASSETS 73,858 65,622
TOTAL ASSETS LESS CURRENT
LIABILITIES

105,698

108,523

CREDITORS
Amounts falling due after more than one
year

8

(21,016

)

(29,717

)

PROVISIONS FOR LIABILITIES (5,480 ) (7,296 )
NET ASSETS 79,202 71,510

Scat Plant Limited (Registered number: 05379884)

Balance Sheet - continued
31 March 2023

2023 2022
Notes £ £ £ £

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 79,102 71,410
SHAREHOLDERS' FUNDS 79,202 71,510

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 were approved by the Board of Directors and authorised for issue on 26 September 2023 and were signed on its behalf by:




Mrs A Cable - Director



Mr J J C Dempsey - Director


Scat Plant Limited (Registered number: 05379884)

Notes to the Financial Statements
for the year ended 31 March 2023


1. STATUTORY INFORMATION

Scat Plant 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.

The presentation currency of the financial statements is the Pound Sterling (£).


All financial information presented has been rounded to the nearest £, unless otherwise stated.

The business address is Quaystone House, Suite 3, Garden House Lane, Tingley, Wakefield, WF3 1NW.

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 net invoiced sales of goods and services, excluding value added tax.

Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows:


Goodwill -5% straight line

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
Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Scat Plant Limited (Registered number: 05379884)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


2. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The company operates an auto-enrolment pension scheme on behalf of its employees and makes defined contributions into the scheme. During the financial year the company also made employer contributions into a director's personal pension scheme. Contributions payable to these pension schemes are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2022
and 31 March 2023 30,000
AMORTISATION
At 1 April 2022 25,500
Amortisation for year 1,500
At 31 March 2023 27,000
NET BOOK VALUE
At 31 March 2023 3,000
At 31 March 2022 4,500

Scat Plant Limited (Registered number: 05379884)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£ £ £
COST
At 1 April 2022
and 31 March 2023 15,119 52,150 67,269
DEPRECIATION
At 1 April 2022 13,978 14,890 28,868
Charge for year 171 9,390 9,561
At 31 March 2023 14,149 24,280 38,429
NET BOOK VALUE
At 31 March 2023 970 27,870 28,840
At 31 March 2022 1,141 37,260 38,401

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 26,841 31,726
Other debtors 4,226 10,350
Prepayments and accrued income - 1,790
31,067 43,866

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts (see note 9) 9,584 9,584
Trade creditors 12,573 15,960
Corporation tax 6,947 4,557
VAT 5,168 1,749
Other creditors 230 282
Directors' current accounts 69,973 72,849
Accruals and deferred income 4,850 5,300
109,325 110,281

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Bank loans (see note 9) 21,016 29,717

Scat Plant Limited (Registered number: 05379884)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 9,584 9,584

Amounts falling due between one and two years:
Bank loans - 1-2 years 9,584 9,584

Amounts falling due between two and five years:
Bank loans - 2-5 years 11,432 20,133

The bank loan has been received under the Government's Bounce back scheme. The loan is repayable over a 5 year period with the repayments starting in August 2021.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100

11. RELATED PARTY DISCLOSURES

During the year, the company carried out their business operations from land owned by one of the company's key management personnel. The land was occupied rent-free.