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Company Registration No. 03721694 (England and Wales)
From Scratch Control Systems Limited Unaudited accounts for the year ended 31 March 2023
From Scratch Control Systems Limited Unaudited accounts Contents
Page
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From Scratch Control Systems Limited Company Information for the year ended 31 March 2023
Director
Michael W Higgins
Company Number
03721694 (England and Wales)
Registered Office
44 WILLOW WAY CHRISTCHURCH DORSET BH23 1LA
Accountants
MAAP Consultants Ltd 44 Willow Way CHRISTCHURCH Dorset BH23 1LA
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From Scratch Control Systems Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,326 
8,975 
Current assets
Debtors
26,021 
10,500 
Cash at bank and in hand
25,576 
30,136 
51,597 
40,636 
Creditors: amounts falling due within one year
(25,701)
(18,411)
Net current assets
25,896 
22,225 
Total assets less current liabilities
31,222 
31,200 
Provisions for liabilities
Deferred tax
(1,010)
(1,705)
Net assets
30,212 
29,495 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
30,211 
29,494 
Shareholders' funds
30,212 
29,495 
For the year ending 31 March 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 November 2023 and were signed on its behalf by
Michael W Higgins Director Company Registration No. 03721694
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From Scratch Control Systems Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
From Scratch Control Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 03721694. The registered office is 44 WILLOW WAY, CHRISTCHURCH, DORSET, BH23 1LA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducingbalance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
20,014 
3,516 
18,906 
42,436 
Additions
- 
- 
456 
456 
Disposals
(7,414)
- 
- 
(7,414)
At 31 March 2023
12,600 
3,516 
19,362 
35,478 
Depreciation
At 1 April 2022
13,681 
1,736 
18,044 
33,461 
Charge for the year
997 
445 
330 
1,772 
On disposals
(5,081)
- 
- 
(5,081)
At 31 March 2023
9,597 
2,181 
18,374 
30,152 
Net book value
At 31 March 2023
3,003 
1,335 
988 
5,326 
At 31 March 2022
6,333 
1,780 
862 
8,975 
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From Scratch Control Systems Limited Notes to the Accounts for the year ended 31 March 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
26,021 
10,500 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,231 
4,866 
Taxes and social security
10,402 
8,542 
Other creditors
163 
109 
Loans from directors
10,905 
4,594 
Deferred income
- 
300 
25,701 
18,411 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Transactions with related parties
The company was under the control of Mr Michael Higgins as the sole director and shareholder throughout the current and previous year. Mr Higgins received dividends of £37,074 (2022 - £29,006) during the year. During the year the director increased his loan to the Company by £6,311. The balance owed to him at the year end stood at £10,905 (2022 - £4,594).
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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