Scrimgeour And Company Limited Filleted Accounts Cover
Scrimgeour And Company Limited
Company No. 01596463
Information for Filing with The Registrar
For the year ended
31 March 2023
Scrimgeour And Company Limited Balance Sheet Registrar
at
31 March 2023
Company No.
01596463
Notes
2023
2022
£
£
Fixed assets
Investments
4
2,173,1392,152,805
2,173,1392,152,805
Current assets
Debtors
5
48335
48335
Creditors: Amount falling due within one year
6
(893)
(1,180)
Net current liabilities
(845)
(845)
Total assets less current liabilities
2,172,2942,151,960
Creditors: Amounts falling due after more than one year
7
(150,000)
(150,000)
Net assets
2,022,2942,001,960
Capital and reserves
Called up share capital
8
22
Revaluation reserve
9
2,022,2922,001,958
Total equity
2,022,2942,001,960
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 12 October 2023
And signed on its behalf by:
A.M.E. Scrimgeour
Director
12 October 2023
Scrimgeour And Company Limited Notes to the Accounts Registrar
for the year ended 31 March 2023
1
General information
Its registered number is: 01596463
Its registered office is:
Office 8, No. 11 Riverside
Riverside Park
Farnham
Surrey
GU9 7UG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as
reported in the profit and loss account because of items of income or expense that are taxable or
deductible in other years and items that are never taxable or deductible. The Company's liability for
current tax is calculated using tax rates that have been enacted or substantively enacted by the end of
the reporting period.

Current tax for the year is recognised in profit or loss, except when they relate to items that are
recognised in other comprehensive income or directly in equity, in which case, the current tax is also
recognised in other comprehensive income or directly in equity respectively.
Investments
Unlisted investments are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are
recognised when paid. Final equity dividends are recognised when approved by the shareholders at the Annual General Meeting.
Provisions
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 can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
22
4
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
At 1 April 2022
2,152,805
2,152,805
Revaluation
20,334
20,334
At 31 March 2023
2,173,139
2,173,139
Provisions/Impairment
Net book values
At 31 March 2023
2,173,139
2,173,139
At 31 March 2022
2,152,805
2,152,805
5
Debtors
2023
2022
£
£
Amounts owed by group undertakings
-287
Prepayments and accrued income
4848
48335
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Taxes and social security
400
400
Accruals and deferred income
493780
8931,180
7
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Other loans
150,000150,000
150,000150,000
8
Share Capital
Share capital includes following:
2023
2022
£
£
185 ordinary shares of £0.01 each
2
2
2
2
9
Reserves
Revaluation Reserve
Total other reserves
£
£
At 1 April 2021
2,001,958
2,001,958
At 31 March 2022 and 1 April 2022
2,001,958
2,001,958
Movement on revaluation reserve
20,334
20,334
At 31 March 2023
2,022,2922,022,292
Revaluation reserve - reflects the revaluation of property other than investment properties.
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