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REGISTERED NUMBER: 05104422 (England and Wales)















SCORER BUILDING LIMITED

Unaudited Financial Statements for the Year Ended 30 August 2023






SCORER BUILDING LIMITED (REGISTERED NUMBER: 05104422)






Contents of the Financial Statements
for the year ended 30 August 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 6


SCORER BUILDING LIMITED

Company Information
for the year ended 30 August 2023







Director: I R Scorer





Registered office: 9 Westview
Apperley
Gloucester
Gloucestershire
GL19 4DG





Registered number: 05104422 (England and Wales)





Accountants: Cooper Parry Advisory Limited
CUBO 4th Floor
2 Chamberlain Square
Birmingham
West Midlands
B3 3AX

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Scorer Building Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scorer Building Limited for the year ended 30 August 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Scorer Building Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Scorer Building Limited and state those matters that we have agreed to state to the director of Scorer Building Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scorer Building Limited and its director for our work or for this report.

It is your duty to ensure that Scorer Building Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scorer Building Limited. You consider that Scorer Building Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Scorer Building Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cooper Parry Advisory Limited
CUBO 4th Floor
2 Chamberlain Square
Birmingham
West Midlands
B3 3AX


11 January 2024

SCORER BUILDING LIMITED (REGISTERED NUMBER: 05104422)

Balance Sheet
30 August 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 790 795

Current assets
Stocks 5 10,590 22,140
Debtors 6 2,202 1,167
Cash at bank 44,627 40,060
57,419 63,367
Creditors
Amounts falling due within one year 7 34,440 32,226
Net current assets 22,979 31,141
Total assets less current liabilities 23,769 31,936

Capital and reserves
Called up share capital 35 35
Capital redemption reserve 65 65
Retained earnings 23,669 31,836
Shareholders' funds 23,769 31,936

SCORER BUILDING LIMITED (REGISTERED NUMBER: 05104422)

Balance Sheet - continued
30 August 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 January 2024 and were signed by:





I R Scorer - Director


SCORER BUILDING LIMITED (REGISTERED NUMBER: 05104422)

Notes to the Financial Statements
for the year ended 30 August 2023

1. Statutory information

Scorer Building 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 20% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

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 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 2 (2022 - 2 ) .

SCORER BUILDING LIMITED (REGISTERED NUMBER: 05104422)

Notes to the Financial Statements - continued
for the year ended 30 August 2023

4. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 31 August 2022 4,365 4,200 1,406 9,971
Additions 225 - - 225
At 30 August 2023 4,590 4,200 1,406 10,196
Depreciation
At 31 August 2022 3,653 4,200 1,323 9,176
Charge for year 188 - 42 230
At 30 August 2023 3,841 4,200 1,365 9,406
Net book value
At 30 August 2023 749 - 41 790
At 30 August 2022 712 - 83 795

5. Stocks
2023 2022
£    £   
Work-in-progress 10,590 22,140

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Social security and other tax 1,279 458
VAT 400 -
Prepayments 523 709
2,202 1,167

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 9,803 2,916
Tax 1,650 3,309
VAT - 5,668
Other creditors 2,384 2,255
Directors' current accounts 19,680 17,155
Accruals and deferred income 923 923
34,440 32,226