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2022-07-31 06049134 frs-core:Non-currentFinancialInstruments 7 2022-07-31 06049134 8 2021-08-01 2022-07-31 06049134 frs-core:CurrentFinancialInstruments 8 2022-07-31 06049134 frs-core:Non-currentFinancialInstruments 8 2022-07-31 06049134 9 2021-08-01 2022-07-31 06049134 frs-core:CurrentFinancialInstruments 9 2022-07-31 06049134 frs-core:Non-currentFinancialInstruments 9 2022-07-31 06049134 10 2021-08-01 2022-07-31 06049134 frs-core:CurrentFinancialInstruments 10 2022-07-31 06049134 frs-core:Non-currentFinancialInstruments 10 2022-07-31 06049134 11 2021-08-01 2022-07-31 06049134 frs-core:CurrentFinancialInstruments 11 2022-07-31 06049134 frs-core:Non-currentFinancialInstruments 11 2022-07-31 06049134 12 2021-08-01 2022-07-31 06049134 frs-core:CurrentFinancialInstruments 12 2022-07-31 06049134 frs-core:Non-currentFinancialInstruments 12 2022-07-31 06049134 13 2021-08-01 2022-07-31 06049134 frs-core:CurrentFinancialInstruments 13 2022-07-31 06049134 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2022-07-31 06049134 20 2021-08-01 2022-07-31 06049134 frs-core:CurrentFinancialInstruments 20 2022-07-31 06049134 frs-core:Non-currentFinancialInstruments 20 2022-07-31 06049134 dpl-frs:Item1 2021-08-01 2022-07-31 06049134 dpl-frs:Item1 2021-07-31 06049134 dpl-frs:Item1 2022-07-31 06049134 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 06049134 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 06049134 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 06049134 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 06049134 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 06049134 dpl-frs:Item2 2021-08-01 2022-07-31 06049134 dpl-frs:Item2 2021-07-31 06049134 dpl-frs:Item2 2022-07-31 06049134 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 06049134 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 06049134 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 06049134 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 06049134 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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Registered number: 06049134
Scott Partnership Holdings Ltd.
Unaudited Financial Statements
For The Year Ended 31 July 2023
Reynolds
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06049134
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 310 551
Investments 5 754,651 755,446
754,961 755,997
CURRENT ASSETS
Debtors 6 24,000 53,717
Cash at bank and in hand 87,643 86,430
111,643 140,147
Creditors: Amounts Falling Due Within One Year 7 (689,392 ) (623,636 )
NET CURRENT ASSETS (LIABILITIES) (577,749 ) (483,489 )
TOTAL ASSETS LESS CURRENT LIABILITIES 177,212 272,508
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (59 ) (105 )
NET ASSETS 177,153 272,403
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 177,053 272,303
SHAREHOLDERS' FUNDS 177,153 272,403
Page 1
Page 2
For the year ending 31 July 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Katherine Darlington
Director
12/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Scott Partnership Holdings Ltd. Registered number 06049134 is a limited by shares company incorporated in England & Wales. The Registered Office is 6 Whiteside Station Road, Holmes Chapel, Crewe, Cheshire, CW4 8AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% reducing balance
Fixtures & Fittings 25% reducing balance and 25% straight line
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2022 13,073
Disposals (3,300 )
As at 31 July 2023 9,773
Depreciation
As at 1 August 2022 12,522
Provided during the period 126
Disposals (3,185 )
As at 31 July 2023 9,463
Net Book Value
As at 31 July 2023 310
As at 1 August 2022 551
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 August 2022 755,446
Additions 1,000,001
Disposals (1,000,796 )
As at 31 July 2023 754,651
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 754,651
As at 1 August 2022 755,446
6. Debtors
2023 2022
£ £
Due within one year
Amounts owed by subsidiaries 24,000 53,717
24,000 53,717
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 1,347 243
VAT 120 120
Other loans 1,300 1,460
Accruals and deferred income 1,200 1,199
Directors' loan accounts 28,670 21
Amounts owed to subsidiaries 656,755 620,593
689,392 623,636
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 59 105
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Scott Partnership Group Ltd . Scott Partnership Group Ltd was incorporated in England & Wales. The ultimate controlling party is Katherine Darlington who controls 100% of the shares of Scott Partnership Group Ltd
Page 5