1 April 2023 false Taxfiler 2024.1 9056508business:PrivateLimitedCompanyLtd2023-04-012024-03-31 90565082023-03-31 90565082023-04-012024-03-31 9056508business:AuditExemptWithAccountantsReport2023-04-012024-03-31 9056508business:FilletedAccounts2023-04-012024-03-31 90565082024-03-31 9056508business:Director12023-04-012024-03-31 9056508business:Director22023-04-012024-03-31 9056508business:RegisteredOffice2023-04-012024-03-31 90565082023-03-31 9056508core:WithinOneYear2024-03-31 9056508core:WithinOneYear2023-03-31 9056508core:AfterOneYear2024-03-31 9056508core:AfterOneYear2023-03-31 9056508core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 9056508core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 9056508core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 9056508core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 9056508core:PreviouslyStatedAmount2024-03-31 9056508core:PreviouslyStatedAmount2023-03-31 9056508business:SmallEntities2023-04-012024-03-31 9056508countries:EnglandWales2023-04-012024-03-31 9056508core:PlantMachinery2023-04-012024-03-31 9056508core:MotorVehicles2023-04-012024-03-31 9056508core:FurnitureFittings2023-04-012024-03-31 9056508core:ComputerEquipment2023-04-012024-03-31 9056508core:PlantMachinery2023-03-31 9056508core:MotorVehicles2023-03-31 9056508core:FurnitureFittings2023-03-31 9056508core:ComputerEquipment2023-03-31 9056508core:PlantMachinery2024-03-31 9056508core:MotorVehicles2024-03-31 9056508core:FurnitureFittings2024-03-31 9056508core:ComputerEquipment2024-03-31 9056508business:OrdinaryShareClass12023-04-012024-03-31 9056508business:OrdinaryShareClass12022-04-012023-03-31 9056508business:Director112023-04-012024-03-31 9056508business:Director112023-03-31 9056508business:Director112024-03-31 9056508business:Director222023-04-012024-03-31 9056508business:Director222023-03-31 9056508business:Director222024-03-31 90565082022-04-012023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 9056508 (England and Wales)
Scrum and Kanban Limited Unaudited accounts for the year ended 31 March 2024
Scrum and Kanban Limited Unaudited accounts Contents
Page
- 2 -
Scrum and Kanban Limited Company Information for the year ended 31 March 2024
Directors
David Lowe Helen Lowe
Company Number
9056508 (England and Wales)
Registered Office
Innovation Centre Howbery Business Park, Benson Lane Wallingford Oxfordshire OX10 8BA UK
Accountants
Capsa Accounting Ltd 2 The Moorings Conyer Sittingbourne Kent ME9 9HQ
- 3 -
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Scrum and Kanban Limited for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scrum and Kanban Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Capsa Accounting Ltd Member in Practice 2 The Moorings Conyer Sittingbourne Kent ME9 9HQ 3 April 2024
- 4 -
Scrum and Kanban Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,011 
2,393 
Current assets
Debtors
754 
23,110 
Cash at bank and in hand
10,947 
56,977 
11,701 
80,087 
Creditors: amounts falling due within one year
(14,537)
(34,748)
Net current (liabilities)/assets
(2,836)
45,339 
Total assets less current liabilities
(1,825)
47,732 
Creditors: amounts falling due after more than one year
(17,884)
(23,275)
Net (liabilities)/assets
(19,709)
24,457 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(19,719)
24,447 
Shareholders' funds
(19,709)
24,457 
For the year ending 31 March 2024 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 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 of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by
David Lowe Director Company Registration No. 9056508
- 5 -
Scrum and Kanban Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Scrum and Kanban Limited is a private company, limited by shares, registered in England and Wales, registration number 9056508. The registered office is Innovation Centre, Howbery Business Park, Benson Lane, Wallingford, Oxfordshire, OX10 8BA, UK.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
50% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
50% Straight Line
Computer equipment
50% Straight Line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 6 -
Scrum and Kanban Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
333 
528 
1,159 
14,665 
16,685 
Additions
- 
- 
- 
1,498 
1,498 
Disposals
- 
- 
- 
(6,297)
(6,297)
At 31 March 2024
333 
528 
1,159 
9,866 
11,886 
Depreciation
At 1 April 2023
333 
528 
1,159 
12,272 
14,292 
Charge for the year
- 
- 
- 
2,880 
2,880 
On disposals
- 
- 
- 
(6,297)
(6,297)
At 31 March 2024
333 
528 
1,159 
8,855 
10,875 
Net book value
At 31 March 2024
- 
- 
- 
1,011 
1,011 
At 31 March 2023
- 
- 
- 
2,393 
2,393 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
754 
17,770 
Accrued income and prepayments
- 
5,340 
754 
23,110 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
8,086 
9,931 
Taxes and social security
6,641 
24,743 
Loans from directors
(190)
74 
14,537 
34,748 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
17,884 
23,275 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary Shares of £1 each
10 
10 
- 7 -
Scrum and Kanban Limited Notes to the Accounts for the year ended 31 March 2024
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
David Lowe
Director's Current Account
(37)
8,132 
8,000 
95 
Helen Lowe
Director's Current Account
(37)
8,132 
8,000 
95 
(74)
16,264 
16,000 
190 
10
Controlling party
David Lowe and Helen Lowe are the directors and each is a 50% shareholder.
11
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 8 -