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REGISTERED NUMBER: 12082258 (England and Wales)















SCAPE GROUND CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JULY 2023






SCAPE GROUND CONSTRUCTION LIMITED (REGISTERED NUMBER: 12082258)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


SCAPE GROUND CONSTRUCTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







Directors: N R Hibberd
Mrs J Hibberd





Registered office: Trevalyn
Top Road
Summerhill
Wrexham
LL11 4TE





Registered number: 12082258 (England and Wales)





Accountants: John Davies and Co
St Andrews House
Yale Business Village
Ellice Way
Wrexham
Wrexham CB
LL13 7YL

SCAPE GROUND CONSTRUCTION LIMITED (REGISTERED NUMBER: 12082258)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 60,456 39,860

Current assets
Stocks 1,505 4,263
Debtors 5 12,646 2,685
Cash at bank 9,139 4,774
23,290 11,722
Creditors
Amounts falling due within one year 6 26,962 7,370
Net current (liabilities)/assets (3,672 ) 4,352
Total assets less current liabilities 56,784 44,212

Creditors
Amounts falling due after more than one
year

7

(19,539

)

(16,017

)

Provisions for liabilities (8,552 ) (5,278 )
Net assets 28,693 22,917

Capital and reserves
Called up share capital 102 102
Retained earnings 28,591 22,815
28,693 22,917

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

SCAPE GROUND CONSTRUCTION LIMITED (REGISTERED NUMBER: 12082258)

BALANCE SHEET - continued
31 JULY 2023


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 Board of Directors and authorised for issue on 5 April 2024 and were signed on its behalf by:





Mrs J Hibberd - Director


SCAPE GROUND CONSTRUCTION LIMITED (REGISTERED NUMBER: 12082258)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. Statutory information

Scape Ground Construction 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 - 15% on reducing balance
Office equipment - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

SCAPE GROUND CONSTRUCTION LIMITED (REGISTERED NUMBER: 12082258)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


2. Accounting policies - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 1 (2022 - 3 ) .

4. Tangible fixed assets
Plant and Office Motor
machinery equipment vehicles Totals
£    £    £    £   
Cost
At 1 August 2022 43,698 1,209 13,000 57,907
Additions 29,000 1,042 750 30,792
Disposals (1,700 ) - - (1,700 )
At 31 July 2023 70,998 2,251 13,750 86,999
Depreciation
At 1 August 2022 13,185 596 4,266 18,047
Charge for year 6,249 163 2,339 8,751
Eliminated on disposal (255 ) - - (255 )
At 31 July 2023 19,179 759 6,605 26,543
Net book value
At 31 July 2023 51,819 1,492 7,145 60,456
At 31 July 2022 30,513 613 8,734 39,860

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 6,644 24
Other debtors 6,002 2,661
12,646 2,685

SCAPE GROUND CONSTRUCTION LIMITED (REGISTERED NUMBER: 12082258)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


6. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 4,000 4,000
Hire purchase contracts 4,490 2,010
Trade creditors 6,643 5,338
Taxation and social security (7,523 ) (12,283 )
Other creditors 19,352 8,305
26,962 7,370

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans 8,973 13,000
Hire purchase contracts 10,566 3,017
19,539 16,017

8. Related party disclosures

Included in other creditors is a joint loan account operated with the company directors. As at 31st July 2023 the balance of the loan account was a credit of £17,867 (£6,655 - 2022). No interest is being charged on the loan and the balance is repayable on demand.