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REGISTERED NUMBER: 07695637 (England and Wales)













SCRATCHPOST LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






SCRATCHPOST LIMITED (REGISTERED NUMBER: 07695637)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


SCRATCHPOST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Ms. J E Deas





REGISTERED OFFICE: 18 Haslemere Avenue
London
W13 9UJ





REGISTERED NUMBER: 07695637 (England and Wales)





ACCOUNTANTS: Carston Chartered Accountants
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

SCRATCHPOST LIMITED (REGISTERED NUMBER: 07695637)

STATEMENT OF FINANCIAL POSITION
31 JULY 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,072 3,591
3,072 3,591

CURRENT ASSETS
Debtors 6 4,511 4,167
Cash at bank 61,112 58,276
65,623 62,443
CREDITORS
Amounts falling due within one year 7 6,930 9,489
NET CURRENT ASSETS 58,693 52,954
TOTAL ASSETS LESS CURRENT LIABILITIES 61,765 56,545

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 61,665 56,445
SHAREHOLDERS' FUNDS 61,765 56,545

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 director acknowledges her 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.

SCRATCHPOST LIMITED (REGISTERED NUMBER: 07695637)

STATEMENT OF FINANCIAL POSITION - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2024 and were signed by:





Ms. J E Deas - Director


SCRATCHPOST LIMITED (REGISTERED NUMBER: 07695637)

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


1. STATUTORY INFORMATION

ScratchPost 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

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 1 (2022 - 1 ) .

SCRATCHPOST LIMITED (REGISTERED NUMBER: 07695637)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 August 2022
and 31 July 2023 10,000
AMORTISATION
At 1 August 2022
and 31 July 2023 10,000
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 August 2022
and 31 July 2023 11,704
DEPRECIATION
At 1 August 2022 8,113
Charge for year 519
At 31 July 2023 8,632
NET BOOK VALUE
At 31 July 2023 3,072
At 31 July 2022 3,591

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other debtors 4,511 4,167

SCRATCHPOST LIMITED (REGISTERED NUMBER: 07695637)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Taxation and social security 5,760 8,349
Other creditors 1,170 1,140
6,930 9,489

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100