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REGISTERED NUMBER: 06257045 (England and Wales)



















SCOPE SURVEYS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023






SCOPE SURVEYS LIMITED (REGISTERED NUMBER: 06257045)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


SCOPE SURVEYS LIMITED (REGISTERED NUMBER: 06257045)

BALANCE SHEET
30 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 138,080 176,151

CURRENT ASSETS
Debtors 5 121,529 219,405
Cash at bank 12,209 68,209
133,738 287,614
CREDITORS
Amounts falling due within one year 6 174,468 254,230
NET CURRENT (LIABILITIES)/ASSETS (40,730 ) 33,384
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,350

209,535

CREDITORS
Amounts falling due after more than one year 7 (25,980 ) (53,096 )

PROVISIONS FOR LIABILITIES (33,021 ) (38,775 )
NET ASSETS 38,349 117,664

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 38,339 117,654
SHAREHOLDERS' FUNDS 38,349 117,664

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 May 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.

SCOPE SURVEYS LIMITED (REGISTERED NUMBER: 06257045)

BALANCE SHEET - continued
30 MAY 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2024 and were signed by:





Mr J C Brown - Director


SCOPE SURVEYS LIMITED (REGISTERED NUMBER: 06257045)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

1. STATUTORY INFORMATION

Scope Surveys Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06257045

Registered office: 71 Knowl Piece
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover
Turnover is derived from the provision of surveying services and is recognised when the services are delivered to the customer. Turnover is recorded at the fair value of the consideration received or receivable, and excludes value added tax and rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

SCOPE SURVEYS LIMITED (REGISTERED NUMBER: 06257045)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 period was 11 (2022 - 11 ) .

SCOPE SURVEYS LIMITED (REGISTERED NUMBER: 06257045)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2022 267,917 41,985 309,902
Additions 7,029 - 7,029
At 30 May 2023 274,946 41,985 316,931
DEPRECIATION
At 1 June 2022 111,748 22,003 133,751
Charge for period 40,104 4,996 45,100
At 30 May 2023 151,852 26,999 178,851
NET BOOK VALUE
At 30 May 2023 123,094 14,986 138,080
At 31 May 2022 156,169 19,982 176,151

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2022
and 30 May 2023 99,245 35,085 134,330
DEPRECIATION
At 1 June 2022 28,172 15,795 43,967
Charge for period 17,769 4,823 22,592
At 30 May 2023 45,941 20,618 66,559
NET BOOK VALUE
At 30 May 2023 53,304 14,467 67,771
At 31 May 2022 71,073 19,290 90,363

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 77,744 59,490
Other debtors 43,785 159,915
121,529 219,405

SCOPE SURVEYS LIMITED (REGISTERED NUMBER: 06257045)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 30 MAY 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 17,116 17,081
Trade creditors 34,212 17,315
Taxation and social security 52,957 57,890
Other creditors 60,183 151,944
174,468 254,230

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 20,000 30,000
Hire purchase contracts 5,980 23,096
25,980 53,096

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 23,096 40,177

The hire purchase liabilities are secured over the assets they relate to.

9. RELATED PARTY DISCLOSURES

Dividends amounting to £nil were paid to the director during the year (2022: £37,500).

Dividends amounting to £nil were paid to a close family member of the director during the year (2022: £37,500).

At the year end, the director was owed £46,243 (2022: £76,019).