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REGISTERED NUMBER: 01766062 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

SCOPE COMMUNICATIONS UK LIMITED

SCOPE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 01766062)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SCOPE COMMUNICATIONS UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mr S Fidler
Mr T J Sams
Mrs S Sams
Mr R P Sams
Mr J T Sams
Mr D R Sams
Mr M R Shaw


REGISTERED OFFICE: Quantum House
Steamer Quay
Totnes
Devon
TQ9 5AL


REGISTERED NUMBER: 01766062 (England and Wales)


ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND


BANKERS: HSBC Plc
4 Old Town Street
Plymouth
Devon
PL1 1DD

SCOPE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 01766062)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,103,356 1,094,072

CURRENT ASSETS
Stocks 5 1,325,999 1,066,237
Debtors 6 443,186 417,673
Cash at bank and in hand 579,404 1,097,831
2,348,589 2,581,741
CREDITORS
Amounts falling due within one year 7 1,121,212 1,692,479
NET CURRENT ASSETS 1,227,377 889,262
TOTAL ASSETS LESS CURRENT LIABILITIES 2,330,733 1,983,334

PROVISIONS FOR LIABILITIES 11,774 4,800
NET ASSETS 2,318,959 1,978,534

CAPITAL AND RESERVES
Called up share capital 4,130 4,130
Retained earnings 2,314,829 1,974,404
SHAREHOLDERS' FUNDS 2,318,959 1,978,534

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

SCOPE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 01766062)

BALANCE SHEET - continued
31 MARCH 2024


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 Board of Directors and authorised for issue on 31 August 2024 and were signed on its behalf by:




Mr S Fidler - Director Mr M R Shaw - Director




Mr T J Sams - Director Mrs S Sams - Director


SCOPE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 01766062)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Scope Communications UK 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.
Freehold property - 2% on cost
Plant and machinery - 15% on cost
Computer equipment - 25% on cost

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

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 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.

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 17 (2023 - 17 ) .

SCOPE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 01766062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 April 2023 1,167,160 256,042 146,924 1,570,126
Additions - 14,347 26,691 41,038
At 31 March 2024 1,167,160 270,389 173,615 1,611,164
DEPRECIATION
At 1 April 2023 95,058 245,019 135,977 476,054
Charge for year 15,843 5,403 10,508 31,754
At 31 March 2024 110,901 250,422 146,485 507,808
NET BOOK VALUE
At 31 March 2024 1,056,259 19,967 27,130 1,103,356
At 31 March 2023 1,072,102 11,023 10,947 1,094,072

5. STOCKS
2024 2023
£    £   
Stocks 1,325,999 1,066,237

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 430,688 401,067
Amounts owed by group undertakings 888 -
Prepayments 11,610 16,606
443,186 417,673

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 57,095 64,432
Tax 112,586 119,851
Social security and other taxes 12,296 14,916
VAT 49,079 82,985
Other creditors 31,900 2,742
Directors' current accounts 695,960 1,201,390
Accrued expenses 162,296 206,163
1,121,212 1,692,479

SCOPE COMMUNICATIONS UK LIMITED (REGISTERED NUMBER: 01766062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Mr T J Sams
Balance outstanding at start of year (1,201,390 ) (1,801,390 )
Amounts advanced 505,430 600,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (695,960 ) (1,201,390 )

Loans are unsecured, interest free and repayable on demand.

9. RELATED PARTY DISCLOSURES

During the period the company lent to Scope Management UK Limited, a company Mr T Sams and Mrs S Sams, Directors, are also a Directors of, an amount of £888 (2023: £Nil). The amount owing to the company relating to this loan at the period end, is £888 (2023: £Nil). The loan is unsecured, interest free and repayable on demand.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Scope Management UK Limited.

The ultimate controlling party is Mr T J Sams.