2023-01-012023-12-312023-12-31false11124021TRUDY SCRUMPTIOUS 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TRUDY SCRUMPTIOUS LTD

Registered Number
11124021
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

TRUDY SCRUMPTIOUS LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

EPERON, Trudy

Registered Address

Unit 1 Pearl Assurance House
Elbow Lane
Tavistock
PL19 0BG

Registered Number

11124021 (England and Wales)
TRUDY SCRUMPTIOUS LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets314,17015,182
Tangible assets412,46713,001
26,63728,183
Current assets
Stocks-1,500
Cash at bank and on hand6,8612,770
6,8614,270
Creditors amounts falling due within one year6(6,461)(8,317)
Net current assets (liabilities)400(4,047)
Total assets less current liabilities27,03724,136
Net assets27,03724,136
Capital and reserves
Called up share capital11
Profit and loss account27,03624,135
Shareholders' funds27,03724,136
The financial statements were approved and authorised for issue by the Director on 10 September 2024, and are signed on its behalf by:
EPERON, Trudy
Director
Registered Company No. 11124021
TRUDY SCRUMPTIOUS LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year86
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2320,243
At 31 December 2320,243
Amortisation and impairment
At 01 January 235,061
Charge for year1,012
At 31 December 236,073
Net book value
At 31 December 2314,170
At 31 December 2215,182
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2329,762
Additions1,360
At 31 December 2331,122
Depreciation and impairment
At 01 January 2316,761
Charge for year1,894
At 31 December 2318,655
Net book value
At 31 December 2312,467
At 31 December 2213,001
5.Debtors: amounts due within one year
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2023

2022

££
Taxation and social security2,4636,798
Other creditors2,664169
Accrued liabilities and deferred income1,3341,350
Total6,4618,317
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.