2023-01-012023-12-312023-12-31false11544138SMOULDER & SCORCH LTD2024-04-05iso4217:GBPxbrli:pure115441382023-01-01115441382023-12-31115441382023-01-012023-12-31115441382022-01-01115441382022-12-31115441382022-01-012022-12-3111544138bus:SmallEntities2023-01-012023-12-3111544138bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3111544138bus:FullAccounts2023-01-012023-12-3111544138bus:PrivateLimitedCompanyLtd2023-01-012023-12-3111544138core:WithinOneYear2023-12-3111544138core:AfterOneYear2023-12-3111544138core:WithinOneYear2022-12-3111544138core:AfterOneYear2022-12-3111544138core:ShareCapital2023-12-3111544138core:SharePremium2023-12-3111544138core:RevaluationReserve2023-12-3111544138core:OtherReservesSubtotal2023-12-3111544138core:RetainedEarningsAccumulatedLosses2023-12-3111544138core:ShareCapital2022-12-3111544138core:SharePremium2022-12-3111544138core:RevaluationReserve2022-12-3111544138core:OtherReservesSubtotal2022-12-3111544138core:RetainedEarningsAccumulatedLosses2022-12-3111544138core:LandBuildings2023-12-3111544138core:PlantMachinery2023-12-3111544138core:Vehicles2023-12-3111544138core:FurnitureFittings2023-12-3111544138core:OfficeEquipment2023-12-3111544138core:NetGoodwill2023-12-3111544138core:IntangibleAssetsOtherThanGoodwill2023-12-3111544138core:ListedExchangeTraded2023-12-3111544138core:UnlistedNon-exchangeTraded2023-12-3111544138core:LandBuildings2022-12-3111544138core:PlantMachinery2022-12-3111544138core:Vehicles2022-12-3111544138core:FurnitureFittings2022-12-3111544138core:OfficeEquipment2022-12-3111544138core:NetGoodwill2022-12-3111544138core:IntangibleAssetsOtherThanGoodwill2022-12-3111544138core:ListedExchangeTraded2022-12-3111544138core:UnlistedNon-exchangeTraded2022-12-3111544138core:LandBuildings2023-01-012023-12-3111544138core:PlantMachinery2023-01-012023-12-3111544138core:Vehicles2023-01-012023-12-3111544138core:FurnitureFittings2023-01-012023-12-3111544138core:OfficeEquipment2023-01-012023-12-3111544138core:NetGoodwill2023-01-012023-12-3111544138core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111544138core:ListedExchangeTraded2023-01-012023-12-3111544138core:UnlistedNon-exchangeTraded2023-01-012023-12-3111544138core:MoreThanFiveYears2023-01-012023-12-3111544138core:Non-currentFinancialInstruments2023-12-3111544138core:Non-currentFinancialInstruments2022-12-3111544138dpl:CostSales2023-01-012023-12-3111544138dpl:DistributionCosts2023-01-012023-12-3111544138core:LandBuildings2023-01-012023-12-3111544138core:PlantMachinery2023-01-012023-12-3111544138core:Vehicles2023-01-012023-12-3111544138core:FurnitureFittings2023-01-012023-12-3111544138core:OfficeEquipment2023-01-012023-12-3111544138dpl:AdministrativeExpenses2023-01-012023-12-3111544138core:NetGoodwill2023-01-012023-12-3111544138core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111544138dpl:GroupUndertakings2023-01-012023-12-3111544138dpl:ParticipatingInterests2023-01-012023-12-3111544138dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3111544138core:ListedExchangeTraded2023-01-012023-12-3111544138dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3111544138core:UnlistedNon-exchangeTraded2023-01-012023-12-3111544138dpl:CostSales2022-01-012022-12-3111544138dpl:DistributionCosts2022-01-012022-12-3111544138core:LandBuildings2022-01-012022-12-3111544138core:PlantMachinery2022-01-012022-12-3111544138core:Vehicles2022-01-012022-12-3111544138core:FurnitureFittings2022-01-012022-12-3111544138core:OfficeEquipment2022-01-012022-12-3111544138dpl:AdministrativeExpenses2022-01-012022-12-3111544138core:NetGoodwill2022-01-012022-12-3111544138core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111544138dpl:GroupUndertakings2022-01-012022-12-3111544138dpl:ParticipatingInterests2022-01-012022-12-3111544138dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111544138core:ListedExchangeTraded2022-01-012022-12-3111544138dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111544138core:UnlistedNon-exchangeTraded2022-01-012022-12-3111544138core:NetGoodwill2023-12-3111544138core:IntangibleAssetsOtherThanGoodwill2023-12-3111544138core:LandBuildings2023-12-3111544138core:PlantMachinery2023-12-3111544138core:Vehicles2023-12-3111544138core:FurnitureFittings2023-12-3111544138core:OfficeEquipment2023-12-3111544138core:AfterOneYear2023-12-3111544138core:WithinOneYear2023-12-3111544138core:ListedExchangeTraded2023-12-3111544138core:UnlistedNon-exchangeTraded2023-12-3111544138core:ShareCapital2023-12-3111544138core:SharePremium2023-12-3111544138core:RevaluationReserve2023-12-3111544138core:OtherReservesSubtotal2023-12-3111544138core:RetainedEarningsAccumulatedLosses2023-12-3111544138core:NetGoodwill2022-12-3111544138core:IntangibleAssetsOtherThanGoodwill2022-12-3111544138core:LandBuildings2022-12-3111544138core:PlantMachinery2022-12-3111544138core:Vehicles2022-12-3111544138core:FurnitureFittings2022-12-3111544138core:OfficeEquipment2022-12-3111544138core:AfterOneYear2022-12-3111544138core:WithinOneYear2022-12-3111544138core:ListedExchange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SMOULDER & SCORCH LTD

Registered Number
11544138
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

SMOULDER & SCORCH LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Keiron Ash

Registered Address

Walker House
Market Place
Somerton
TA11 7LZ

Registered Number

11544138 (England and Wales)
SMOULDER & SCORCH LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets318,81614,942
18,81614,942
Current assets
Stocks42,5001,500
Debtors522,926-
Cash at bank and on hand6,5546,282
31,9807,782
Creditors amounts falling due within one year6(44,242)(14,939)
Net current assets (liabilities)(12,262)(7,157)
Total assets less current liabilities6,5547,785
Creditors amounts falling due after one year7(5,650)(7,610)
Net assets904175
Capital and reserves
Called up share capital21
Profit and loss account902174
Shareholders' funds904175
The financial statements were approved and authorised for issue by the Director on 5 April 2024, and are signed on its behalf by:
Keiron Ash
Director
Registered Company No. 11544138
SMOULDER & SCORCH 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
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 year1515
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 2312,08513,5161,07926,680
Additions-10,782-10,782
Disposals(1,585)--(1,585)
At 31 December 2310,50024,2981,07935,877
Depreciation and impairment
At 01 January 236,4394,93936011,738
Charge for year1,3124,8393606,511
On disposals(1,188)--(1,188)
At 31 December 236,5639,77872017,061
Net book value
At 31 December 233,93714,52035918,816
At 31 December 225,6468,57771914,942
4.Stocks

2023

2022

££
Raw materials and consumables2,5001,500
Total2,5001,500
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables7,791-
Amounts owed by associates and joint ventures / participating interests14,591-
Other debtors1-
Prepayments and accrued income543-
Total22,926-
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables14,808-
Amounts owed to related parties-6,883
Taxation and social security22,9026,875
Other creditors4,561113
Accrued liabilities and deferred income1,9711,068
Total44,24214,939
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.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts5,6507,610
Total5,6507,610