Registered number
12358552
Scullard Payroll Solutions Limited
Filleted Accounts
31 March 2024
Scullard Payroll Solutions Limited
Registered number: 12358552
Balance Sheet
as at 31 March 2024
Notes 2024 2022
£ £
Current assets
Debtors 3 - 589
Cash at bank and in hand - 724
- 1,313
Creditors: amounts falling due within one year 4 (33) (1,583)
Net current liabilities (33) (270)
Net liabilities (33) (270)
Capital and reserves
Called up share capital 10 10
Profit and loss account (43) (280)
Shareholder's funds (33) (270)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Christopher Derrick Peter Scullard
Director
Approved by the board on 24 September 2024
Scullard Payroll Solutions Limited
Notes to the Accounts
for the period from 1 January 2023 to 31 March 2024
1 Accounting policies
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
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. 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.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2022
Number Number
Average number of persons employed by the company 0 0
3 Debtors 2024 2022
£ £
Other debtors - 589
4 Creditors: amounts falling due within one year 2024 2022
£ £
Loans and overdrafts 33 1,516
Trade creditors - 6
Other creditors - 61
33 1,583
5 Related party transactions
During the period repayments of £1,483 of unsecured, interest free loans of were repaid to Scullard & Co Limited, a company registered in England & Wales with company number 07075645. The balance due to Scullard & Co Limited at the period end was £33 (2022: £1,516). Christopher Derrick Peter Scullard is a director and controlling party of Scullard & Co Limited.

During the period sales of £385 (2022: £515) were made to Scullard & Co Limited.
6 Controlling party
The company is controlled by Christopher Derrick Peter Scullard and Helen Gayle Scullard.
7 Other information
Scullard Payroll Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
197-201 Manchester Road
West Timperley
Altrincham
Greater Manchester
WA14 5NU
Scullard Payroll Solutions Limited 12358552 false 2023-01-01 2024-03-31 2024-03-31 VT Final Accounts July 2024 Christopher Derrick Peter Scullard No description of principal activity 12358552 2022-01-01 2022-12-31 12358552 core:WithinOneYear 2022-12-31 12358552 core:ShareCapital 2022-12-31 12358552 core:RetainedEarningsAccumulatedLosses 2022-12-31 12358552 2023-01-01 2024-03-31 12358552 bus:PrivateLimitedCompanyLtd 2023-01-01 2024-03-31 12358552 bus:AuditExempt-NoAccountantsReport 2023-01-01 2024-03-31 12358552 bus:Director40 2023-01-01 2024-03-31 12358552 1 2023-01-01 2024-03-31 12358552 2 2023-01-01 2024-03-31 12358552 countries:England 2023-01-01 2024-03-31 12358552 bus:FRS102 2023-01-01 2024-03-31 12358552 bus:FilletedAccounts 2023-01-01 2024-03-31 12358552 2024-03-31 12358552 core:WithinOneYear 2024-03-31 12358552 core:ShareCapital 2024-03-31 12358552 core:RetainedEarningsAccumulatedLosses 2024-03-31 12358552 2022-12-31 iso4217:GBP xbrli:pure