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Registered number: 00222946









Scapa Blackburn Limited









Financial statements

Information for filing with the registrar

For the year ended 31 December 2023

 
Scapa Blackburn Limited
Registered number: 00222946

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Current assets
  

Debtors
 4 
2,729,519
2,557,463

Net assets
  
2,729,519
2,557,463


Capital and reserves
  

Called up share capital 
  
1,123,000
1,123,000

Share premium account
  
597,732
597,732

Other reserves
  
1,268,200
1,268,200

Profit and loss account
  
(259,413)
(431,469)

  
2,729,519
2,557,463


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


W Dickinson
Director

Date: 25 September 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
Scapa Blackburn Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2023

1.


General information

Scapa Blackburn Limited ('the company') is a private company limited by shares and incorporated in England, registered number 222946. The address of the registered office and principal place of business is Manchester Road, Ashton Under Lyne, Manchester, OL7 0ED.
The nature of the Company's operations is to act as a financing company within the Mativ Holdings Inc. group.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

 
Scapa Blackburn Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2023

2.Accounting policies (continued)

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees



The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).


4.


Debtors

2023
2022
£
£

Due after more than one year

Amounts owed by group undertakings
-
2,474,440

-
2,474,440

Due within one year

Amounts owed by group undertakings
2,629,195
-

Deferred taxation
100,324
83,023

2,729,519
2,557,463



5.


Related party transactions

Advantage has been taken of the exemption permitted by FRS 102 section 33 not to disclose transactions with other wholly-owned entities that are part of the group. There are no other related party transactions.


6.


Controlling party

The Company's immediate parent company is Scapa Group Limited, a company incorporated in England and Wales with company number 00826179.
The ultimate parent undertaking and controlling party is Mativ Holdings Inc., which is the parent undertaking of the smallest and largest group to consolidate these financial statements.
Copies of the consolidated financial statements of Mativ Holdings Inc. may be obtained from its registered office, from the Company Secretary, Mativ Holdings Inc., 100 Kimball Place, Suite 600 Alpharetta, Georgia, 30009, USA.

Page 3

 
Scapa Blackburn Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2023

7.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 26 September 2024 by Helen Besant Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.

Page 4