IRIS Accounts Production v24.3.0.553 09709905 director 1.8.23 31.7.24 31.7.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh097099052023-07-31097099052024-07-31097099052023-08-012024-07-31097099052022-07-31097099052022-08-012023-07-31097099052023-07-3109709905ns15:EnglandWales2023-08-012024-07-3109709905ns14:PoundSterling2023-08-012024-07-3109709905ns10:Director12023-08-012024-07-3109709905ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3109709905ns10:SmallEntities2023-08-012024-07-3109709905ns10:AuditExemptWithAccountantsReport2023-08-012024-07-3109709905ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3109709905ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3109709905ns10:FullAccounts2023-08-012024-07-310970990512023-08-012024-07-3109709905ns10:OrdinaryShareClass12023-08-012024-07-3109709905ns10:RegisteredOffice2023-08-012024-07-3109709905ns5:CurrentFinancialInstruments2024-07-3109709905ns5:CurrentFinancialInstruments2023-07-3109709905ns5:Non-currentFinancialInstruments2024-07-3109709905ns5:Non-currentFinancialInstruments2023-07-3109709905ns5:ShareCapital2024-07-3109709905ns5:ShareCapital2023-07-3109709905ns5:RetainedEarningsAccumulatedLosses2024-07-3109709905ns5:RetainedEarningsAccumulatedLosses2023-07-3109709905ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3109709905ns5:PatentsTrademarksLicencesConcessionsSimilar2023-08-012024-07-3109709905ns5:PlantMachinery2023-08-012024-07-3109709905ns5:MotorVehicles2023-08-012024-07-3109709905ns5:PatentsTrademarksLicencesConcessionsSimilar2023-07-3109709905ns5:PatentsTrademarksLicencesConcessionsSimilar2024-07-3109709905ns5:PatentsTrademarksLicencesConcessionsSimilar2023-07-3109709905ns5:PlantMachinery2023-07-3109709905ns5:MotorVehicles2023-07-3109709905ns5:PlantMachinery2024-07-3109709905ns5:MotorVehicles2024-07-3109709905ns5:PlantMachinery2023-07-3109709905ns5:MotorVehicles2023-07-3109709905ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-07-3109709905ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3109709905ns10:OrdinaryShareClass12024-07-31
REGISTERED NUMBER: 09709905 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Scratch'd & Scuff'd Ltd

Scratch'd & Scuff'd Ltd (Registered number: 09709905)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Scratch'd & Scuff'd Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: S Ratcliffe-Mcclelland





REGISTERED OFFICE: 41 Cleeve Mount
Loughborough
Leicestershire
LE11 4SD





REGISTERED NUMBER: 09709905 (England and Wales)





ACCOUNTANTS: Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

Scratch'd & Scuff'd Ltd (Registered number: 09709905)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - 113
Tangible assets 5 2,941 2,050
2,941 2,163

CURRENT ASSETS
Stocks 500 1,000
Debtors 6 500 1,449
Cash at bank 48,847 26,542
49,847 28,991
CREDITORS
Amounts falling due within one year 7 (18,369 ) (17,125 )
NET CURRENT ASSETS 31,478 11,866
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,419

14,029

CREDITORS
Amounts falling due after more than one
year

8

(1,755

)

(3,862

)
NET ASSETS 32,664 10,167

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 32,564 10,067
SHAREHOLDERS' FUNDS 32,664 10,167

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Scratch'd & Scuff'd Ltd (Registered number: 09709905)

Balance Sheet - continued
31 July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2024 and were signed by:





S Ratcliffe-Mcclelland - Director


Scratch'd & Scuff'd Ltd (Registered number: 09709905)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Scratch'd & Scuff'd Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fees are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
Motor vehicles - 25% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Scratch'd & Scuff'd Ltd (Registered number: 09709905)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Franchise
fees
£   
COST
At 1 August 2023
and 31 July 2024 3,400
AMORTISATION
At 1 August 2023 3,287
Amortisation for year 113
At 31 July 2024 3,400
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 113

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 August 2023 3,213 38,514 41,727
Additions 1,407 - 1,407
At 31 July 2024 4,620 38,514 43,134
DEPRECIATION
At 1 August 2023 1,163 38,514 39,677
Charge for year 516 - 516
At 31 July 2024 1,679 38,514 40,193
NET BOOK VALUE
At 31 July 2024 2,941 - 2,941
At 31 July 2023 2,050 - 2,050

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,449
Other debtors 500 -
500 1,449

Scratch'd & Scuff'd Ltd (Registered number: 09709905)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,058 1,958
Taxation and social security 13,515 9,381
Other creditors 2,796 5,786
18,369 17,125

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 1,755 3,862

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Scratch'd & Scuff'd Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scratch'd & Scuff'd Ltd for the year ended 31 July 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Scratch'd & Scuff'd Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Scratch'd & Scuff'd Ltd and state those matters that we have agreed to state to the director of Scratch'd & Scuff'd Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scratch'd & Scuff'd Ltd and its director for our work or for this report.

It is your duty to ensure that Scratch'd & Scuff'd Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scratch'd & Scuff'd Ltd. You consider that Scratch'd & Scuff'd Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Scratch'd & Scuff'd Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


22 October 2024