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REGISTERED NUMBER: 04247368 (England and Wales)




















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

SCIENCESCOPE LIMITED

SCIENCESCOPE LIMITED (REGISTERED NUMBER: 04247368)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SCIENCESCOPE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: D A Crellin





SECRETARY: D A Crellin





REGISTERED OFFICE: 124 High Street
Midsomer Norton
Radstock
Bath
BA3 2DA





REGISTERED NUMBER: 04247368 (England and Wales)





ACCOUNTANTS: PG Owen Limited
Chartered Accountants
124 High Street
Midsomer Norton
Bath
Avon
BA3 2DA

SCIENCESCOPE LIMITED (REGISTERED NUMBER: 04247368)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,436 2,611

CURRENT ASSETS
Stocks 5 32,877 26,852
Debtors 6 1,596 25,844
Cash at bank 11,869 11,944
46,342 64,640
CREDITORS
Amounts falling due within one year 7 266,879 172,300
NET CURRENT LIABILITIES (220,537 ) (107,660 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(215,101

)

(105,049

)

CREDITORS
Amounts falling due after more than one
year

8

47,935

61,643
NET LIABILITIES (263,036 ) (166,692 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (263,037 ) (166,693 )
SHAREHOLDERS' FUNDS (263,036 ) (166,692 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

SCIENCESCOPE LIMITED (REGISTERED NUMBER: 04247368)

BALANCE SHEET - continued
31 MARCH 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2024 and were signed by:





D A Crellin - Director


SCIENCESCOPE LIMITED (REGISTERED NUMBER: 04247368)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Sciencescope Limited 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

SCIENCESCOPE LIMITED (REGISTERED NUMBER: 04247368)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 April 2023 5,396
Additions 6,355
At 31 March 2024 11,751
DEPRECIATION
At 1 April 2023 2,785
Charge for year 3,530
At 31 March 2024 6,315
NET BOOK VALUE
At 31 March 2024 5,436
At 31 March 2023 2,611

5. STOCKS
2024 2023
£    £   
Stocks 32,877 26,852

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 521 24,769
Other debtors 1,075 1,075
1,596 25,844

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 13,564 12,426
Trade creditors 50,820 52,371
Social security and other taxes 7,310 8,715
Other creditors 180,660 84,071
Directors' current accounts 13,196 12,977
Accrued expenses 1,329 1,740
266,879 172,300

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 47,935 61,643

SCIENCESCOPE LIMITED (REGISTERED NUMBER: 04247368)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

9. RELATED PARTY DISCLOSURES

The company was under the control of D A Crellin throughout the current period. Mr Crellin owns all the issued share capital of the company.
Where applicable, interest is charged on overdrawn directors' loan accounts at the official rate.