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Registered number: 11720754










SCAPE DEVELOPMENT MANAGEMENT LTD

AUDITED
FINANCIAL STATEMENTS

FOR THE YEAR ENDED
30 SEPTEMBER 2024
 






 



 






 
SCAPE DEVELOPMENT MANAGEMENT LTD.
 

COMPANY INFORMATION


Directors
Mr A S Brockley 
Mr N D Taee 
Mr T Ward 
Mr R N Kierans 




Registered number
11720754



Registered office
Lower Ground Floor Gardner House
Hornbeam Park Avenue

Harrogate

North Yorkshire

United Kingdom

HG2 8NA




Independent auditor
Wellden Turnbull Limited
Chartered Accountants & Statutory Auditors

Albany House

Claremont Lane

Esher

Surrey

KT10 9FQ





 
SCAPE DEVELOPMENT MANAGEMENT LTD.
 

CONTENTS



Page
Balance Sheet
 
 
1
Notes to the Financial Statements
 
 
2 - 5


 
SCAPE DEVELOPMENT MANAGEMENT LTD.
REGISTERED NUMBER: 11720754

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
1,042,073
163,443

Cash at bank and in hand
 6 
278,459
430,828

  
1,320,532
594,271

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(398,043)
(594,097)

Net current assets
  
 
 
922,489
 
 
174

Total assets less current liabilities
  
922,489
174

  

Net assets
  
922,489
174


Capital and reserves
  

Called up share capital 
 8 
98
98

Profit and loss account
 9 
922,391
76

  
922,489
174


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 income and retained earnings 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: 




Mr T Ward
Director

Date: 20 December 2024

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
SCAPE DEVELOPMENT MANAGEMENT LTD.
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Scape Development Management Ltd. is a private company, limited by shares and registered in England and Wales, registration number 11720754. The registered office is Lower Ground Floor Gardner House, Hornbeam Park Avenue, Harrogate, North Yorkshire, England, HG2 8NA.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The financial statements are presented in sterling, which is the functional currency of the Company and rounded to the nearest £.

The following principal accounting policies have been applied:

  
2.2

Compliance with accounting standards

The financial statements have been prepared using FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, including the disclosure and presentation requirements of Section 1A, applicable to small companies. There were no material departures from that standard.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

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

Page 2

 
SCAPE DEVELOPMENT MANAGEMENT LTD.
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

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.


 
2.8

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.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
SCAPE DEVELOPMENT MANAGEMENT LTD.
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing these financial statements, management is required to make judgements, estimates and assumptions which affect expected reported income, expenses, assets and liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.
Management do not consider the Company to have any significant judgements nor key sources of estimation uncertainty.


4.


Employees

The average monthly number of employees, including directors, during the year was 9 (2023 - 8).


5.


Debtors

2024
2023
£
£


Trade debtors
137,648
157,433

Other debtors
21,496
2,432

Prepayments and accrued income
882,929
3,578

1,042,073
163,443



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
278,459
430,828



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
7,238
21,946

Corporation tax
299,775
436,270

Taxes and social security
72,862
59,549

Other creditors
4,045
7,606

Accruals
14,123
68,726

398,043
594,097


Page 4

 
SCAPE DEVELOPMENT MANAGEMENT LTD.
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



9,842 (2023 - 9,842) Ordinary shares of £0.01 each
98
98



9.


Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends and other adjustments.


10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £24,212 (2023 - £22,254). Contributions totalling £4,045 (2023 - £7,606) were payable to the fund at the reporting date and are included in other creditors.


11.


Related party transactions

The Company has taken advantage of the exemption available under paragraph 1AC.35 of the Financial Reporting Standard 102 - section 1A.


12.


Controlling party

The Directors do not consider there to be a controlling party.


13.


Auditor's information

The auditor's report on the financial statements for the year ended 30 September 2024 was unqualified.

The audit report was signed on 20 December 2024 by Mark Nelligan FCA (Senior Statutory Auditor) on behalf of Wellden Turnbull Limited.


Page 5