Company registration number 12048712 (England and Wales)
SCENESAFE HOLDINGS LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
LB GROUP
Swift House
Ground Floor
18 Hoffmanns Way
Chelmsford
Essex
UK
CM1 1GU
SCENESAFE HOLDINGS LTD
COMPANY INFORMATION
Directors
Mr M Hopson
Mr S Wiseman
Secretary
Ms J Smith
Company number
12048712
Registered office
Midas House
Units 8 & 9, Burnham Business Park
Springfield Road
Burnham-on-Crouch
Essex
UK
CM0 8TE
Auditor
LB Group Limited (Chelmsford)
Ground Floor
Swift House
18 Hoffmanns Way
Chelmsford
CM1 1GU
SCENESAFE HOLDINGS LTD
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3 - 4
Directors' responsibilities statement
5
Independent auditor's report
6 - 9
Profit and loss account
10
Group statement of comprehensive income
11
Group balance sheet
12
Company balance sheet
13
Group statement of changes in equity
14
Company statement of changes in equity
15
Group statement of cash flows
16
Notes to the financial statements
17 - 31
SCENESAFE HOLDINGS LTD
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2024
- 1 -

The directors present the strategic report for the year ended 30 April 2024.

Fair review of the business

The principal activity of the group during the year was that of the manufacture, supply and distribution of scene of crime and forensic equipment; including forensic recovery kits, personal protective equipment and associated consumables. More information about SceneSafe can be found at www.scenesafe.co.uk

Business review

Results of Operations

 

This year’s trading figures are the first full 12-month report since our revised financial year (which covered our trading position over the previous 18 months rather than the usual 12). This previous trading year extension has somewhat skewed our financials simply due to the additional 6 months of trading activity. I have for the purposes of this report provided our performance figures in comparison to our 2023 accounts, but pro-rated so as to provide a direct 12-month year on year comparison. As you can see, the business has continued to perform extremely well in what continue to be challenging circumstances.

 

This year has seen continued significant investment into the business. Our second facility based in Maldon, Essex which became operational in the previous financial year is now responsible for a significant portion of our output, particularly with regards to forensic kit production. The Burnham on Crouch facility remains our administrative headquarters and distribution hub. Stock levels to service the immediate requirements of our clients remains our priority, with stock levels consistent to last year. Staffing levels have now settled, having increased significantly in the previous year.

 

To summarise our trading performance; turnover for the pro-rated period increased by just over 15% overall, with our gross profit position increasing by 4% on the previous year. Domestic sales increased by just under 10%, with export sales reporting a very strong 35% growth in sales into the EU and over 88% growth for Rest of World. Key to this success is the continued development of our first regional SceneSafe affiliate based in Dubai, UAE. “SceneSafe Trading LLC” which has over this year performed above and beyond expectations.

 

As with previous years; SceneSafe continues to recognise the importance of social value and remains fully committed to initiatives such as the UK Living Wage Foundation. We continue to adopt best payment practise under the Department for Business Prompt Payment Code (PPC). As part of our environmental strategy, we will continue our journey towards a proposed Net Zero carbon footprint. Whilst knowing this is a challenging task, we are committed to reducing our overall carbon footprint in a positive way.

Other information and explanations

Technical Operations

 

We are extremely pleased to announce that after a great deal of hard work, preparation and team effort; we have, in addition to our existing ISO 9001 Quality and ISO 14001 Environmental management certifications, now officially certified our adherence to ISO 18385:2016 “Minimising the risk of human DNA contamination in products used to collect, store and analyse biological material for forensic purposes”. Whilst being able to demonstrate our adherence to this standard since 2019 via audits conducted by Transforming Forensics and the Forensic Capability Network, it was felt necessary to be able to do more than self-certify our adherence to this vitally important forensic standard. To enable this, in February 2024, our management systems were comprehensively audited by Bureau Veritas and we successfully passed the robust conditions for becoming fully accredited to this standard – only the 13th Company worldwide (and only the second in the UK) to achieve this. Our certification to this important standard covers both of our UK operational facilities.

 

Outlook for the coming year

 

The general outlook for SceneSafe for the coming year remains very positive. We can report that the business has retained the UK National Framework contract to supply forensic consumables and kits for a further 5 years, and this contract will commence in October 2024. The business has also been successful in the award of significant contracts for forensic kits and consumables outside of the UK. We look forwards to the coming year and the opportunities that will come with it.

SCENESAFE HOLDINGS LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -
Other information and explanations

Acknowledgements

 

As with all previous years; we would like to gratefully acknowledge the continued support from our team here at SceneSafe at all levels of the business, which has enabled us to continue to perform well in what remains a challenging environment. The support of our supply chain partners and service providers is also gratefully acknowledged.

On behalf of the board

Mr M Hopson
Director
31 January 2025
SCENESAFE HOLDINGS LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -

The directors present their annual report and financial statements for the year ended 30 April 2024.

Principal activities

The principal activity of the company is that of a holding company.

 

The principal activity of the group continued to be that of the supply and distribution of scene of crime and forensic equipment.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr M Hopson
Mr S Wiseman
Results and dividends

The results for the year are set out on page 10. The results for the prior period are not directly comparable with the current period, as the prior accounting period was 18 months long due to an extended year end.

Ordinary dividends were paid amounting to £533,913 (2023: £850,938). The directors do not recommend the payment of a further dividend.

Qualifying third party indemnity provisions

The group has made qualifying third party indemnity provisions for the benefit of its directors during the year. These provisions remain in force at the reporting date.

Financial instruments
Liquidity risk

The company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business.

Foreign currency risk

The company's principal foreign currency exposures arise from trading overseas. The company does not have any financial instruments to hedge this risk, however due to the small value of foreign transactions it is not deemed necessary.

Credit risk

Investments of cash surpluses and borrowings are made through banks and companies which must fulfil credit rating criteria.

 

All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors are monitoring on an ongoing basis and provision is made for doubtful debts where necessary.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

SCENESAFE HOLDINGS LTD
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 4 -
Auditor

The auditor, LB Group Limited (Chelmsford), is deemed to be reappointed under section 487(2) of the Companies Act 2006.

On behalf of the board
Mr M Hopson
Mr S Wiseman
Director
Director
31 January 2025
SCENESAFE HOLDINGS LTD
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 APRIL 2024
- 5 -

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

 

 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SCENESAFE HOLDINGS LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SCENESAFE HOLDINGS LTD
- 6 -
Opinion

We have audited the financial statements of Scenesafe Holdings Ltd (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 April 2024 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

SCENESAFE HOLDINGS LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SCENESAFE HOLDINGS LTD
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.

 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

 

 

SCENESAFE HOLDINGS LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SCENESAFE HOLDINGS LTD
- 8 -

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, incorporated the following:

 

 

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

 

 

To address the risk of fraud through management bias and override of controls, our work included:

 

 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

 

 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditors-responsibilities-for-the-audit/. This description forms part of our auditor's report.

 

 

SCENESAFE HOLDINGS LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SCENESAFE HOLDINGS LTD
- 9 -

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Warman (Senior Statutory Auditor)
For and on behalf of LB Group Limited (Chelmsford)
31 January 2025
Chartered Accountants
Statutory Auditor
Ground Floor
Swift House
18 Hoffmanns Way
Chelmsford
CM1 1GU
SCENESAFE HOLDINGS LTD
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2024
- 10 -
Year
Period
ended
ended
30 April
30 April
2024
2023
Notes
£
£
Turnover
3
16,180,491
20,761,906
Cost of sales
(9,119,604)
(12,692,485)
Gross profit
7,060,887
8,069,421
Distribution costs
(597,712)
(716,703)
Administrative expenses
(3,643,846)
(4,169,732)
Other operating income
30,350
3,378
Operating profit
4
2,849,679
3,186,364
Interest receivable and similar income
8
303,074
87,314
Interest payable and similar expenses
9
(187)
-
0
Profit before taxation
3,152,566
3,273,678
Tax on profit
10
(769,681)
(724,106)
Profit for the financial year
23
2,382,885
2,549,572
Profit for the financial year is all attributable to the owners of the parent company.

The profit and loss account has been prepared on the basis that all operations are continuing operations.

SCENESAFE HOLDINGS LTD
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 APRIL 2024
- 11 -
Year
Period
ended
ended
30 April
30 April
2024
2023
£
£
Profit for the year
2,382,885
2,549,572
Other comprehensive income
Currency translation loss arising in the year
(1,077)
-
0
Total comprehensive income for the year
2,381,808
2,549,572
Total comprehensive income for the year is all attributable to the owners of the parent company.
SCENESAFE HOLDINGS LTD
GROUP BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 12 -
2024
2023
Notes
£
£
£
£
Fixed assets
Goodwill
11
1,045,127
1,229,561
Tangible assets
12
2,317,296
2,349,373
3,362,423
3,578,934
Current assets
Stocks
16
3,423,047
3,378,086
Debtors falling due after more than one year
17
2,044,057
1,924,314
Debtors falling due within one year
17
1,479,105
1,108,978
Cash at bank and in hand
6,466,671
4,603,457
13,412,880
11,014,835
Creditors: amounts falling due within one year
18
(2,041,236)
(1,707,597)
Net current assets
11,371,644
9,307,238
Total assets less current liabilities
14,734,067
12,886,172
Provisions for liabilities
Deferred tax liability
20
64,300
64,300
(64,300)
(64,300)
Net assets
14,669,767
12,821,872
Capital and reserves
Called up share capital
22
600
600
Other reserves
23
5,175,433
5,176,510
Profit and loss reserves
23
9,493,734
7,644,762
Total equity
14,669,767
12,821,872
The financial statements were approved by the board of directors and authorised for issue on 31 January 2025 and are signed on its behalf by:
Mr M Hopson
Mr S Wiseman
Director
Director
SCENESAFE HOLDINGS LTD
COMPANY BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 13 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investment property
13
1,961,986
1,961,986
Investments
14
2,612,921
2,612,921
4,574,907
4,574,907
Current assets
Debtors
17
600
600
Net current assets
600
600
Total assets less current liabilities
4,575,507
4,575,507
Creditors: amounts falling due after more than one year
19
(4,544,907)
(4,574,907)
Net assets
30,600
600
Capital and reserves
Called up share capital
22
600
600
Profit and loss reserves
23
30,000
-
0
Total equity
30,600
600

As permitted by s408 Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s profit for the year was £30,000 (2023: £nil).

The financial statements were approved by the board of directors and authorised for issue on 31 January 2025 and are signed on its behalf by:
Mr M Hopson
Mr S Wiseman
Director
Director
Company registration number 12048712 (England and Wales)
SCENESAFE HOLDINGS LTD
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024
- 14 -
Share capital
Other reserves
Currency translation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 November 2021
600
5,176,510
-
0
5,946,128
11,123,238
Period ended 30 April 2023:
Profit and total comprehensive income
-
-
-
2,549,572
2,549,572
Dividends
-
-
-
(850,938)
(850,938)
Balance at 30 April 2023
600
5,176,510
-
0
7,644,762
12,821,872
Year ended 30 April 2024:
Profit for the year
-
-
-
2,382,885
2,382,885
Other comprehensive income:
Currency translation differences
-
-
(1,077)
-
0
(1,077)
Total comprehensive income
-
-
(1,077)
2,382,885
2,381,808
Dividends
-
-
-
(533,913)
(533,913)
Balance at 30 April 2024
600
5,176,510
(1,077)
9,493,734
14,669,767
SCENESAFE HOLDINGS LTD
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024
- 15 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 November 2021
600
-
0
600
Period ended 30 April 2023:
Profit and total comprehensive income for the period
-
-
-
0
Balance at 30 April 2023
600
-
0
600
Year ended 30 April 2024:
Profit and total comprehensive income
-
30,000
30,000
Balance at 30 April 2024
600
30,000
30,600
SCENESAFE HOLDINGS LTD
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2024
- 16 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
28
2,680,850
932,544
Interest paid
(187)
-
0
Corporation taxes paid
(539,813)
(441,990)
Net cash inflow from operating activities
2,140,850
490,554
Investing activities
Purchase of tangible fixed assets
(45,720)
(2,264,544)
Proceeds from disposal of tangible fixed assets
-
298
Interest received
303,074
87,314
Net cash generated from/(used in) investing activities
257,354
(2,176,932)
Financing activities
Dividends paid to equity shareholders
(533,913)
(850,938)
Net cash used in financing activities
(533,913)
(850,938)
Net increase/(decrease) in cash and cash equivalents
1,864,291
(2,537,316)
Cash and cash equivalents at beginning of year
4,603,457
7,140,773
Effect of foreign exchange movements on translation of foreign subsidiary
(1,077)
-
0
Cash and cash equivalents at end of year
6,466,671
4,603,457
SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 17 -
1
Accounting policies
Company information

Scenesafe Holdings Ltd (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Midas House Units 8&9 Burnham Business Park, springfield Road, Burnham-On-Crouch, England CM0 8TE.

 

The group consists of Scenesafe Holdings Ltd and all of its subsidiaries.

1.1
Reporting period

The prior year figures are not directly comparable with the figures for the current year, as the prior year accounting period was 18 months long due to an extended year end.

1.2
Accounting convention

The financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Business combinations

In the parent company financial statements, the cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. Investments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

 

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.4
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Scenesafe Holdings Ltd together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

 

All financial statements are made up to 30 April 2024. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

 

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 18 -
1.5
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.6
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.7
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.8
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

 

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.9
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Leasehold land and buildings
10% to 20% straight line
Plant and machinery
15% reducing balance
Office & computer equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

 

Depreciation is not provided on freehold land and buildings as in the opinion of the Directors, the realisable value would be greater than the book value of the assets. This treatment constitutes a departure from the Companies Act requirements to depreciate tangible fixed assets over their useful lives, but is necessary to achieve a true and fair view.

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 19 -
1.10
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.11
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

 

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.12
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.13
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 20 -
1.14
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

 

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 21 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.15
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.16
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 22 -
1.17
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.18
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.19
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

1.20
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Turnover
2024
2023
£
£
Turnover analysed by geographical market
UK
12,555,702
17,129,338
Europe
2,859,739
3,159,757
Rest of world
765,050
440,255
16,180,491
20,729,350

All turnover in the current and prior accounting period is attributable to the supply and distribution of scene of crime and forensic equipment.

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 23 -
4
Operating profit
2024
2023
£
£
Operating profit for the year is stated after charging/(crediting):
Exchange losses/(gains)
72,028
(1,138)
Research and development costs
416
331
Depreciation of owned tangible fixed assets
77,795
75,223
Profit on disposal of tangible fixed assets
-
(10)
Amortisation of intangible assets
184,434
184,435
Operating lease charges
176,108
102,558
5
Auditor's remuneration
2024
2023
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
3,500
2,750
Audit of the financial statements of the company's subsidiaries
25,000
23,704
28,500
26,454
6
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
2024
2023
2024
2023
Number
Number
Number
Number
Distribution
78
79
-
-
Administration
12
18
2
2
Sales
14
12
-
-
Total
104
109
2
2

Their aggregate remuneration comprised:

Group
Company
2024
2023
2024
2023
£
£
£
£
Wages and salaries
2,226,264
2,900,139
-
0
-
0
Social security costs
168,465
209,665
-
-
Pension costs
60,023
73,733
-
0
-
0
2,454,752
3,183,537
-
0
-
0
SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 24 -
7
Directors' remuneration
2024
2023
£
£
Remuneration for qualifying services
37,009
57,595
Company pension contributions to defined contribution schemes
26,118
36,247
63,127
93,842
The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 4 (2023 - 3).
8
Interest receivable and similar income
2024
2023
£
£
Interest income
Interest on bank deposits
203,331
11,670
Other interest income
99,743
75,644
Total income
303,074
87,314
9
Interest payable and similar expenses
2024
2023
£
£
Other finance costs:
Other interest
187
-
10
Taxation
2024
2023
£
£
Current tax
UK corporation tax on profits for the current period
769,681
656,506
Deferred tax
Origination and reversal of timing differences
-
0
67,600
Total tax charge
769,681
724,106
SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
10
Taxation
(Continued)
- 25 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2024
2023
£
£
Profit before taxation
3,152,566
3,273,678
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2023: 19.00%)
788,142
621,999
Tax effect of expenses that are not deductible in determining taxable profit
417
2,000
Effect of change in corporation tax rate
-
11,064
Group relief
(51,279)
-
0
Permanent capital allowances in excess of depreciation
987
(27,521)
Amortisation on assets not qualifying for tax allowances
46,109
35,043
Effect of overseas tax rates
(7,194)
13,921
Deferred tax adjustments in respect of prior years
-
0
67,600
Utilisation of tax losses
(7,501)
-
0
Taxation charge
769,681
724,106
11
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 May 2023 and 30 April 2024
1,844,342
Amortisation and impairment
At 1 May 2023
614,781
Amortisation charged for the year
184,434
At 30 April 2024
799,215
Carrying amount
At 30 April 2024
1,045,127
At 30 April 2023
1,229,561
The company had no intangible fixed assets at 30 April 2024 or 30 April 2023.
SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 26 -
12
Tangible fixed assets
Group
Freehold land and buildings
Leasehold land and buildings
Plant and machinery
Office & computer equipment
Total
£
£
£
£
£
Cost
At 1 May 2023
1,961,986
261,486
129,424
156,923
2,509,819
Additions
-
0
32,086
3,520
10,114
45,720
Disposals
-
0
-
0
-
0
(225)
(225)
At 30 April 2024
1,961,986
293,572
132,944
166,812
2,555,314
Depreciation and impairment
At 1 May 2023
-
0
44,936
36,405
79,105
160,446
Depreciation charged in the year
-
0
31,456
14,623
31,718
77,797
Eliminated in respect of disposals
-
0
-
0
-
0
(225)
(225)
At 30 April 2024
-
0
76,392
51,028
110,598
238,018
Carrying amount
At 30 April 2024
1,961,986
217,180
81,916
56,214
2,317,296
At 30 April 2023
1,961,986
216,550
93,019
77,818
2,349,373
The company had no tangible fixed assets at 30 April 2024 or 30 April 2023.
13
Investment property
Group
Company
2024
2024
£
£
Fair value
At 1 May 2023 and 30 April 2024
-
1,961,986

The investment property held by the company is let to a subsidiary company, and is therefore recognised as freehold property upon consolidation.

14
Fixed asset investments
Group
Company
2024
2023
2024
2023
Notes
£
£
£
£
Investments in subsidiaries
15
-
0
-
0
2,612,921
2,612,921
SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
14
Fixed asset investments
(Continued)
- 27 -
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 May 2023 and 30 April 2024
2,612,921
Carrying amount
At 30 April 2024
2,612,921
At 30 April 2023
2,612,921
15
Subsidiaries

Details of the company's subsidiaries at 30 April 2024 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
WA Products (UK) Limited
United Kingdom
Ordinary shares
100.00
Scenesafe Ltd.
United Kingdom
Ordinary shares
100.00
Scenesafe Trading LLC
United Arab Emirates
Ordinary shares
100.00

Scenesafe Trading LLC was incorporated on 10 October 2022 for cash consideration. This entity is immaterial to the group and its figures are unaudited.

16
Stocks
Group
Company
2024
2023
2024
2023
£
£
£
£
Finished goods and goods for resale
3,423,047
3,378,086
-
0
-
0

Stocks are stated after provisions for impairment of £359,804 (2023: £257,502).

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 28 -
17
Debtors
Group
Company
2024
2023
2024
2023
Amounts falling due within one year:
£
£
£
£
Trade debtors
1,458,426
1,039,098
-
0
-
0
Other debtors
600
53,681
600
600
Prepayments and accrued income
20,079
16,199
-
0
-
0
1,479,105
1,108,978
600
600
Amounts falling due after more than one year:
Amount owed by related parties
2,044,057
1,924,314
-
0
-
0
Total debtors
3,523,162
3,033,292
600
600
18
Creditors: amounts falling due within one year
Group
Company
2024
2023
2024
2023
£
£
£
£
Trade creditors
952,894
980,143
-
0
-
0
Corporation tax payable
411,374
181,506
-
0
-
0
Other taxation and social security
261,447
133,455
-
-
Other creditors
366,029
368,742
-
0
-
0
Accruals and deferred income
49,492
43,751
-
0
-
0
2,041,236
1,707,597
-
0
-
0
19
Creditors: amounts falling due after more than one year
Group
Company
2024
2023
2024
2023
£
£
£
£
Amounts owed to group undertakings
-
0
-
0
4,544,907
4,574,907
SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 29 -
20
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2024
2023
Group
£
£
Accelerated capital allowances
64,300
64,300
There were no deferred tax movements in the year.

The deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

21
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
60,023
73,733

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

22
Share capital
Group and company
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
600
600
600
600

The ordinary shares carry full and equal rights to participate in voting in all circumstances and in dividends and capital distributions.

23
Reserves
Other reserve

Other reserves includes the following reserves:

 

Merger reserve

A merger reserve of £5,176,510 was created on the acquisition of WA Products (UK) Limited, a subsidiary of the group.

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
23
Reserves
(Continued)
- 30 -
Currency translation reserve

The currency translation reserve represents the effect of foreign exchange movements on the translation of the assets and liabilities of subsidiaries whose functional currency is not the presentational currency of these financial statements, this being Pound Sterling.

 

Movements in this reserve are recognised in other comprehensive income.

24
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2024
2023
2024
2023
£
£
£
£
Within one year
75,782
41,876
-
-
Between two and five years
16,118
26,327
-
-
91,900
68,203
-
-
25
Related party transactions
Transactions with related parties

During the year the group entered into the following transactions with related parties:

2024
2023
2024
2023
Interest accrued on loan
Loan advances made
£
£
£
£
Related party loan
Other related parties
99,743
74,846
(20,000)
(1,849,467)
99,743
74,846
(20,000)
(1,849,467)

The group has in issue two loans to two separate related parties, which are presented above in aggregate due to being of a similar nature.

 

Both loans are unsecured and no guarantees have been given or received.

 

No provisions for uncollectible receivables related to the outstanding balances have been recognised within the period.

 

No expenses have been recognised during the period in respect of bad or doubtful debts resulting from the loans.

SCENESAFE HOLDINGS LTD
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
25
Related party transactions
(Continued)
- 31 -

The following amounts were outstanding at the reporting end date:

Amounts due from related parties
2024
2023
Balance
Balance
£
£
Group
Other related parties
2,044,057
1,924,314
26
Controlling party

The company was under the control of Mr M Hopson & Mr S Wiseman.

27
Directors' transactions

At the balance sheet date, the directors owed the company £600 (2023: £600).

 

The net position for the group is a balance owed to the directors of £192,598 (2023: £222,332).

 

This represents a loan to the group on non-commercial terms.

28
Cash generated from group operations
2024
2023
£
£
Profit for the year after tax
2,382,885
2,549,572
Adjustments for:
Taxation charged
769,681
724,106
Finance costs
187
-
0
Investment income
(303,074)
(87,314)
Gain on disposal of tangible fixed assets
-
(10)
Amortisation and impairment of intangible assets
184,434
184,435
Depreciation and impairment of tangible fixed assets
77,797
75,223
Movements in working capital:
Increase in stocks
(44,961)
(643,394)
Increase in debtors
(489,870)
(1,761,480)
Increase/(decrease) in creditors
103,771
(108,594)
Cash generated from operations
2,680,850
932,544
29
Analysis of changes in net funds - group
1 May 2023
Cash flows
Exchange rate movements
30 April 2024
£
£
£
£
Cash at bank and in hand
4,603,457
1,864,291
(1,077)
6,466,671
2024-04-302023-05-01falseCCH SoftwareCCH Accounts Production 2024.200Mr M HopsonMr S WisemanMs J 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