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Registered number: 10544389
Just a Scratch Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10544389
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,537 1,892
4,537 1,892
CURRENT ASSETS
Stocks 6 38,460 33,346
Cash at bank and in hand 2,218 5,931
40,678 39,277
Creditors: Amounts Falling Due Within One Year (12,468 ) (13,698 )
NET CURRENT ASSETS (LIABILITIES) 28,210 25,579
TOTAL ASSETS LESS CURRENT LIABILITIES 32,747 27,471
NET ASSETS 32,747 27,471
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 32,647 27,371
SHAREHOLDERS' FUNDS 32,747 27,471
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Jessica Nicholas
Director
24/01/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Just a Scratch Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10544389 . The registered office is 5 Essich Street, Cardiff, CF24 3LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight-line
Computer Equipment 25% Straight-line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 10,000
As at 31 December 2024 10,000
Amortisation
As at 1 January 2024 10,000
As at 31 December 2024 10,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 2,561 2,418 4,979
Additions 2,081 1,199 3,280
As at 31 December 2024 4,642 3,617 8,259
Depreciation
As at 1 January 2024 1,279 1,808 3,087
Provided during the period 407 228 635
As at 31 December 2024 1,686 2,036 3,722
Net Book Value
As at 31 December 2024 2,956 1,581 4,537
As at 1 January 2024 1,282 610 1,892
6. Stocks
2024 2023
£ £
Finished goods 38,460 33,346
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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