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REGISTERED NUMBER: 09624458 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Scosau Limited

Scosau Limited (Registered number: 09624458)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Scosau Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: S Gosbell
S K Gosbell





REGISTERED OFFICE: 1 Ashdale Park
Yarnfield
Staffordshire
ST15 0SZ





REGISTERED NUMBER: 09624458 (England and Wales)





ACCOUNTANTS: Swan Accountancy Solutions Limited
4 Riverview
Walnut Tree Close
Guildford
Surrey
GU1 4UX

Scosau Limited (Registered number: 09624458)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,500 6,000
Tangible assets 5 134,224 136,158
138,724 142,158

CURRENT ASSETS
Stocks 6,000 6,000
Debtors 6 57,858 69,927
Cash at bank and in hand 31,901 47,130
95,759 123,057
CREDITORS
Amounts falling due within one
year

7

64,317

88,545
NET CURRENT ASSETS 31,442 34,512
TOTAL ASSETS LESS CURRENT
LIABILITIES

170,166

176,670

CREDITORS
Amounts falling due after more
than one year

8

(93,846

)

(101,583

)

PROVISIONS FOR LIABILITIES 10 (25,503 ) (22,441 )
NET ASSETS 50,817 52,646

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 50,717 52,546
SHAREHOLDERS' FUNDS 50,817 52,646

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 February 2025 and were signed on its behalf by:





S Gosbell - Director


Scosau Limited (Registered number: 09624458)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Scosau 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.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

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 8 (2023 - 6 ) .

Scosau Limited (Registered number: 09624458)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 July 2023
and 30 June 2024 18,500
AMORTISATION
At 1 July 2023 12,500
Amortisation for year 1,500
At 30 June 2024 14,000
NET BOOK VALUE
At 30 June 2024 4,500
At 30 June 2023 6,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2023 48,928 2,939 129,999 181,866
Additions 51,773 283 28,615 80,671
Disposals (5,425 ) - (35,982 ) (41,407 )
At 30 June 2024 95,276 3,222 122,632 221,130
DEPRECIATION
At 1 July 2023 14,464 2,352 28,892 45,708
Charge for year 18,227 258 28,134 46,619
Eliminated on disposal (271 ) - (5,150 ) (5,421 )
At 30 June 2024 32,420 2,610 51,876 86,906
NET BOOK VALUE
At 30 June 2024 62,856 612 70,756 134,224
At 30 June 2023 34,464 587 101,107 136,158

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 57,513 69,612
Other debtors 345 315
57,858 69,927

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts (see note 9)
5,967

6,700
Hire purchase contracts 33,031 43,012
Trade creditors 10,394 14,101
Taxation and social security 8,287 7,494
Other creditors 6,638 17,238
64,317 88,545

Scosau Limited (Registered number: 09624458)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans (see note 9) 11,611 17,584
Hire purchase contracts 82,235 83,999
93,846 101,583

9. LOANS

An analysis of the maturity of loans is given below:

30.6.24 30.6.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 5,967 6,700

Amounts falling due between two and five years:
Bank loans - 2-5 years 11,611 17,584

10. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 25,503 22,441

Deferred
tax
£   
Balance at 1 July 2023 22,441
Provided during year 3,062
Balance at 30 June 2024 25,503

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1 100 100

12. ULTIMATE CONTROLLING PARTY

The Directors are the ultimate controlling parties by virtue of their 100% interest in the ordinary share capital of the company.