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REGISTERED NUMBER: 02066656 (England and Wales)



















Financial Statements

for the Year Ended 30 September 2024

for

Scalemaster Limited

Scalemaster Limited (Registered number: 02066656)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Scalemaster Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Dr C Jasper





SECRETARY: K Tomlinson





REGISTERED OFFICE: The Mills
Canal Street
Derby
Derbyshire
DE1 2RJ





BUSINESS ADDRESS: Emerald Way
Stone Business Park
Stone
Staffordshire
ST15 0SR





REGISTERED NUMBER: 02066656 (England and Wales)





ACCOUNTANTS: Bates Weston LLP
Chartered Accountants
The Mills
Canal Street
Derby
DE1 2RJ

Scalemaster Limited (Registered number: 02066656)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 130,013 177,308
Investments 6 1 1
130,014 177,309

CURRENT ASSETS
Stocks 533,401 596,694
Debtors 7 408,631 477,790
Cash at bank and in hand 338,478 295,891
1,280,510 1,370,375
CREDITORS
Amounts falling due within one year 8 362,516 400,015
NET CURRENT ASSETS 917,994 970,360
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,048,008

1,147,669

CREDITORS
Amounts falling due after more than one
year

9

(8,775

)

(19,065

)

PROVISIONS FOR LIABILITIES (23,500 ) (32,300 )
NET ASSETS 1,015,733 1,096,304

CAPITAL AND RESERVES
Called up share capital 200,150 200,150
Retained earnings 815,583 896,154
SHAREHOLDERS' FUNDS 1,015,733 1,096,304

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Scalemaster Limited (Registered number: 02066656)

Balance Sheet - continued
30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2025 and were signed by:





Dr C Jasper - Director


Scalemaster Limited (Registered number: 02066656)

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

1. STATUTORY INFORMATION

Scalemaster 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 represents net invoiced sales of goods, excluding value added tax and is recognised on despatch.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 15% on cost
Office equipment - 15% on cost
Motor vehicles - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

Cost is based on purchase invoice price, net of discounts receivable.

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

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.

Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Consolidation of subsidiary undertakings
The company and its subsidiary undertaking comprise a small group. The company has taken advantage of the exemption provided by section 399(1) of the Companies Act 2006 not to prepare group accounts, accordingly the information presented in these financial statements relates to the company only.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

Scalemaster Limited (Registered number: 02066656)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 5,200
AMORTISATION
At 1 October 2023
and 30 September 2024 5,200
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Office Motor
property machinery equipment vehicles Totals
£    £    £    £    £   
COST
At 1 October 2023 18,954 165,113 64,920 135,108 384,095
Additions - 4,355 2,400 - 6,755
Disposals - (2,200 ) (10,238 ) - (12,438 )
At 30 September 2024 18,954 167,268 57,082 135,108 378,412
DEPRECIATION
At 1 October 2023 17,396 98,760 55,453 35,178 206,787
Charge for year 172 16,566 4,546 31,557 52,841
Eliminated on disposal - (1,590 ) (9,639 ) - (11,229 )
At 30 September 2024 17,568 113,736 50,360 66,735 248,399
NET BOOK VALUE
At 30 September 2024 1,386 53,532 6,722 68,373 130,013
At 30 September 2023 1,558 66,353 9,467 99,930 177,308

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 1
NET BOOK VALUE
At 30 September 2024 1
At 30 September 2023 1

Scalemaster Limited (Registered number: 02066656)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 312,287 320,088
Amounts due from group undertakings 90,613 141,347
Other debtors - 1,115
Prepayments and accrued income 5,731 15,240
408,631 477,790

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,291 10,037
Trade creditors 201,185 303,250
Tax 37,909 10,125
Social security and other taxes 8,502 7,735
VAT 38,994 37,026
Other creditors 3,559 -
Accrued expenses 62,076 31,842
362,516 400,015

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loan 8,775 19,065

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 39,431 36,908
Between one and five years 19,164 36,760
58,595 73,668