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REGISTERED NUMBER: 12208169 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Whatscratch? Limited

Whatscratch? Limited (Registered number: 12208169)

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


Whatscratch? Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: T Hall





SECRETARY:





REGISTERED OFFICE: Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 12208169 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Whatscratch? Limited (Registered number: 12208169)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 2,000
Tangible assets 5 44,281 39,425
44,281 41,425

CURRENT ASSETS
Debtors 6 77,074 36,596
Cash at bank 36,457 61,965
113,531 98,561
CREDITORS
Amounts falling due within one year 7 34,830 29,419
NET CURRENT ASSETS 78,701 69,142
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,982

110,567

CREDITORS
Amounts falling due after more than one year 8 23,522 26,821
NET ASSETS 99,460 83,746

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 99,360 83,646
99,460 83,746

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.

Whatscratch? Limited (Registered number: 12208169)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2025 and were signed by:





T Hall - Director


Whatscratch? Limited (Registered number: 12208169)

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


1. STATUTORY INFORMATION

Whatscratch? 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 the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on cost
Motor vehicles - 25% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Whatscratch? Limited (Registered number: 12208169)

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


2. ACCOUNTING POLICIES - continued

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 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 10,000
AMORTISATION
At 1 October 2023 8,000
Charge for year 2,000
At 30 September 2024 10,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 2,000

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2023 7,424 53,791 61,215
Additions 1,500 11,995 13,495
At 30 September 2024 8,924 65,786 74,710
DEPRECIATION
At 1 October 2023 4,069 17,721 21,790
Charge for year 921 7,718 8,639
At 30 September 2024 4,990 25,439 30,429
NET BOOK VALUE
At 30 September 2024 3,934 40,347 44,281
At 30 September 2023 3,355 36,070 39,425

Whatscratch? Limited (Registered number: 12208169)

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


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 44,379
DEPRECIATION
At 1 October 2023 14,234
Charge for year 6,029
At 30 September 2024 20,263
NET BOOK VALUE
At 30 September 2024 24,116
At 30 September 2023 30,145

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 42,874 26,596
Other debtors 34,200 10,000
77,074 36,596

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 5,955 5,955
Trade creditors 1 -
Tax 11,135 9,178
Social security and other taxes 1,305 1,341
VAT 15,434 11,945
Accrued expenses 1,000 1,000
34,830 29,419

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 23,522 26,821

9. RELATED PARTY DISCLOSURES

The company is controlled by the company director.

Included within other debtors is a loan of £24,200 to Sugoi Property Ltd, a company controlled by the company director.