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REGISTERED NUMBER: 05960772 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

SCRATCH FIX LIMITED

SCRATCH FIX LIMITED (Registered number: 05960772)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SCRATCH FIX LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTOR: I Boardman





SECRETARY: Ms S Harmer





REGISTERED OFFICE: 2 Willowfield Grove
Ashton-in-Makerfield
Wigan
Lancashire
WN4 9NN





REGISTERED NUMBER: 05960772 (England and Wales)





ACCOUNTANTS: Ashford Rainham Limited
10-12 Upper Dicconson St
Wigan
Lancashire
WN1 2AD

SCRATCH FIX LIMITED (Registered number: 05960772)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 495 660

CURRENT ASSETS
Stocks 351,193 345,314
Debtors 5 324,242 271,823
Cash at bank 4,148 44,394
679,583 661,531
CREDITORS
Amounts falling due within one year 6 107,610 151,301
NET CURRENT ASSETS 571,973 510,230
TOTAL ASSETS LESS CURRENT
LIABILITIES

572,468

510,890

CREDITORS
Amounts falling due after more than one
year

7

405,155

366,802
NET ASSETS 167,313 144,088

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 167,213 143,988
167,313 144,088

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.

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:





I Boardman - Director


SCRATCH FIX LIMITED (Registered number: 05960772)

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

1. STATUTORY INFORMATION

SCRATCH FIX 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 etc - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 4 ) .

SCRATCH FIX LIMITED (Registered number: 05960772)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 44,432
DEPRECIATION
At 1 October 2023 43,772
Charge for year 165
At 30 September 2024 43,937
NET BOOK VALUE
At 30 September 2024 495
At 30 September 2023 660

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,314 3,684
Amounts owed by associates 305,000 265,000
Other debtors 17,928 3,139
324,242 271,823

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors (2 ) (2 )
Amounts owed to associates 25,000 25,000
Taxation and social security 570 31,422
Other creditors 82,042 94,881
107,610 151,301

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 405,155 366,802