Registered number
09025215
SCOPE DESIGN CONSTRUCTION LIMITED
Filleted Accounts
31 May 2025
SCOPE DESIGN CONSTRUCTION LIMITED
Registered number: 09025215
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 114,370 111,658
Current assets
Stocks 157,397 11,061
Debtors 4 304,402 275,211
Cash at bank and in hand 43,544 21,159
505,343 307,431
Creditors: amounts falling due within one year 5 (344,106) (193,699)
Net current assets 161,237 113,732
Total assets less current liabilities 275,607 225,390
Creditors: amounts falling due after more than one year 6 (5,343) (14,838)
Net assets 270,264 210,552
Capital and reserves
Called up share capital 100 100
Profit and loss account 270,164 210,452
Shareholder's funds 270,264 210,552
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Noor Ul Wahab
Director
Approved by the board on 8 July 2025
SCOPE DESIGN CONSTRUCTION LIMITED
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings Not depreciated
Plant and machinery 20% Reducing Balance Method
Motor Vehicles 20% Reducing Balance Method
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 16 15
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 June 2024 73,585 36,892 39,550 150,027
Additions - 2,263 10,645 12,908
At 31 May 2025 73,585 39,155 50,195 162,935
Depreciation
At 1 June 2024 - 11,172 27,197 38,369
Charge for the year - 5,597 4,599 10,196
At 31 May 2025 - 16,769 31,796 48,565
Net book value
At 31 May 2025 73,585 22,386 18,399 114,370
At 31 May 2024 73,585 25,720 12,353 111,658
4 Debtors 2025 2024
£ £
Trade debtors 214,578 166,071
Prepayments 9,885 73,000
VAT 69,439 -
Other debtors 10,500 36,140
304,402 275,211
5 Creditors: amounts falling due within one year 2025 2024
£ £
Director's Loan Account 151,697 127,799
Trade creditors 118,866 34,162
Pension Payable 465 492
Taxation and social security costs 27,253 12,649
Other creditors 45,825 18,597
344,106 193,699
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 5,343 14,838
7 Other information
SCOPE DESIGN CONSTRUCTION LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
4 Silver Wood Cottages
Eagle Lane
London
E11 1SW
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