Registered number
11996972
Scorpion DFT Ltd
Filleted Accounts
for the year ended 31 May 2025
Scorpion DFT Ltd
Registered number: 11996972
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1,804 2,442
Current assets
Debtors 4 4,040 14,000
Cash at bank and in hand 18,195 21,297
22,235 35,297
Creditors: amounts falling due within one year 5 (45,264) (52,591)
Net current assets/(liabilities) (23,029) (17,294)
Net assets/(liabilities) (21,225) (14,852)
Capital and reserves
Called up share capital 100 100
Profit and loss account (21,325) (14,952)
Shareholders' funds (21,225) (14,852)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 Robert Williamson
Director
Approved by the board on 10 July 2025
Scorpion DFT Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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:
Comptuer equipment 20% Straight line
Fixtures and fittings 25% Straight line
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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 2
3 Tangible fixed assets
Computer equipment Plant and machinery Total
£ £ £
Cost
At 1 June 2024 45,517 3,200 48,717
Additions 1,154 - 1,154
At 31 May 2025 46,671 3,200 49,871
Depreciation
At 1 June 2024 43,075 3,200 46,275
Charge for the year 1,792 - 1,792
At 31 May 2025 44,867 3,200 48,067
Net book value
At 31 May 2025 1,804 - 1,804
At 31 May 2024 2,442 - 2,442
4 Debtors 2025 2024
£ £
Other debtors 4,040 14,000
5 Creditors: amounts falling due within one year 2025 2024
£ £
Accruals 325 350
PAYE and National insurance - -
Director's account 47,019 54,584
Dividends payable - -
Taxation and social security (2,080) (2,343)
45,264 52,591
6 Profit and loss account 2025
£
At 1 June 2024 (14,952)
Profit/(loss) for the year (6,372)
Dividend -
At 31 May 2025 (21,324)
7 Related party transactions
Included within the creditors at the year end is £47,019 (2024: £54,584) due to the company director. During the period the company paid £7,593 of expenses on behalf of the director and the director introduced £28 into the company.
8 Controlling party
The ultimate controlling party is the director and shareholder Mr Robert Williamson.
9 Other information
Scorpion DFT Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit 3 Merchant
Evegate Business Park
Ashford
Kent
TN25 6SX
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