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Scoop Wholefoods UK Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11473082
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,278 80,678
24,278 80,678
CURRENT ASSETS
Stocks 5 269,585 237,882
Debtors 6 4,262 4,009
Cash at bank and in hand 25,766 31,035
299,613 272,926
Creditors: Amounts Falling Due Within One Year 7 (338,515 ) (275,378 )
NET CURRENT ASSETS (LIABILITIES) (38,902 ) (2,452 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,624 ) 78,226
Creditors: Amounts Falling Due After More Than One Year 8 (458,894 ) (498,183 )
NET LIABILITIES (473,518 ) (419,957 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (473,618 ) (420,057 )
SHAREHOLDERS' FUNDS (473,518) (419,957)
Page 1
Page 2
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss S Mizzi
Director
18 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Scoop Wholefoods UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11473082 . The registered office is Bridge Farm High Street, West Lydford, Somerton, TA11 7DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Going Concern Disclosure
In preparing and approving these financial statements, the directors have given due consideration to going concern risks. 
At the balance sheet date the company's current liabilities exceeded its current assets. The company has received assurances from the directors that they will continue to give financial support to the company and not demand repayment of amounts owed to directors of £193,047 (2023 - £133,067) to the extent that the company would be unable to continue as a going concern for at least twelve months from the date of signing of these accounts.
On this basis the directors consider it appropriate to prepare the accounts on the going concern basis.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 12)
13 12
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2023 133,065 22,060 149,217 11,602 315,944
Additions - - - 224 224
As at 31 July 2024 133,065 22,060 149,217 11,826 316,168
Depreciation
As at 1 August 2023 93,247 13,067 120,294 8,658 235,266
Provided during the period 26,613 4,413 23,233 2,365 56,624
As at 31 July 2024 119,860 17,480 143,527 11,023 291,890
...CONTINUED
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Net Book Value
As at 31 July 2024 13,205 4,580 5,690 803 24,278
As at 1 August 2023 39,818 8,993 28,923 2,944 80,678
5. Stocks
2024 2023
£ £
Stock 269,585 237,882
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 4,262 2,519
VAT - 1,490
4,262 4,009
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 79,388 69,269
Bank loans and overdrafts 25,000 25,000
Other taxes and social security 4,998 2,323
VAT 228 -
Other creditors 480 354
Accruals and deferred income 35,374 45,365
Directors' loan accounts 193,047 133,067
338,515 275,378
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 458,894 498,183
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 72,817 68,264
Later than one year and not later than five years 291,667 11,250
Later than five years 22,336 -
386,820 79,514
Page 6