1 June 2024 false No description of principal activity Taxfiler 2024.6 14122624business:PrivateLimitedCompanyLtd2024-06-012025-05-31 141226242024-05-31 141226242024-06-012025-05-31 14122624business:AuditExemptWithAccountantsReport2024-06-012025-05-31 14122624business:FilletedAccounts2024-06-012025-05-31 141226242025-05-31 14122624business:Director12024-06-012025-05-31 14122624business:Director22024-06-012025-05-31 14122624business:RegisteredOffice2024-06-012025-05-31 141226242024-05-31 14122624core:WithinOneYear2025-05-31 14122624core:WithinOneYear2024-05-31 14122624core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 14122624core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 14122624core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 14122624core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 14122624core:PreviouslyStatedAmount2025-05-31 14122624core:PreviouslyStatedAmount2024-05-31 14122624business:SmallEntities2024-06-012025-05-31 14122624countries:EnglandWales2024-06-012025-05-31 14122624core:ComputerEquipment2024-06-012025-05-31 14122624core:ComputerEquipment2024-05-31 14122624core:ComputerEquipment2025-05-31 14122624core:WithinOneYear2024-06-012025-05-31 14122624business:OrdinaryShareClass12024-06-012025-05-31 14122624business:OrdinaryShareClass12023-06-012024-05-31 14122624business:OrdinaryShareClass22024-06-012025-05-31 14122624business:OrdinaryShareClass22023-06-012024-05-31 14122624business:AllOrdinaryShares2024-06-012025-05-31 14122624business:AllOrdinaryShares2023-06-012024-05-31 141226242023-06-012024-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 14122624 (England and Wales)
Scarth MC Ltd Unaudited accounts for the year ended 31 May 2025
Scarth MC Ltd Unaudited accounts Contents
Page
- 2 -
Scarth MC Ltd Company Information for the year ended 31 May 2025
Directors
C C Scarth G Cogswell
Company Number
14122624 (England and Wales)
Registered Office
2 Stamford Brook Road London W6 0XH
- 3 -
Scarth MC Ltd Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
311 
622 
Current assets
Debtors
8,578 
28,375 
Cash at bank and in hand
160,646 
93,931 
169,224 
122,306 
Creditors: amounts falling due within one year
(22,613)
(26,137)
Net current assets
146,611 
96,169 
Total assets less current liabilities
146,922 
96,791 
Provisions for liabilities
Deferred tax
(68)
(118)
Net assets
146,854 
96,673 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
146,834 
96,653 
Shareholders' funds
146,854 
96,673 
For the year ending 31 May 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 July 2025 and were signed on its behalf by
C C Scarth Director Company Registration No. 14122624
- 4 -
Scarth MC Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Scarth MC Ltd is a private company, limited by shares, registered in England and Wales, registration number 14122624. The registered office is 2 Stamford Brook Road, London, W6 0XH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Scarth MC Ltd Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2024
933 
At 31 May 2025
933 
Depreciation
At 1 June 2024
311 
Charge for the year
311 
At 31 May 2025
622 
Net book value
At 31 May 2025
311 
At 31 May 2024
622 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
28,288 
Accrued income and prepayments
8,578 
87 
8,578 
28,375 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
20,593 
22,199 
Other creditors
2,020 
3,938 
22,613 
26,137 
Included in other creditors is a directors loan of £831 (2024: £2,970) for which no repayment or interest terms have been set.
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
10 A Ordinary shares of £1 each
10 
10 
20 
20 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -