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Registered number: 10753893
Scout Apps Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Grenfell James Associates Limited
13 The Courtyard
Timothy's Bridge Road
Stratford-upon-Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10753893
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,038 -
10,038 -
CURRENT ASSETS
Debtors 5 949 370
Cash at bank and in hand 56,003 69,169
56,952 69,539
Creditors: Amounts Falling Due Within One Year 6 (120,567 ) (117,919 )
NET CURRENT ASSETS (LIABILITIES) (63,615 ) (48,380 )
TOTAL ASSETS LESS CURRENT LIABILITIES (53,577 ) (48,380 )
NET LIABILITIES (53,577 ) (48,380 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (53,578 ) (48,381 )
SHAREHOLDERS' FUNDS (53,577) (48,380)
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr I M Dawson
Director
27/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Scout Apps Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10753893 . The registered office is Rivermill House Mill Lane, Cleeve Prior, Evesham, WR11 8JZ.
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
The financial statements have been prepared on a going concern basis in accordance with the requirments of FRS 102. The director of the company has confirmed that sufficient financial support will be provided to enable this company to continue its operations for a period of not less than 12 months from the date the balances is signed. Accordingly, the financial statements are prepared on a going concern basis.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangbile assets are initally measured at cost less accumulated amortisation and any impairment losses. The esitmated useful life and amortisation method are reviewed annually and adjusted if necessary.Intandgbile assets are reviewed for the indicators of impairment when events or changes in circumstances suggest the carrying amount may not be recoverable:
   Computer Software    5% on Cost
2.4. 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.
...CONTINUED
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2.4. Taxation - continued
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 -
Additions 10,208
As at 30 November 2024 10,208
Amortisation
As at 1 December 2023 -
Provided during the period 170
As at 30 November 2024 170
Net Book Value
As at 30 November 2024 10,038
As at 1 December 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 949 370
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,883 1,884
Amounts owed to group undertakings 118,684 113,323
Other creditors - 235
Taxation and social security - 2,477
120,567 117,919
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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