REGISTERED NUMBER: 05379884 (England and Wales)

Scat Plant Limited

Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J J C Dempsey

Mrs A Cable

SECRETARY:

Mrs A Cable

REGISTERED OFFICE:

33 George Street

Wakefield

West Yorkshire

WF1 1LX

REGISTERED NUMBER:

05379884 (England and Wales)

ACCOUNTANTS:

SMH Jolliffe Cork Ltd

Accountants & Business Advisors

33 George Street

Wakefield

West Yorkshire

WF1 1LX

FIXED ASSETS

Intangible assets

4

-

1,500

Tangible assets

5

17,277

21,727

17,277

23,227

CURRENT ASSETS

Stocks

29,766

25,804

Debtors

6

42,901

37,804

Cash at bank

61,674

94,339

134,341

157,947

CREDITORS

Amounts falling due within one year

7

77,219

94,917

NET CURRENT ASSETS

57,122

63,030

TOTAL ASSETS LESS CURRENT LIABILITIES

74,399

86,257

CREDITORS

Amounts falling due after more than one year

8

(2,955

)

(12,097

)

PROVISIONS FOR LIABILITIES

(3,283

)

(4,129

)

NET ASSETS

68,161

70,031

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

68,061

69,931

SHAREHOLDERS' FUNDS

68,161

70,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by:

Mrs A Cable - Director

Mr J J C Dempsey - Director

1.	STATUTORY INFORMATION

Scat Plant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

All financial information presented has been rounded to the nearest £, unless otherwise stated.

The business address is Quaystone House, Suite 3, Garden House Lane, Tingley, Wakefield, WF3 1NW.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows:

Goodwill -

5% straight line

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

All fixed assets are initially recorded at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates an auto-enrolment pension scheme on behalf of its employees and makes defined contributions into the scheme. During the financial year the company also made employer contributions into a director's personal pension scheme. Contributions payable to these pension schemes are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

28,500

Amortisation for year

1,500

At 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

1,500

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

15,119

52,150

67,269

Additions

900

-

900

At 31 March 2025

16,019

52,150

68,169

DEPRECIATION

At 1 April 2024

14,294

31,248

45,542

Charge for year

124

5,226

5,350

At 31 March 2025

14,418

36,474

50,892

NET BOOK VALUE

At 31 March 2025

1,601

15,676

17,277

At 31 March 2024

825

20,902

21,727

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,366

31,842

Other debtors

7,535

5,962

42,901

37,804

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

9,584

9,584

Trade creditors

12,466

12,944

Corporation tax

1,215

805

VAT

9,233

7,475

Other creditors

67

462

Directors' current accounts

40,000

59,553

Accruals and deferred income

4,654

4,094

77,219

94,917

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

2,955

12,097

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

9,584

9,584

Amounts falling due between one and two years:

Bank loans - 1-2 years

2,955

9,584

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

2,513

The bank loan has been received under the Government's Bounce back scheme. The loan is repayable over a 5 year period with the repayments starting in August 2021.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.	RELATED PARTY DISCLOSURES