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Registered number: 12382770
Sure Scale Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12382770
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 92,367 92,896
92,367 92,896
CURRENT ASSETS
Debtors 5 40,860 75,658
Cash at bank and in hand 80,954 52,558
121,814 128,216
Creditors: Amounts Falling Due Within One Year 6 (63,702 ) (75,038 )
NET CURRENT ASSETS (LIABILITIES) 58,112 53,178
TOTAL ASSETS LESS CURRENT LIABILITIES 150,479 146,074
Creditors: Amounts Falling Due After More Than One Year 7 (52,856 ) (47,465 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,605 ) (17,650 )
NET ASSETS 93,018 80,959
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 92,918 80,859
SHAREHOLDERS' FUNDS 93,018 80,959
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Page 2
For the year ending 30 June 2025 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 Income Statement.
On behalf of the board
Mr C F Howarth
Director
8th September 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sure Scale Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12382770 . The registered office is Heritage Exchange, South Lane, Elland, West Yorkshire, HX5 0HG.
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. 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.
2.3. 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:
Plant & Machinery 20% Reducing balance
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 33% Straight line
2.4. Leasing and Hire Purchase Contracts
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2024 - 112,500 8,179 120,679
Additions 2,249 21,995 854 25,098
As at 30 June 2025 2,249 134,495 9,033 145,777
Depreciation
As at 1 July 2024 - 23,514 4,269 27,783
Provided during the period 450 22,196 2,981 25,627
As at 30 June 2025 450 45,710 7,250 53,410
Net Book Value
As at 30 June 2025 1,799 88,785 1,783 92,367
As at 1 July 2024 - 88,986 3,910 92,896
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 31,228 30,578
Other debtors 9,632 45,080
40,860 75,658
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,233 10,902
Trade creditors 110 225
Other loans 420 420
Other creditors 1,357 650
Taxation and social security 47,582 62,841
63,702 75,038
Net obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 52,826 47,015
Other loans 30 450
52,856 47,465
Net obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr C Howarth by virtue of his ownership of 100% of the issued share capital in the company.
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