REGISTERED NUMBER: 08493982 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Scuta.tv Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P J Shields

Mrs D M S Shields

REGISTERED OFFICE:

51 Riddings Road

Timperley

WA15 6BW

REGISTERED NUMBER:

08493982 (England and Wales)

ACCOUNTANTS:

Summit Accountants Limited

M.01 Tomorrow

MediaCityUK

Salford

Greater Manchester

M50 2AB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

9,305

10,053

9,305

10,053

CURRENT ASSETS

Debtors

6

-

3,300

Cash at bank

35,014

23,347

35,014

26,647

CREDITORS

Amounts falling due within one year

7

26,499

22,223

NET CURRENT ASSETS

8,515

4,424

TOTAL ASSETS LESS CURRENT LIABILITIES

17,820

14,477

PROVISIONS FOR LIABILITIES

2,326

2,513

NET ASSETS

15,494

11,964

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

15,492

11,962

15,494

11,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 15 September 2025 and were signed on its behalf by:

P J Shields - Director

Mrs D M S Shields - Director

1.	STATUTORY INFORMATION

Scuta.tv Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statement 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. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is recognised when, and to the extent that, the company obtains the right to consideration. The point of recognition is after the service has been performed, when the risk and rewards associated with the goods/services have been transferred or in accordance with contractual terms. The company is not VAT registered.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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 etc

-

20% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

10,000

AMORTISATION

At 1 May 2024

and 30 April 2025

10,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

39,105

Additions

3,723

At 30 April 2025

42,828

DEPRECIATION

At 1 May 2024

29,052

Charge for year

4,471

At 30 April 2025

33,523

NET BOOK VALUE

At 30 April 2025

9,305

At 30 April 2024

10,053

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

-

3,300

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

679

597

Taxation and social security

1,194

-

Other creditors

24,626

21,626

26,499

22,223

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

P J Shields

Balance outstanding at start of year

(9,763

)

(7,763

)

Amounts advanced

(1,500

)

-

Amounts repaid

-

(2,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(11,263

)

(9,763

)

Mrs D M S Shields

Balance outstanding at start of year

(11,653

)

(9,654

)

Amounts advanced

(1,500

)

1

Amounts repaid

-

(2,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(13,153

)

(11,653

)

There are no fixed repayment terms.