TRUDY SCRUMPTIOUS LTD


Director	EPERON, Trudy


Registered Address	Unit 1 Pearl Assurance House
	Elbow Lane
	Tavistock
	PL19 0BG


Registered Number	11124021 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		13,158		14,170
Tangible assets	4		10,372		12,467
			23,530		26,637
Current assets
Cash at bank and on hand		5,624		6,861
		5,624		6,861
Creditors amounts falling due within one year	6	(4,090)		(6,461)
Net current assets (liabilities)			1,534		400
Total assets less current liabilities			25,064		27,037
Net assets			25,064		27,037
Capital and reserves
Called up share capital			1		1
Profit and loss account			25,063		27,036
Shareholders' funds			25,064		27,037

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 16 September 2025, and are signed on its behalf by:

EPERON, Trudy
Director
Registered Company No. 11124021

TRUDY SCRUMPTIOUS LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over
the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities
of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost
and is subsequently measured at cost less accumulated amortisation and accumulated impairment
losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each
reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a
reliable estimate of the useful life cannot be made.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	6		8

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 24	20,243
	At 31 December 24	20,243
	Amortisation and impairment
	At 01 January 24	6,073
	Charge for year	1,012
	At 31 December 24	7,085
	Net book value
	At 31 December 24	13,158
	At 31 December 23	14,170

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	31,122
	At 31 December 24	31,122
	Depreciation and impairment
	At 01 January 24	18,655
	Charge for year	2,095
	At 31 December 24	20,750
	Net book value
	At 31 December 24	10,372
	At 31 December 23	12,467

5.	Debtors: amounts due within one year
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Debtors: amounts due within one year

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Taxation and social security	2,612	2,463
Other creditors	144	2,664
Accrued liabilities and deferred income	1,334	1,334
Total	4,090	6,461


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.