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Company Registration No. 03721694 (England and Wales)
From Scratch Control Systems Limited Unaudited accounts for the year ended 31 March 2025
From Scratch Control Systems Limited Unaudited accounts Contents
Page
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From Scratch Control Systems Limited Company Information for the year ended 31 March 2025
Director
Michael W Higgins
Company Number
03721694 (England and Wales)
Registered Office
44 WILLOW WAY CHRISTCHURCH DORSET BH23 1LA
Accountants
MAAP Consultants Ltd 44 Willow Way CHRISTCHURCH Dorset BH23 1LA
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From Scratch Control Systems Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,998 
3,997 
Current assets
Debtors
10,289 
19,485 
Cash at bank and in hand
30,311 
22,319 
40,600 
41,804 
Creditors: amounts falling due within one year
(9,440)
(12,720)
Net current assets
31,160 
29,084 
Total assets less current liabilities
34,158 
33,081 
Provisions for liabilities
Deferred tax
(570)
(757)
Net assets
33,588 
32,324 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
33,587 
32,323 
Shareholders' funds
33,588 
32,324 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 October 2025 and were signed on its behalf by
Michael W Higgins Director Company Registration No. 03721694
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From Scratch Control Systems Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
From Scratch Control Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 03721694. The registered office is 44 WILLOW WAY, CHRISTCHURCH, DORSET, BH23 1LA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducingbalance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
12,600 
3,516 
19,362 
35,478 
At 31 March 2025
12,600 
3,516 
19,362 
35,478 
Depreciation
At 1 April 2024
10,345 
2,515 
18,621 
31,481 
Charge for the year
564 
250 
185 
999 
At 31 March 2025
10,909 
2,765 
18,806 
32,480 
Net book value
At 31 March 2025
1,691 
751 
556 
2,998 
At 31 March 2024
2,255 
1,001 
741 
3,997 
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From Scratch Control Systems Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,289 
19,485 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,669 
4,182 
Trade creditors
131 
- 
Taxes and social security
4,861 
7,743 
Other creditors
250 
227 
Loans from directors
2,529 
568 
9,440 
12,720 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Transactions with related parties
The company was under the control of Michael Higgins as the sole director and shareholder throughout the current and previous year. Mr Higgins received dividends of £14,812 (2024 - £26,000) during the year. During this year Michael Higgins increased his loan to the company from £568 at the start of the year, by £1,961, to stand at £2,529 at the end of the year. During the previous year the director was repaid £10,337 from his loan to the Company that stood at £10,905 at the start of the year, and closed at £568 at the end of previous year.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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