REGISTERED NUMBER: 01688643 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SCOPERIGHT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M F Soul

SECRETARY:

M F Soul

REGISTERED OFFICE:

Olney House

High Street

Olney

Buckinghamshire

MK46 4EB

REGISTERED NUMBER:

01688643 (England and Wales)

ACCOUNTANTS:

React Business Services

Southbridge House

Southbridge Place

Croydon

CR0 4HA

FIXED ASSETS

Tangible assets

4

1,735,049

1,122,494

Investments

5

-

5,049,263

1,735,049

6,171,757

CURRENT ASSETS

Debtors

6

331,172

456,930

Cash at bank

11,329

343,024

342,501

799,954

CREDITORS

Amounts falling due within one year

7

435,596

315,156

NET CURRENT (LIABILITIES)/ASSETS

(93,095

)

484,798

TOTAL ASSETS LESS CURRENT LIABILITIES

1,641,954

6,656,555

CREDITORS

Amounts falling due after more than one year

8

-

250,000

NET ASSETS

1,641,954

6,406,555

CAPITAL AND RESERVES

Called up share capital

71

71

Revaluation reserve

9

-

505,391

Capital redemption reserve

(349,987

)

(349,987

)

Retained earnings

1,991,870

6,251,080

1,641,954

6,406,555

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 director acknowledges his 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 director and authorised for issue on 25 November 2025 and were signed by:

M F Soul - Director

1.	STATUTORY INFORMATION

Scoperight 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.

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.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

1,139,754

17,077

1,156,831

Additions

612,709

218

612,927

At 31 March 2025

1,752,463

17,295

1,769,758

DEPRECIATION

At 1 April 2024

18,529

15,808

34,337

Charge for year

-

372

372

At 31 March 2025

18,529

16,180

34,709

NET BOOK VALUE

At 31 March 2025

1,733,934

1,115

1,735,049

At 31 March 2024

1,121,225

1,269

1,122,494

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

5,049,263

Impairments

(5,049,263

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

5,049,263

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

122,843

124,695

Other debtors

208,329

332,235

331,172

456,930

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

125,211

8,604

Amounts owed to group undertakings

59,810

261,810

Taxation and social security

29,287

30,337

Other creditors

221,288

14,405

435,596

315,156

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

250,000

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

505,391

Revaluation Reserve Transfer

(505,391

)

At 31 March 2025

-

10.	RELATED PARTY DISCLOSURES

At the year end company owes £59,810 (2024: £261,810) to Belgrade Holdings Ltd, a subsidiary company.