Registration number: SC742632

Skamper Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Skamper Limited

Company Information

Directors

Mr Stephen John Ross Mr Alistair Brownlee Mr Robert Huw Savin

Registered office

Hudson House Albany Street Edinburgh EH1 3QB

Accountants

Beckett Rawcliffe Limited Unit 17, Beckett House Sovereign Court Wyrefields Poulton Le Fylde Lancashire FY6 8JX

Skamper Limited

(Registration number: SC742632)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	294,162	267,630
Tangible assets	5	1,646	1,280
		295,808	268,910
Current assets
Debtors	6	108,973	4,676
Cash at bank and in hand		6,610	4,572
		115,583	9,248
Creditors: Amounts falling due within one year	7	(29,639)	(311,753)
Net current assets/(liabilities)		85,944	(302,505)
Net assets/(liabilities)		381,752	(33,595)
Capital and reserves
Called up share capital	8	2,095	1,000
Share premium reserve		499,000	-
Retained earnings		(119,343)	(34,595)
Shareholders' funds/(deficit)		381,752	(33,595)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

......................................... Mr Stephen John Ross Director

Skamper Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Hudson House
Albany Street
Edinburgh
EH1 3QB
Scotland

These financial statements were authorised for issue by the Board on 26 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% on written down value

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software development	Straight line over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Skamper Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 2).

Skamper Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 September 2024	267,630	267,630
Additions acquired separately	59,217	59,217
At 31 August 2025	326,847	326,847
Amortisation
Amortisation charge	32,685	32,685
At 31 August 2025	32,685	32,685
Carrying amount
At 31 August 2025	294,162	294,162
At 31 August 2024	267,630	267,630

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	1,707	1,707
Additions	915	915
At 31 August 2025	2,622	2,622
Depreciation
At 1 September 2024	427	427
Charge for the year	549	549
At 31 August 2025	976	976
Carrying amount
At 31 August 2025	1,646	1,646
At 31 August 2024	1,280	1,280

Skamper Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	9	106,000	-
Other debtors		2,973	4,676
		108,973	4,676

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		786	-
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	-	283,000
Accruals and deferred income		700	600
Other creditors		28,153	28,153
		29,639	311,753

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £0.01 each	200,000	2,000	100,000	1,000
VN of £0.01 each	9,500	95	-	-
	209,500	2,095	100,000	1,000

9	Related party transactions

Skamper Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,000	14,265

Summary of transactions with parent

Teamhold Ltd Inter Company Loan Accounts

Loans to related parties

2025	Parent £	Total £
Advanced	106,000	106,000
At end of period	106,000	106,000

Loans from related parties

2025	Parent £	Total £
At start of period	283,000	283,000
Repaid	(283,000)	(283,000)
At end of period	-	-

2024	Parent £	Total £
Advanced	283,000	283,000
At end of period	283,000	283,000

10	Parent and ultimate parent undertaking

The ultimate controlling party is Stephen John Ross.