REGISTERED NUMBER: 03264074 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2025

for

Finalscale Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Cliff

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

03264074 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

BANKERS:

Lloyds TSB

Corporation Street

Blackpool

FIXED ASSETS

Tangible assets

4

2,480

1,599

CURRENT ASSETS

Debtors

5

16,878

9,292

Cash at bank

180,644

135,080

197,522

144,372

CREDITORS

Amounts falling due within one year

6

26,190

21,575

NET CURRENT ASSETS

171,332

122,797

TOTAL ASSETS LESS CURRENT LIABILITIES

173,812

124,396

PROVISIONS FOR LIABILITIES

299

328

NET ASSETS

173,513

124,068

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

173,413

123,968

SHAREHOLDERS' FUNDS

173,513

124,068

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 8th November 2025 and were signed by:

Mr P Cliff - Director

1.	STATUTORY INFORMATION

Finalscale 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st February 2024

14,985

Additions

1,120

At 31st January 2025

16,105

DEPRECIATION

At 1st February 2024

13,386

Charge for year

239

At 31st January 2025

13,625

NET BOOK VALUE

At 31st January 2025

2,480

At 31st January 2024

1,599

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,714

9,292

Other debtors

5,164

-

16,878

9,292

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

24,823

19,701

Other creditors

1,367

1,874

26,190

21,575

7.	RELATED PARTY DISCLOSURES

The director's loan account was overdrawn by £5,304 at 31 January 2025 which has been repaid within 9 months after the accounting year end.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Cliff.