Scarborough Hospice Sales Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02053320 (England and Wales)

Scarborough Hospice

Sales Limited

Financial Statements

For The Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J C Stevenson

Mrs M Middlebrook

Mrs S K Clipperton

SECRETARY:

R A Baird

REGISTERED OFFICE:

Saint Catherine's Hospice

Throxenby Lane

SCARBOROUGH

North Yorkshire

YO12 5RE

REGISTERED NUMBER:

02053320 (England and Wales)

AUDITORS:

Ingham & Co.

Chartered Accountants

Statutory Auditor

George Stanley House

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

BANKERS:

HSBC Bank plc

33 St Nicholas Street

Scarborough

North Yorkshire

YO11 2HN

FIXED ASSETS

Tangible assets

4

623

760

CURRENT ASSETS

Stocks

4,704

2,361

Debtors

5

3,464

-

Cash at bank

3,864

11,059

12,032

13,420

CREDITORS

Amounts falling due within one year

6

11,649

13,174

NET CURRENT ASSETS

383

246

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,006

CAPITAL AND RESERVES

Called up share capital

6

Retained earnings

1,000

1,006

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Mrs S K Clipperton - Director

1.	STATUTORY INFORMATION

Scarborough Hospice Sales 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fixtures and fittings

-

18% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 1 April 2024

and 31 March 2025

2,499

DEPRECIATION

At 1 April 2024

1,739

Charge for year

137

At 31 March 2025

1,876

NET BOOK VALUE

At 31 March 2025

623

At 31 March 2024

760

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

3,464

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

-

2,199

Amounts owed to group undertakings

7,404

6,371

Taxation and social security

745

1,429

Other creditors

3,500

3,175

11,649

13,174

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Webster BA FCA CTA (Senior Statutory Auditor)

for and on behalf of Ingham & Co.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Saint Catherine's Hospice Trust, which is the only parent for which group accounts are prepared. Saint Catherine's Hospice Trust is a charitable company whose registered office is situated at Saint Catherine's Hospice, Throxenby Lane, Scarborough, North Yorkshire, YO12 5RE.

9.	ARTICLES OF ASSOCIATION

Articles of Association number 3, referred to in the audit report, is reproduced below:

A

All the profits of the company available for distribution as dividend shall be paid to Saint Catherine's Hospice Trust, Scarborough (hereinafter called "the Trust") shall be applied towards the promotion and carrying out the objects of the Trust.

B

No member of the council or other governing body or other person engaged or concerned in the management of the Trust shall hold any salaried office or employment in the company.

C

No member of the council or other governing body or other persons engaged or concerned in the management of the Trust shall enter into or be concerned or interested directly or indirectly in any contract with the company, other than a contract which, if entered into with the Trust would not have any infringement of the Memorandum of Association, or other governing instrument of the Trust.

D

That the company's auditors shall include in their annual report a statement showing whether to the best of their knowledge and belief the above provisions have been complied with.