REGISTERED NUMBER: 15874887 (England and Wales)

TRULY SCRUMPTIOUS GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

3 AUGUST 2024 TO 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B Critchley

Mrs V Critchley

Mr T Rookes

Ms J Moore

REGISTERED OFFICE:

EMDC 525

2nd Floor Office Suite

Arundle Avenue

Castle Donington

DE74 2HU

REGISTERED NUMBER:

15874887 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Intangible assets

4

239,583

Investments

5

1,415,435

1,655,018

CURRENT ASSETS

Debtors

6

94,994

Cash at bank

16,037

111,031

CREDITORS

Amounts falling due within one year

7

863,982

NET CURRENT LIABILITIES

(752,951

)

TOTAL ASSETS LESS CURRENT LIABILITIES

902,067

CREDITORS

Amounts falling due after more than one year

8

868,325

NET ASSETS

33,742

CAPITAL AND RESERVES

Called up share capital

9

10,000

Retained earnings

23,742

SHAREHOLDERS' FUNDS

33,742

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 15 December 2025 and were signed on its behalf by:

Mr B Critchley - Director

1.	STATUTORY INFORMATION

Truly Scrumptious Group 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.

Preparation of consolidated financial statements

The financial statements contain information about Truly Scrumptious Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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 period was 4 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

250,000

At 31 March 2025

250,000

AMORTISATION

Charge for period

10,417

At 31 March 2025

10,417

NET BOOK VALUE

At 31 March 2025

239,583

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1,415,435

At 31 March 2025

1,415,435

NET BOOK VALUE

At 31 March 2025

1,415,435

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

39,264

Other debtors

23,543

VAT

32,187

94,994

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

2,343

Other creditors

367,481

Directors' current accounts

470,116

Accruals and deferred income

24,042

863,982

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

868,325

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

10,000

Ordinary

1

10,000

10.	RELATED PARTY DISCLOSURES

During the year the company received dividends of £182,662 from its subsidiary.

At the year end the company was owed £39,264 from related companies and owed £2,343 to related companies.