SCRATCHED SOCIAL LTD


Director	CRAVEN-MCALPINE, Eleanor Elizabeth Grace


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	14836934 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
ASSETS
Fixed assets
Tangible assets	3		218		291
			218		291
Current assets
Debtors	4	23,640		8,390
Current asset investments	5	3,700		-
Cash at bank and in hand		14,622		34,097
		41,962		42,487
			41,962		42,487
			42,180		42,778
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital			100		100
Profit and loss account			23,193		21,541
			23,293		21,641
Liabilities
Creditors amounts falling due within one year	6		18,887		21,137
			42,180		42,778

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 December 2025, and are signed on its behalf by:

CRAVEN-MCALPINE, Eleanor Elizabeth Grace
Director
Registered Company No. 14836934

SCRATCHED SOCIAL LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Office Equipment	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	291	291
At 31 March 25	291	291
Depreciation and impairment
Charge for year	73	73
At 31 March 25	73	73
Net book value
At 31 March 25	218	218
At 31 March 24	291	291

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	6,630	7,390
Other debtors	17,010	1,000
Total	23,640	8,390

5.	Current asset investments

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	480	550
Taxation and social security	13,550	11,343
Other creditors	3,057	7,445
Accrued liabilities and deferred income	1,800	1,799
Total	18,887	21,137

7.	Related party transactions
	At the balance sheet date, the company owed the director an amount of £3,057 ( 2024 : £7,443). The amount is interest free and repayable on demand.