Scena Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04371676

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		353,694		356,130

			353,694		356,130
CURRENT ASSETS
Stocks	5	142,999		481,740
Debtors	6	748,853		733,067
Cash at bank and in hand		228,530		359,996

		1,120,382		1,574,803
Creditors: Amounts Falling Due Within One Year	7	(3,663,546 )		(3,833,244 )

NET CURRENT ASSETS (LIABILITIES)			(2,543,164 )		(2,258,441 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,189,470 )		(1,902,311 )

NET LIABILITIES			(2,189,470 )		(1,902,311 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(2,189,471 )		(1,902,312 )

SHAREHOLDERS' FUNDS			(2,189,470)		(1,902,311)

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Scena Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D J Thompson

Director

10th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Scena Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04371676 . The registered office is Rectory House, Main Street, Beckley, Rye, East Sussex, TN31 6RS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The company had a deficit on the balance sheet of £2,189,470 at the year end which has been funded by the ultimate parent undertaking and the directors of that undertaking. The ultimate parent undertaking and its directors have indicated their willingness to continue to provide this support and the accounts have therefore been prepared on the going concern basis.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	16.67% Straight line
Plant & Machinery	18.46% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Scena Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2024	371,880	-	371,880
Additions	34,031	34,149	68,180

As at 31 March 2025	405,911	34,149	440,060

Depreciation
As at 1 April 2024	15,750	-	15,750
Provided during the period	66,413	4,203	70,616

As at 31 March 2025	82,163	4,203	86,366

Net Book Value
As at 31 March 2025	323,748	29,946	353,694

As at 1 April 2024	356,130	-	356,130

5. Stocks

	2025	2024
	£	£
Work in progress	142,999	481,740

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	326,247	229,210
Amounts owed by participating interests	-	58
Other debtors	422,606	503,799

	748,853	733,067

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Scena Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	642,028	969,056
Amounts owed to participating interests	4,092	-
Other creditors	3,017,426	2,863,993
Taxation and social security	-	195

	3,663,546	3,833,244

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	111,885	-
Later than one year and not later than five years	339,027	-

	450,912	-

Operating leases relating to land and buildings.

10. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end the company owed £4,092 to (2024 - was owed £58 by) Imperial Way Management Ltd, a company controlled by the Directors.

The company was also charged £102,938 (2024 - £145,305) by Scena Management Services LLP, a Partnership with common ownership. At the year end the company owed £6,000 to and was owed £7,097 by Scena Management Services LLP (2024 owed £182,289).

11. Ultimate Controlling Party

The company's ultimate controlling party is D J Thompson by virtue of his controlling shareholding in the ultimate parent company.

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