REGISTERED NUMBER: 07531079 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

SCRATCHTIME PRODUCTIONS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Lunn

S M Willett

SECRETARY:

S M Willett

REGISTERED OFFICE:

2 Jardine House

The Harrovian Business Village

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

07531079 (England and Wales)

ACCOUNTANTS:

Barber & Company

A trading name of PCM Accounting Limited

2 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

215,055

430,112

Property, plant and equipment

5

258,755

290,741

Investments

6

419,747

404,201

893,557

1,125,054

CURRENT ASSETS

Debtors

7

661,179

524,347

Cash at bank and in hand

2,835,591

2,325,309

3,496,770

2,849,656

CREDITORS

Amounts falling due within one year

8

395,687

933,314

NET CURRENT ASSETS

3,101,083

1,916,342

TOTAL ASSETS LESS CURRENT LIABILITIES

3,994,640

3,041,396

PROVISIONS FOR LIABILITIES

64,689

54,184

NET ASSETS

3,929,951

2,987,212

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

3,929,851

2,987,112

SHAREHOLDERS' FUNDS

3,929,951

2,987,212

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 December 2025 and were signed on its behalf by:

S M Willett - Director

J Lunn - Director

1.	STATUTORY INFORMATION

Scratchtime Productions 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 as modified by the revaluation of certain assets.

The financial statements have been prepared in accordance with applicable accounting standards. The particular accounting policies adopted are described below.

TURNOVER

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

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five 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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Plant and machinery

-

20% 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

1,075,283

AMORTISATION

At 1 May 2024

645,171

Charge for year

215,057

At 30 April 2025

860,228

NET BOOK VALUE

At 30 April 2025

215,055

At 30 April 2024

430,112

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1 May 2024

27,805

858,144

885,949

Additions

-

38,264

38,264

At 30 April 2025

27,805

896,408

924,213

DEPRECIATION

At 1 May 2024

22,244

572,964

595,208

Charge for year

5,561

64,689

70,250

At 30 April 2025

27,805

637,653

665,458

NET BOOK VALUE

At 30 April 2025

-

258,755

258,755

At 30 April 2024

5,561

285,180

290,741

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2024

404,201

Share of profit/(loss)

27,252

Revaluations

(13,731

)

Dividends received

2,025

At 30 April 2025

419,747

NET BOOK VALUE

At 30 April 2025

419,747

At 30 April 2024

404,201

Cost or valuation at 30 April 2025 is represented by:

Other

investments

£

Valuation in 2022

(553

)

Valuation in 2023

(15,912

)

Valuation in 2024

20,666

Valuation in 2025

15,546

Cost

400,000

419,747

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Prepayments and accrued income

661,179

524,347

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Corporation tax

213,830

235,646

Social security and other taxes

108,818

137,441

Other creditors

-

4,851

Directors' current accounts

67,039

549,376

Accruals and deferred income

6,000

6,000

395,687

933,314

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

During the year ender review the Company was under the control of Mr J Lunn, its Managing Director and majority owner of the Company's issued Equity Share Capital.