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FUNKTIONCREEP LIMITED

Registered Number
SC776337
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

FUNKTIONCREEP LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | CROW, Fiona Agnes
| CROW, Geoffrey Malcolm
| STENTIFORD, Andrew

Registered Address | 6(A2) Old Deans Road
| Bathgate
| EH48 1JU

Registered Number | SC776337 (Scotland)

FUNKTIONCREEP LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 9,741 |  |  |  | 10,844
Tangible assets | 4 |  |  | 143,584 |  |  |  | 181,117
|  |  |  | 153,325 |  |  |  | 191,961
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 69,942 |  |  |  | 13,517 |  |
Cash at bank and on hand |  | 47,001 |  |  |  | 8,046 |  |
|  | 116,943 |  |  |  | 21,563 |  |
Creditors amounts falling due within one year | 6 | (170,967) |  |  |  | (121,598) |  |
Net current assets (liabilities) |  |  |  | (54,024) |  |  |  | (100,035)
Total assets less current liabilities |  |  |  | 99,301 |  |  |  | 91,926
Creditors amounts falling due after one year | 7 |  |  | (42,500) |  |  |  | (92,500)
Net assets |  |  |  | 56,801 |  |  |  | (574)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 56,701 |  |  |  | (674)
Shareholders' funds |  |  |  | 56,801 |  |  |  | (574)

- 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 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 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 Board of Directors on 31 December 2025, and are signed on its behalf by:
CROW, Geoffrey Malcolm Director Registered Company No. SC776337

FUNKTIONCREEP LIMITED
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 Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| 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 (%)
| Plant and machinery | 25

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Lease incentives
--- | ---
| Incentives received to enter into a finance lease reduce the fair value of the asset and are included in the calculation of present value of minimum lease payments. Incentives received to enter into an operating lease are credited to the profit and loss account, to reduce the lease expense, on a straight-line basis over the period of the lease.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 3

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 11,028 |  | 11,028
| At 31 March 25 | 11,028 |  | 11,028
| Amortisation and impairment
| At 01 April 24 | 184 |  | 184
| Charge for year | 1,103 |  | 1,103
| At 31 March 25 | 1,287 |  | 1,287
| Net book value
| At 31 March 25 | 9,741 |  | 9,741
| At 31 March 24 | 10,844 |  | 10,844

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 188,992 |  | 188,992
| Additions | 20,454 |  | 20,454
| Disposals | (14,036) |  | (14,036)
| At 31 March 25 | 195,410 |  | 195,410
| Depreciation and impairment
| At 01 April 24 | 7,875 |  | 7,875
| Charge for year | 44,568 |  | 44,568
| On disposals | (617) |  | (617)
| At 31 March 25 | 51,826 |  | 51,826
| Net book value
| At 31 March 25 | 143,584 |  | 143,584
| At 31 March 24 | 181,117 |  | 181,117

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 69,940 |  | 13,517
| Other debtors | 2 |  | -
| Total | 69,942 |  | 13,517

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 26,864 |  | 3,734
| Bank borrowings and overdrafts | 126 |  | 273
| Taxation and social security | 40,628 |  | 4,149
| Other creditors | 103,349 |  | 113,442
| Total | 170,967 |  | 121,598

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 42,500 |  | 92,500
| Total | 42,500 |  | 92,500

8. | Operating lease commitments
--- | ---
| At 31 March 2025 (Company year end), the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £4,800 (2024 – £9,600)

9. | Share capital
--- | ---
| At 31 March 2025, the company had 100 ordinary share of £1 in issue, which is fully paid (2024 – 100 ordinary share of £1, fully paid).

10. | Related party transactions
--- | ---
| The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

11. | Controlling party
--- | ---
| The ultimate controlling party is 21CC Group Limited.