REGISTERED NUMBER: 08822725 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Scrub and Shine Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Flack

REGISTERED OFFICE:

131-133 Roman Road

Mountnessing

Brentwood

Essex

CM15 0UD

REGISTERED NUMBER:

08822725 (England and Wales)

ACCOUNTANTS:

Right Balance

Accountants & Business Consultants Ltd

48b High Street

Dunmow

Essex

CM6 1AW

FIXED ASSETS

Tangible assets

4

9,145

12,194

CURRENT ASSETS

Debtors

5

11,279

10,459

Cash at bank and in hand

84,589

83,025

95,868

93,484

CREDITORS

Amounts falling due within one year

6

21,685

18,874

NET CURRENT ASSETS

74,183

74,610

TOTAL ASSETS LESS CURRENT LIABILITIES

83,328

86,804

CREDITORS

Amounts falling due after more than one year

7

12,374

16,954

NET ASSETS

70,954

69,850

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

70,854

69,750

SHAREHOLDERS' FUNDS

70,954

69,850

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

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

The director acknowledges her 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 director and authorised for issue on 12 January 2026 and were signed by:

Mrs C Flack - Director

1.	STATUTORY INFORMATION

Scrub and Shine Ltd 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

38,869

DEPRECIATION

At 1 August 2024

26,675

Charge for year

3,049

At 31 July 2025

29,724

NET BOOK VALUE

At 31 July 2025

9,145

At 31 July 2024

12,194

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

14,995

DEPRECIATION

At 1 August 2024

8,669

Charge for year

1,581

At 31 July 2025

10,250

NET BOOK VALUE

At 31 July 2025

4,745

At 31 July 2024

6,326

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

11,279

10,459

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

2,880

2,880

Hire purchase contracts

1,739

1,739

Trade creditors

432

62

Taxation and social security

16,514

14,068

Other creditors

120

125

21,685

18,874

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

11,360

14,201

Hire purchase contracts

1,014

2,753

12,374

16,954

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs C Flack.