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COMPANY REGISTRATION NUMBER: 07250100

Scala Capital Partners Limited

Filleted Unaudited Financial Statements

31 May 2025

Scala Capital Partners Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 4,901 | 7,098

Current assets

Debtors | 7 | 105 |  | 2,549
Cash at bank and in hand | 169,879 |  | 181,829
| --------- |  | ---------
| 169,984 |  | 184,378

Creditors: amounts falling due within one year | 8 | 34,018 |  | 3,295
| --------- |  | ---------
Net current assets |  | 135,966 | 181,083
|  | --------- | ---------
Total assets less current liabilities |  | 140,867 | 188,181
|  | --------- | ---------
Net assets |  | 140,867 | 188,181
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 63,200 | 63,200
Profit and loss account |  | 77,667 | 124,981
|  | --------- | ---------
Shareholders funds |  | 140,867 | 188,181
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Scala Capital Partners Limited

Statement of Financial Position (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 17 September 2025 , and are signed on behalf of the board by:

R Metta |
Director |

Company registration number: 07250100

Scala Capital Partners Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C/O Leaman Mattei, Suite 1, First Floor, 1 Duchess Street, London, W1W 6AN.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover comprises investment management and performance fees and is recognised in the period in which the related services are provided.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment | - | 20% straight line

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
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 the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Equipment
| £
Cost |
At 1 June 2024 and 31 May 2025 | 11,427
| --------
Depreciation |
At 1 June 2024 | 4,329
Charge for the year | 2,197
| --------
At 31 May 2025 | 6,526
| --------
Carrying amount |
At 31 May 2025 | 4,901
| --------
At 31 May 2024 | 7,098
| --------

6. Investments

| Other investments other than loans
| £
Cost |
At 1 June 2024 | –
Additions | 55,099
Disposals | ( 55,099)
| --------
At 31 May 2025 | –
| --------
Impairment |
At 1 June 2024 and 31 May 2025 | –
| --------

Carrying amount |
At 31 May 2025 | –
| --------
At 31 May 2024 | –
| --------

7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 105 | 2,549
| ---- | -------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Social security and other taxes | – | 294
Other creditors | 34,018 | 3,001
| -------- | -------
| 34,018 | 3,295
| -------- | -------

9. Director's advances, credits and guarantees
Mr R Metta is a director of the company. The amount owed to Mr Metta at the balance sheet date was £10,510 (2024: £2,444 owed from).
10. Controlling party
Melro Enterprises Ltd owns 100% of the share capital in Scala Capital Partners Limited .