Company registration number 04988960 (England and Wales)
SCARAB LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SCARAB LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
SCARAB LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
638,386
638,386
Current assets
Cash at bank and in hand
700,981
703,298
Creditors: amounts falling due within one year
Loans and overdrafts
4
23,025
23,025
Taxation and social security
79,407
53,200
Other creditors
914
866
103,346
77,091
Net current assets
597,635
626,207
Total assets less current liabilities
1,236,021
1,264,593
Creditors: amounts falling due after more than one year
Loans and overdrafts
4
320,852
342,133
(320,852)
(342,133)
Net assets
915,169
922,460
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
915,069
922,360
Total equity
915,169
922,460
SCARAB LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 February 2026
Mr J Pattison
Director
Company registration number 04988960 (England and Wales)
SCARAB LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Scarab Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit A, 64 Hundred, Severn Drive, Tewkesbury Business Park, Tewkesbury, Gloucestershire, England, GL20 8SF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include freehold properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

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

Turnover is recognised at the point of invoicing.

1.3
Tangible fixed assets

No depreciation is provided on freehold property on the basis that the director considers that the property retains its value from year to year.

1.4
Taxation

Taxation for the period 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 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
SCARAB LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Total
£
Cost
At 1 January 2025 and 31 December 2025
638,386
Depreciation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
638,386
At 31 December 2024
638,386
4
Loans and overdrafts
2025
2024
£
£
Bank loans
343,877
365,158
Payable within one year
23,025
23,025
Payable after one year
320,852
342,133

Repayable by instalments.

The bank loan is secured by a Fixed and Floating Debenture Charge dated 26 July 2021 over the assets of the company and a Fixed Charge over the company's property dated 23 September 2021.

5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Oridnary shares of £1 each
100
100
100
100
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