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Company registration number:
08394460
Scenic Route Ltd
Unaudited Filleted Financial Statements for the year ended
31 July 2025
Scenic Route Ltd
Statement of Financial Position
31 July 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 3,046 |  | 3,046 |
Tangible assets | 6 | 1,944 |  | 1,949 |
|  | 4,990 |  | 4,995 |
Current assets |  |  |  |  |
Debtors | 7 | 97 |  | 504 |
Cash at bank and in hand |  | 5,185 |  | 7,786 |
|  | 5,282 |  | 8,290 |
Creditors: amounts falling due within one year | 8 | (349,492 | ) | (303,342 | )
Net current liabilities |  | (344,210 | ) | (295,052 | )
Total assets less current liabilities |  | (339,220 | ) | (290,057 | )
Provisions for liabilities |  | (486 | ) | (370 | )
Net liabilities |  | (339,706 | ) | (290,427 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 1 |  | 1 |
Profit and loss account |  | (339,707 | ) | (290,428 | )
Shareholders deficit |  | (339,706 | ) | (290,427 | )

For the year ending
31 July 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 their responsibilities for complying with the requirements of the Act 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, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
21 April 2026
, and are signed on behalf of the board by:

Mr S Underhill
Director

Company registration number:
08394460
Scenic Route Ltd
Notes to the Financial Statements
Year ended
31 July 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Suite Ff10 Brooklands House
,
58 Marlborough Road
,
Lancing
,
West Sussex
,
BN15 8AF
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

At 31 July 2025 the company had excess liabilities over assets totalling £339,706. The company is dependent upon the continued financial support of the director and on the basis that this support is forthcoming, the director considers it appropriate for the financial statements to be prepared on the going concern basis.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

## Research and development

Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when It is technically feasible to complete the intangible asset so that it will be available for use or sale; there is the intention to complete the intangible asset and use or sell it; there is the ability to use or sell the intangible asset; the use or sale of the intangible asset will generate probable future economic benefits; there are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and the expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 20% straight line

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## 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.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

## 4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1
).

## 5 Intangible assets

| Other intangible assets
--- | ---
| £
Cost |  |
At 1 August 2024 and 31 July 2025 | 3,046 |
Amortisation |  |
At 1 August 2024 and 31 July 2025 | - |
Carrying amount |  |
At 31 July 2025 | 3,046 |
At 31 July 2024 | 3,046 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 August 2024 | 19,052 |
Additions | 1,328 |
At 31 July 2025 | 20,380 |
Depreciation |  |
At 1 August 2024 | 17,103 |
Charge | 1,333 |
At 31 July 2025 | 18,436 |
Carrying amount |  |
At 31 July 2025 | 1,944 |
At 31 July 2024 | 1,949 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 97 |  | 504 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | - |  | 2,750 |
Other creditors | 349,492 |  | 300,592 |
| 349,492 |  | 303,342 |

## 9 Related party transactions

During the year the company entered into the following transactions with related parties:

| 2025 | 2024
--- | --- | ---
| £ | £
Mr S Underhill | (336,395 | ) | (287,495 | )

Included in other creditors is £336,395 (2024 - £287,495) which is owed to Mr S Underhill, the director of the company. This loan is provided on an interest free basis and is repayable on demand.

## 10 Controlling party

The company is controlled by S Underhill the director.