REGISTERED NUMBER: 08152170 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

SCARSON COMPUTING LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

333

413

CURRENT ASSETS

Debtors

5

43,649

28,625

Cash at bank

15

1,987

43,664

30,612

CREDITORS

Amounts falling due within one year

6

(48,947

)

(25,681

)

NET CURRENT (LIABILITIES)/ASSETS

(5,283

)

4,931

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,950

)

5,344

CREDITORS

Amounts falling due after more than one year

7

(768

)

(2,926

)

NET (LIABILITIES)/ASSETS

(5,718

)

2,418

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

(6,718

)

1,418

SHAREHOLDERS' FUNDS

(5,718

)

2,418

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 directors acknowledge their 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 Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mr J P Hannan - Director

1.	STATUTORY INFORMATION

Scarson Computing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08152170

Registered office:

24 Marlings Park Avenue

Chislehurst

Kent

BR7 6QW

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

At 31 July 2025 the company has net current liabilities of £5,283 and net liabilities of £5,718. The director will continue to provide the company with financial support as and when required. The director therefore considers it appropriate to prepare the accounts on a going concern basis.

Turnover

Turnover represents the fair value of services provided during the year. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients. Turnover excludes value added tax. Unbilled turnover on individual contracts is included as accrued income within other debtors.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 20% 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

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.

EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

1,458

Additions

20

At 31 July 2025

1,478

DEPRECIATION

At 1 August 2024

1,045

Charge for year

100

At 31 July 2025

1,145

NET BOOK VALUE

At 31 July 2025

333

At 31 July 2024

413

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,649

28,625

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,031

1,957

Trade creditors

26,435

12,415

Taxation and social security

7,354

7,322

Other creditors

10,127

3,987

48,947

25,681

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

768

2,926

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£10

1,000

1,000