Scriberia Limited - Filleted accounts

Registered number

07152345

Scriberia Limited

Filleted Accounts

31 December 2025

Scriberia Limited
Registered number:		07152345
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,116,399			2,168,044

Current assets
Debtors	4	257,117			197,118
Cash at bank and in hand		189,395			246,183
		446,512			443,301

Creditors: amounts falling due within one year	5	(170,559)			(114,849)

Net current assets			275,953			328,452

Total assets less current liabilities			2,392,352			2,496,496

Creditors: amounts falling due after more than one year	6		(1,052,976)			(1,091,771)



Net assets			1,339,376			1,404,725

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,339,276			1,404,625

Shareholders' funds			1,339,376			1,404,725

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C J Wilson
Director
Approved by the board on 29 April 2026

Scriberia Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	2% straight line
	Plant and machinery	25% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			20		25


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	2,551,805		59,011		2,610,816
	Additions	-		275		275
	At 31 December 2025	2,551,805		59,286		2,611,091

	Depreciation
	At 1 January 2025	385,726		57,046		442,772
	Charge for the year	51,036		884		51,920
	At 31 December 2025	436,762		57,930		494,692

	Net book value
	At 31 December 2025	2,115,043		1,356		2,116,399
	At 31 December 2024	2,166,079		1,965		2,168,044


4	Debtors			2025		2024
£					£

	Trade debtors			203,592		92,640
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			11,065		60,065
	Prepayments			42,460		42,080
	Other debtors			-		2,333
				257,117		197,118


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			56,790		51,394
	Trade creditors			4,590		19,855
	Taxation and social security costs			98,120		36,478
	Accruals and deferred income			6,868		6,478
	Pension liability			3,856		644
	Other creditors			335		-
				170,559		114,849


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			1,052,976		1,091,771


7	Controlling party

	The ultimate controlling party is D R Porter and C J Wilson who together own 100% of the issued shares in the company


8	Other information

	Scriberia Limited is a private company limited by shares and incorporated in England. Its registered office is:
	16A Northdown Street
	London
	N1 9BG