REGISTERED NUMBER: NI642772 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SCARIFF LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

92,127

136,038

CURRENT ASSETS

Debtors

5

23,030

14,162

Cash at bank and in hand

537,497

457,656

560,527

471,818

CREDITORS

Amounts falling due within one year

6

249,970

295,351

NET CURRENT ASSETS

310,557

176,467

TOTAL ASSETS LESS CURRENT LIABILITIES

402,684

312,505

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

402,683

312,504

SHAREHOLDERS' FUNDS

402,684

312,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mr T Gleeson - Director

Mr F Gleeson - Director

1.	STATUTORY INFORMATION

Scariff Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address are as below:

Registered number:

NI642772

Registered office:

Bunsen

Hill Street

Belfast

BT1 2LA

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

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

TANGIBLE FIXED ASSETS

Depreciation is provided at the appropriate rate required in order to write off each asset over its estimate useful life.

HIRE PURCHASE AND LEASING COMMITMENTS

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

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

Lease

property

and

Computer

premium

improvement

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

3,000

240,690

231,661

10,634

485,985

Additions

-

-

14,511

-

14,511

At 31 December 2025

3,000

240,690

246,172

10,634

500,496

DEPRECIATION

At 1 January 2025

2,656

182,529

155,454

9,308

349,947

Charge for year

344

27,980

28,873

1,225

58,422

At 31 December 2025

3,000

210,509

184,327

10,533

408,369

NET BOOK VALUE

At 31 December 2025

-

30,181

61,845

101

92,127

At 31 December 2024

344

58,161

76,207

1,326

136,038

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

17,450

9,226

Prepayments

5,580

4,936

23,030

14,162

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

54,016

47,065

Corporation tax

43,241

26,060

PAYE/NI

21,406

16,133

VAT

67,535

62,351

Other creditors

53,164

129,902

Accruals

10,608

13,840

249,970

295,351

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

In more than five years

48,100

48,100

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 January 2025

312,504

Profit for the year

90,179

At 31 December 2025

402,683

10.

CHARGES

Allied Irish Banks P.L.C registered a debenture fixed and floating charge over the assets of the company on 7 December 2018.