Scanmerge Limited 31/10/2025 iXBRL

Company registration number: 02505373

SCANMERGE LIMITED

UNAUDITED FILLETED ABRIDGED FINANCIAL STATEMENTS

31 October 2025

Scanmerge Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Scanmerge Limited

Directors and other information


	Directors	Mr T N Barrow
		Miss S J Barrow
		Mr T M Barrow
		Mrs V F Barrow


	Secretary	T Barrow


	Company number	02505373


	Registered office	Unit 2 Ramsden Road
		Rotherwas Industrial Estate
		Hereford
		HR2 6LR


	Accountants	Andrew Winterburn Limited
		Broad Street Chambers
		18 Broad Street
		Bromyard
		Herefordshire
		HR7 4BT

Scanmerge Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Scanmerge Limited

Year ended 31st October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scanmerge Limited for the year ended 31st October 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Scanmerge Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Scanmerge Limited and state those matters that we have agreed to state to the board of directors of Scanmerge Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scanmerge Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Scanmerge Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Scanmerge Limited. You consider that Scanmerge Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Scanmerge Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Andrew Winterburn Limited

Chartered Accountants

Broad Street Chambers

18 Broad Street

Bromyard

Herefordshire

HR7 4BT

21st April 2026

Scanmerge Limited

Abridged statement of financial position

31st October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	869,907		791,237
		_______		_______
			869,907		791,237

Current assets
Debtors		1,350,693		1,452,234
Investments	6	576,362		709,129
Cash at bank and in hand		126,389		106,049
		_______		_______
		2,053,444		2,267,412
Creditors: amounts falling due
within one year		( 618,456)		( 620,875)
		_______		_______
Net current assets			1,434,988		1,646,537
			_______		_______
Total assets less current liabilities			2,304,895		2,437,774

Creditors: amounts falling due
after more than one year			( 891,750)		( 552,375)
			_______		_______
Net assets			1,413,145		1,885,399
			_______		_______

Capital and reserves
Called up share capital			65,838		65,838
Other reserves			12,546		12,546
Profit and loss account			1,334,761		1,807,015
			_______		_______
Shareholders funds			1,413,145		1,885,399
			_______		_______

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

Directors 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 directors acknowledge 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 T N Barrow

Director

Company registration number: 02505373

Scanmerge Limited

Statement of changes in equity

Year ended 31st October 2025

	Called up share capital	Capital redemption reserve	Profit and loss account	Total
	£	£	£	£


At 1st November 2023	65,838	12,546	1,657,545	1,735,929

(Loss)/profit for the year			149,470	149,470
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	149,470	149,470

	_______	_______	_______	_______
At 31st October 2024 and 1st November 2024	65,838	12,546	1,807,015	1,885,399

(Loss)/profit for the year			( 472,254)	( 472,254)
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	( 472,254)	( 472,254)

	_______	_______	_______	_______
At 31st October 2025	65,838	12,546	1,334,761	1,413,145
	_______	_______	_______	_______

Scanmerge Limited

Notes to the financial statements

Year ended 31st October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2 Ramsden Road, Rotherwas Industrial Estate, Hereford, HR2 6LR.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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, except to the extent 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 in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 7 ).

5. Tangible assets


		£
	Cost
	At 1st November 2024	2,208,108
	Additions	172,840
		_______
	At 31st October 2025	2,380,948
		_______
	Depreciation
	At 1st November 2024	1,416,871
	Charge for the year	94,170
		_______
	At 31st October 2025	1,511,041
		_______
	Carrying amount
	At 31st October 2025	869,907
		_______
	At 31st October 2024	791,237
		_______

6. Investments

	2025	2024
	£	£
Other investments	576,362	709,129
	_______	_______