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Company Registration No. 13903888 (England and Wales)
Scutaru Limited Unaudited accounts for the year ended 28 February 2026
Scutaru Limited Unaudited accounts Contents
Page
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Scutaru Limited Company Information for the year ended 28 February 2026
Director
Sergiu-Catalin Scutaru
Company Number
13903888 (England and Wales)
Registered Office
38 Hillcrest Avenue Grays Essex RM20 3DA England
Accountants
FLAVIA SERVICES LIMITED 4 Gunyah Court Spencer Road LONDON W4 3SZ
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Scutaru Limited Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,700 
- 
Current assets
Debtors
88,307 
- 
Cash at bank and in hand
64,964 
- 
153,271 
- 
Creditors: amounts falling due within one year
(69,666)
- 
Net current assets
83,605 
- 
Total assets less current liabilities
121,305 
- 
Creditors: amounts falling due after more than one year
(23,922)
- 
Net assets
97,383 
- 
Capital and reserves
Profit and loss account
97,383 
- 
Shareholders' funds
97,383 
- 
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 May 2026 and were signed on its behalf by
Sergiu-Catalin Scutaru Director Company Registration No. 13903888
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Scutaru Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Scutaru Limited is a private company, limited by shares, registered in England and Wales, registration number 13903888. The registered office is 38 Hillcrest Avenue, Grays, Essex, RM20 3DA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 28 February 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
- 
- 
- 
Additions
3,027 
35,969 
38,996 
At 28 February 2026
3,027 
35,969 
38,996 
Depreciation
Charge for the year
195 
1,101 
1,296 
At 28 February 2026
195 
1,101 
1,296 
Net book value
At 28 February 2026
2,832 
34,868 
37,700 
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Scutaru Limited Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
23,215 
- 
Other debtors
65,092 
- 
88,307 
- 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
(8,304)
- 
Obligations under finance leases and hire purchase contracts
10,627 
- 
Trade creditors
309 
- 
Taxes and social security
64,843 
- 
Other creditors
1,871 
- 
Loans from directors
320 
- 
69,666 
- 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
23,922 
- 
8
Average number of employees
During the year the average number of employees was 1 (2025: 0).
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