REGISTERED NUMBER: 14244312 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Scintilla Oxford Pumps Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I P Monk

M J O'Hanlon

SECRETARY:

REGISTERED OFFICE:

The Wain House

Stretfordbury

Leominster

Herefordshire

HR6 0LP

REGISTERED NUMBER:

14244312 (England and Wales)

ACCOUNTANTS:

N R Bennett Ltd

The Wain House

Stretfordbury

Leominster

Herefordshire

HR6 0LP

FIXED ASSETS

Tangible assets

4

833

1,019

CURRENT ASSETS

Stocks

51,081

48,024

Debtors

5

17,667

15,550

Cash at bank and in hand

47,736

56,334

116,484

119,908

CREDITORS

Amounts falling due within one year

6

21,418

60,424

NET CURRENT ASSETS

95,066

59,484

TOTAL ASSETS LESS CURRENT LIABILITIES

95,899

60,503

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

95,799

60,403

95,899

60,503

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 May 2026 and were signed on its behalf by:

I P Monk - Director

M J O'Hanlon - Director

1.	STATUTORY INFORMATION

Scintilla Oxford Pumps Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

1,563

DEPRECIATION

At 1 September 2024

544

Charge for year

186

At 31 August 2025

730

NET BOOK VALUE

At 31 August 2025

833

At 31 August 2024

1,019

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

17,667

15,550

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

6,732

15,137

Taxation and social security

13,216

14,167

Other creditors

1,470

31,120

21,418

60,424