REGISTERED NUMBER: SC486580 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Scapa Energy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G R Walker

Mrs S J Walker

REGISTERED OFFICE:

3 Prospect Place

Westhill

Aberdeenshire

AB32 6SY

REGISTERED NUMBER:

SC486580 (Scotland)

ACCOUNTANTS:

Grampian Accounting

3 Prospect Place

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6SY

FIXED ASSETS

Tangible assets

3

529,028

484,098

CURRENT ASSETS

Stocks

289,385

170,452

Debtors

4

399,192

262,470

Cash at bank

1,195,307

994,114

1,883,884

1,427,036

CREDITORS

Amounts falling due within one year

5

400,236

361,281

NET CURRENT ASSETS

1,483,648

1,065,755

TOTAL ASSETS LESS CURRENT LIABILITIES

2,012,676

1,549,853

CREDITORS

Amounts falling due after more than one year

6

68,643

85,516

NET ASSETS

1,944,033

1,464,337

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,944,023

1,464,327

SHAREHOLDERS' FUNDS

1,944,033

1,464,337

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

G R Walker - Director

1.	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

-

25% on cost and 20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

422,312

154,843

577,155

Additions

7,554

53,830

61,384

At 30 September 2025

429,866

208,673

638,539

DEPRECIATION

At 1 October 2024

-

93,057

93,057

Charge for year

-

16,454

16,454

At 30 September 2025

-

109,511

109,511

NET BOOK VALUE

At 30 September 2025

429,866

99,162

529,028

At 30 September 2024

422,312

61,786

484,098

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

350,631

243,731

Other debtors

48,561

18,739

399,192

262,470

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

22,031

19,540

Trade creditors

148,863

111,918

Taxation and social security

176,816

145,724

Other creditors

52,526

84,099

400,236

361,281

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

68,643

85,516