REGISTERED NUMBER: 10964366 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

SCALINO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Lello

Mrs M Lello

REGISTERED OFFICE:

16 South End

Croydon

Surrey

CR0 1DN

REGISTERED NUMBER:

10964366 (England and Wales)

ACCOUNTANTS:

Averillo & Associates

Chartered Accountants

16 South End

Croydon

Surrey

CR0 1DN

FIXED ASSETS

Tangible assets

4

3,258

3,548

CURRENT ASSETS

Debtors

5

7,840

6,758

Cash at bank

13,040

37,576

20,880

44,334

CREDITORS

Amounts falling due within one year

6

15,014

16,851

NET CURRENT ASSETS

5,866

27,483

TOTAL ASSETS LESS CURRENT LIABILITIES

9,124

31,031

CREDITORS

Amounts falling due after more than one year

7

8,330

10,514

NET ASSETS

794

20,517

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

793

20,516

SHAREHOLDERS' FUNDS

794

20,517

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 13 June 2026 and were signed on its behalf by:

J A Lello - Director

1.	STATUTORY INFORMATION

Scalino Limited 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

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

12,088

Additions

795

At 30 September 2025

12,883

DEPRECIATION

At 1 October 2024

8,540

Charge for year

1,085

At 30 September 2025

9,625

NET BOOK VALUE

At 30 September 2025

3,258

At 30 September 2024

3,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,000

6,405

Other debtors

4,840

353

7,840

6,758

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,208

2,244

Taxation and social security

11,606

10,127

Other creditors

1,200

4,480

15,014

16,851

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

8,330

10,514

8.

RESERVES

Retained

earnings

£

At 1 October 2024

20,516

Profit for the year

22,277

Dividends

(42,000

)

At 30 September 2025

793

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

J A Lello

Balance outstanding at start of year

-

11,677

Amounts advanced

4,551

-

Amounts repaid

-

(11,677

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,551

-

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £42,000 were paid to the directors .

11.	ULTIMATE CONTROLLING PARTY

The controlling party is J A Lello.