REGISTERED NUMBER: 07937218 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Scrapes & Scuffs Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Cole

SECRETARY:

A Cole

REGISTERED OFFICE:

58 Eastover Road

High Littleton

Bristol

BS39 6HZ

REGISTERED NUMBER:

07937218 (England and Wales)

ACCOUNTANTS:

Blue Sky Accounting Ltd

136 Wedmore Park

Southdown

Bath

BA2 1LA

FIXED ASSETS

Tangible assets

4

16,199

1,764

CURRENT ASSETS

Cash at bank

2,482

15,884

CREDITORS

Amounts falling due within one year

5

9,984

9,209

NET CURRENT (LIABILITIES)/ASSETS

(7,502

)

6,675

TOTAL ASSETS LESS CURRENT LIABILITIES

8,697

8,439

CREDITORS

Amounts falling due after more than one year

6

4,333

-

NET ASSETS

4,364

8,439

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

4,363

8,438

SHAREHOLDERS' FUNDS

4,364

8,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 June 2026 and were signed by:

A Cole - Director

1.	STATUTORY INFORMATION

Scrapes & Scuffs 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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 NIL (2025 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

1,237

-

4,574

5,811

Additions

2,735

17,098

-

19,833

At 31 March 2026

3,972

17,098

4,574

25,644

DEPRECIATION

At 1 April 2025

1,143

-

2,904

4,047

Charge for year

707

4,274

417

5,398

At 31 March 2026

1,850

4,274

3,321

9,445

NET BOOK VALUE

At 31 March 2026

2,122

12,824

1,253

16,199

At 31 March 2025

94

-

1,670

1,764

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

8,226

7,952

Social security and other taxes

453

329

Directors' loan accounts

655

303

Accruals and deferred income

650

625

9,984

9,209

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 2-5 years

4,333

-

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £28,500 (2025 - £47,000) were paid to the director .