Scancrown Limited - Filleted accounts

Registered number

02727653

Scancrown Limited

Filleted Accounts

31 December 2025

Scancrown Limited
Registered number:		02727653
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,631			12,038

Current assets
Debtors	4	776,277			335,291
Cash at bank and in hand		102,147			538,786
		878,424			874,077

Creditors: amounts falling due within one year	5	(254,953)			(237,328)

Net current assets			623,471			636,749

Net assets			633,102			648,787

Capital and reserves
Called up share capital			100			100
Profit and loss account			633,002			648,687

Shareholders' funds			633,102			648,787

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P J Sellar
Director
Approved by the board on 11 June 2026

Scancrown Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			10		10


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	34,590		225,863		260,453
	At 31 December 2025	34,590		225,863		260,453

	Depreciation
	At 1 January 2025	34,589		213,826		248,415
	Charge for the year	-		2,407		2,407
	At 31 December 2025	34,589		216,233		250,822

	Net book value
	At 31 December 2025	1		9,630		9,631
	At 31 December 2024	1		12,037		12,038


4	Debtors			2025		2024
£					£

	Trade debtors			625,684		244,354
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			30,000		30,000
	Other debtors			120,593		60,937
				776,277		335,291


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			6,698		2,955
	Trade creditors			8,499		8,499
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			100,000		100,000
	Taxation and social security costs			139,757		125,002
	Other creditors			(1)		872
				254,953		237,328


6	Related party transactions

	Scancrown Limited borrowed £100,000 from PJS Investment Properties Limited, a company that is wholly owned by the director of Scancrown Limied.


7	Controlling party

	The ultimate controlling party is P J Sellar Who owns 100% of gthe share capital.


8	Other information

	Scancrown Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Baker Street
	London
	W1U 8ED