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Company Registration No. 14122624 (England and Wales)
Scarth MC Ltd Unaudited accounts for the year ended 31 May 2026
Scarth MC Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Scarth MC Ltd Company Information for the year ended 31 May 2026
Directors
C C Scarth G Cogswell
Company Number
14122624 (England and Wales)
Registered Office
2 Stamford Brook Road London W6 0XH
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Scarth MC Ltd Statement of financial position as at 31 May 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,197
311
Current assets
Debtors
5
121
8,578
Cash at bank and in hand
166,565
160,646
166,686
169,224
Creditors: amounts falling due within one year
6
(6,874)
(22,613)
Net current assets
159,812
146,611
Total assets less current liabilities
161,009
146,922
Provisions for liabilities
Deferred tax
(227)
(68)
Net assets
160,782
146,854
Capital and reserves
Called up share capital
7
20
20
Profit and loss account
160,762
146,834
Shareholders' funds
160,782
146,854
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 July 2026 and were signed on its behalf by
C C Scarth Director Company Registration No. 14122624
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Scarth MC Ltd Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Scarth MC Ltd is a private company, limited by shares, registered in England and Wales, registration number 14122624. The registered office is 2 Stamford Brook Road, London, W6 0XH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Scarth MC Ltd Notes to the Accounts for the year ended 31 May 2026
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 June 2025
933
Additions
1,457
At 31 May 2026
2,390
Depreciation
At 1 June 2025
622
Charge for the year
571
At 31 May 2026
1,193
Net book value
At 31 May 2026
1,197
At 31 May 2025
311
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
121
8,578
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
4,823
20,593
Other creditors
2,051
2,020
6,874
22,613
Included in other creditors is a directors loan of £821 (2025: £831) for which no repayment or interest terms have been set.
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
10 A Ordinary shares of £1 each
10
10
20
20
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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