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2024-10-31 12261943 dpl:GroupUndertakings 2023-11-01 2024-10-31 12261943 dpl:ParticipatingInterests 2023-11-01 2024-10-31 12261943 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 12261943 core:ListedExchangeTraded 2023-11-01 2024-10-31 12261943 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 12261943 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 12261943 core:NetGoodwill 2025-10-31 12261943 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 12261943 core:LandBuildings 2025-10-31 12261943 core:PlantMachinery 2025-10-31 12261943 core:Vehicles 2025-10-31 12261943 core:FurnitureFittings 2025-10-31 12261943 core:OfficeEquipment 2025-10-31 12261943 core:AfterOneYear 2025-10-31 12261943 core:WithinOneYear 2025-10-31 12261943 core:ListedExchangeTraded 2025-10-31 12261943 core:UnlistedNon-exchangeTraded 2025-10-31 12261943 core:ShareCapital 2025-10-31 12261943 core:SharePremium 2025-10-31 12261943 core:RevaluationReserve 2025-10-31 12261943 core:OtherReservesSubtotal 2025-10-31 12261943 core:RetainedEarningsAccumulatedLosses 2025-10-31 12261943 core:NetGoodwill 2024-10-31 12261943 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 12261943 core:LandBuildings 2024-10-31 12261943 core:PlantMachinery 2024-10-31 12261943 core:Vehicles 2024-10-31 12261943 core:FurnitureFittings 2024-10-31 12261943 core:OfficeEquipment 2024-10-31 12261943 core:AfterOneYear 2024-10-31 12261943 core:WithinOneYear 2024-10-31 12261943 core:ListedExchangeTraded 2024-10-31 12261943 core:UnlistedNon-exchangeTraded 2024-10-31 12261943 core:ShareCapital 2024-10-31 12261943 core:SharePremium 2024-10-31 12261943 core:RevaluationReserve 2024-10-31 12261943 core:OtherReservesSubtotal 2024-10-31 12261943 core:RetainedEarningsAccumulatedLosses 2024-10-31 12261943 core:NetGoodwill 2023-10-31 12261943 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 12261943 core:LandBuildings 2023-10-31 12261943 core:PlantMachinery 2023-10-31 12261943 core:Vehicles 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12261943 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 12261943 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 12261943 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 12261943 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 12261943 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 12261943 core:Non-currentFinancialInstruments core:CostValuation 2025-10-31 12261943 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-10-31 12261943 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 12261943 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 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SCARFISH LIMITED

Registered Number
12261943
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

SCARFISH LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | FISHER, Benjamin
| SCARLETT, Allen

Registered Address | Unit 1 Studlands Estate
| Gore End Road
| Ball Hill
| RG20 0PW

Registered Number | 12261943 (England and Wales)

SCARFISH LIMITED
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 25,032 |  |  |  | 31,886
|  |  |  | 25,032 |  |  |  | 31,886
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 500 |  |  |  | 500 |  |
Debtors | 6 | 6,435 |  |  |  | 7,664 |  |
Cash at bank and on hand |  | 97,347 |  |  |  | 74,018 |  |
|  | 104,282 |  |  |  | 82,182 |  |
Creditors amounts falling due within one year | 7 | (52,489) |  |  |  | (47,781) |  |
Net current assets (liabilities) |  |  |  | 51,793 |  |  |  | 34,401
Total assets less current liabilities |  |  |  | 76,825 |  |  |  | 66,287
Net assets |  |  |  | 76,825 |  |  |  | 66,287
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 76,823 |  |  |  | 66,285
Shareholders' funds |  |  |  | 76,825 |  |  |  | 66,287

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 June 2026, and are signed on its behalf by:
FISHER, Benjamin Director
SCARLETT, Allen Director Registered Company No. 12261943

SCARFISH LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 2

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 18,100 |  | 18,100
| At 31 October 25 | 18,100 |  | 18,100
| Amortisation and impairment
| At 01 November 24 | 18,100 |  | 18,100
| At 31 October 25 | 18,100 |  | 18,100
| Net book value
| At 31 October 25 | - |  | -
| At 31 October 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 57,380 |  | 28,501 |  | 4,911 |  | 90,792
| Additions | 1,490 |  | - |  | - |  | 1,490
| At 31 October 25 | 58,870 |  | 28,501 |  | 4,911 |  | 92,282
| Depreciation and impairment
| At 01 November 24 | 35,950 |  | 18,045 |  | 4,911 |  | 58,906
| Charge for year | 5,730 |  | 2,614 |  | - |  | 8,344
| At 31 October 25 | 41,680 |  | 20,659 |  | 4,911 |  | 67,250
| Net book value
| At 31 October 25 | 17,190 |  | 7,842 |  | - |  | 25,032
| At 31 October 24 | 21,430 |  | 10,456 |  | - |  | 31,886

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 500 |  | 500
| Total | 500 |  | 500

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 3,745 |  | 1,841
| Prepayments and accrued income | 2,690 |  | 5,823
| Total | 6,435 |  | 7,664

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 10,471 |  | 13,647
| Bank borrowings and overdrafts | 5,833 |  | 15,833
| Taxation and social security | 28,387 |  | 15,417
| Other creditors | 5,708 |  | 835
| Accrued liabilities and deferred income | 2,090 |  | 2,049
| Total | 52,489 |  | 47,781