SCARFISH LIMITED


Directors	FISHER, Benjamin
	SCARLETT, Allen


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


Registered Number	12261943 (England and Wales)

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:

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.

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