REGISTERED NUMBER: 06300939 (England and Wales)

Unaudited Financial Statements

for the period

1 September 2024 to 31 December 2025

for

Scanlans (Sunderland) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

H E Bolton

V O'Neil

SECRETARY:

L R Scanlan

REGISTERED OFFICE:

23 John Street

Sunderland

Tyne and Wear

SR1 1JG

REGISTERED NUMBER:

06300939 (England and Wales)

ACCOUNTANTS:

TTR Barnes Limited

Chartered Accountants

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Intangible assets

4

-

10,500

Tangible assets

5

-

3,447

-

13,947

CURRENT ASSETS

Debtors

6

141,580

167,402

Cash at bank and in hand

147,666

152,116

289,246

319,518

CREDITORS

Amounts falling due within one year

7

31,252

66,091

NET CURRENT ASSETS

257,994

253,427

TOTAL ASSETS LESS CURRENT LIABILITIES

257,994

267,374

CREDITORS

Amounts falling due after more than one year

8

(88,418

)

-

PROVISIONS FOR LIABILITIES

-

(784

)

NET ASSETS

169,576

266,590

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

169,476

266,490

SHAREHOLDERS' FUNDS

169,576

266,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

H E Bolton - Director

V O'Neil - Director

1.	STATUTORY INFORMATION

Scanlans (Sunderland) Limited 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.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider to be appropriate.

Fees and commissions received

Fees and commissions received represents income from net services provided, excluding value added tax. Income is recognised when the company obtains the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% Straight line

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 December 2025

70,000

AMORTISATION

At 1 September 2024

59,500

Amortisation for period

10,500

At 31 December 2025

70,000

NET BOOK VALUE

At 31 December 2025

-

At 31 August 2024

10,500

5.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

8,279

3,789

27,186

39,254

Additions

-

-

225

225

Disposals

(8,279

)

(3,789

)

(27,411

)

(39,479

)

At 31 December 2025

-

-

-

-

DEPRECIATION

At 1 September 2024

7,081

3,224

25,502

35,807

Charge for period

230

108

1,477

1,815

Eliminated on disposal

(7,311

)

(3,332

)

(26,979

)

(37,622

)

At 31 December 2025

-

-

-

-

NET BOOK VALUE

At 31 December 2025

-

-

-

-

At 31 August 2024

1,198

565

1,684

3,447

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,200

51,525

Amounts owed by associates

140,380

102,810

Other debtors

-

13,067

141,580

167,402

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,046

38,526

Other creditors

30,206

27,565

31,252

66,091

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

88,418

-