Scene Double Limited - Filleted accounts

Scene Double Limited
Registered number:		02763527
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		18,676			24,904
Investments	4		-			100
			18,676			25,004

Current assets
Stocks		10,976			22,344
Debtors	5	87,234			121,297
Cash at bank and in hand		694,309			619,706
		792,519			763,347

Creditors: amounts falling due within one year	6	(74,416)			(45,953)

Net current assets			718,103			717,394

Net assets			736,779			742,398

Capital and reserves
Called up share capital			100			100
Profit and loss account			736,679			742,298

Shareholder's funds			736,779			742,398

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




R P Gordon
Director
Approved by the board on 28 August 2026

Scene Double 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.

	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:

	Plant and machinery			25% reducing balance
	Leasehold improvements			25% reducing balance
	Motor vehicles			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

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

	Group accounts - consolidation
	The company and its subsidiary comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	21,036		145,904		73,500		240,440
	At 31 December 2025	21,036		145,904		73,500		240,440

	Depreciation
	At 1 January 2025	20,953		140,170		54,413		215,536
	Charge for the year	21		1,435		4,772		6,228
	At 31 December 2025	20,974		141,605		59,185		221,764

	Net book value
	At 31 December 2025	62		4,299		14,315		18,676
	At 31 December 2024	83		5,734		19,087		24,904


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025							100
	Disposals							(100)

	At 31 December 2025							-

	The company's dormant subsidiary, Scene Digital Limited, was voluntarily dissolved on 12 May 2026.


5	Debtors					2025		2024
£							£

	Trade debtors					81,077		115,536
	Other debtors					6,157		5,761
						87,234		121,297


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

	Trade creditors					789		28,200
	Other taxes and social security costs					13,359		14,896
	Other creditors					60,268		2,857
						74,416		45,953



7	Controlling party

	The ultimate controlling party is R P Gordon.


8	Other information

	Scene Double Limited is a private company limited by shares and incorporated in England. Its registered office is:
	7 Theobald Court
	Theobald Street
	Borehamwood
	Herts.
	WD6 4RN