Scream Retail Limited - Filleted accounts

Registered number

03133068

Scream Retail Limited

Filleted Accounts

30 June 2026

Scream Retail Limited
Registered number:		03133068
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		376			469
Tangible assets	4		10,413			12,657
			10,789			13,126

Current assets
Stocks		113,717			152,833
Debtors	5	116,562			140,440
Cash at bank and in hand		37,403			60,054
		267,682			353,327

Creditors: amounts falling due within one year	6	(140,907)			(190,112)

Net current assets			126,775			163,215

Total assets less current liabilities			137,564			176,341

Creditors: amounts falling due after more than one year	7		-			(10,000)

Provisions for liabilities			(2,050)			(2,921)


Net assets			135,514			163,420

Capital and reserves
Called up share capital			2			2
Profit and loss account			135,512			163,418

Shareholders' funds			135,514			163,420

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.


J Lilly			B M Wates
Director			Director
Approved by the board on 3 August 2026

Scream Retail Limited
Notes to the Accounts
for the year ended 30 June 2026


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. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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.

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


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 July 2025							2,180
	At 30 June 2026							2,180

	Amortisation
	At 1 July 2025							1,711
	Provided during the year							93
	At 30 June 2026							1,804

	Net book value
	At 30 June 2026							376
	At 30 June 2025							469









4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2025	15,100		33,300		1,850		50,250
	Additions	-		352		-		352
	At 30 June 2026	15,100		33,652		1,850		50,602

	Depreciation
	At 1 July 2025	12,523		23,587		1,483		37,593
	Charge for the year	515		2,009		72		2,596
	At 30 June 2026	13,038		25,596		1,555		40,189

	Net book value
	At 30 June 2026	2,062		8,056		295		10,413
	At 30 June 2025	2,577		9,713		367		12,657

5	Debtors					2026		2025
£							£

	Trade debtors					106,390		128,273
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					8,932		8,932
	Other debtors					1,240		3,235
						116,562		140,440

6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					92,046		110,814
	Trade creditors					17,684		12,448
	Taxation and social security costs					3,369		38,972
	Other creditors					27,808		27,878
						140,907		190,112


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		10,000
	Obligations under finance lease and hire purchase contracts					-		-
						-		10,000







8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	J Lilly
	[Loan 1]	1,995		-		(1,995)		-


		1,995		-		(1,995)		-

9	Related party transactions
	Outstanding loan of £25,858 owed to Director B M Wates as at 30th June 2026.

10	Other information

	Scream Retail Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Sylvan House
	Castle Walk
	Wadhurst
	East Sussex
	TN5 6DB