SCALECREST LIMITED - Filleted accounts

Registered number

05710358

SCALECREST LIMITED

Filleted Accounts

31 August 2025

SCALECREST LIMITED
Registered number:		05710358
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	2		39			49
Investments	3		179,927			179,648
			179,966			179,697

Current assets
Debtors	4	556,807			431,923
Cash at bank and in hand		5,705			8,221
		562,512			440,144

Creditors: amounts falling due within one year	5	(372,311)			(191,520)

Net current assets			190,201			248,624

Net assets			370,167			428,321

Capital and reserves
Called up share capital			100			100
Profit and loss account			370,067			428,221

Shareholders' funds			370,167			428,321

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.




Mr Shivam Popat
Director
Approved by the board on 25 August 2026

SCALECREST LIMITED
Notes to the Accounts
for the year ended 31 August 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. 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.

	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	20% wdv

	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.

	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.

	Consolidation
	In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exception provided by Section 398 of the Companies Act 2006 not to prepare group accounts.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.
	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			-		-

2	Tangible fixed assets
						Plant and machinery etc
£
	Cost
	At 1 September 2024					1,271
	At 31 August 2025					1,271

	Depreciation
	At 1 September 2024					1,222
	Charge for the year					10
	At 31 August 2025					1,232

	Net book value
	At 31 August 2025					39
	At 31 August 2024					49
	The Investment property was valued by professional valuars at 30 April 2008 on an open market basis and the property was sold on 18th December 2015

3	Investments
Investments in
subsidiary			Other
undertakings			investments		Total
£			£		£
	Cost
	At 1 September 2024	1		179,647		179,648
	Additions	-		279		279

	At 31 August 2025	1		179,926		179,927
	Listed investments represent investment in shares introduced by the director. These are valued at open market price.The company will be the sole beneficiary of these shares.

4	Debtors			2025		2024
£					£

	Trade debtors			23,750		22,365
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			332,249		207,368
	Other debtors			200,808		202,190
				556,807		431,923




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

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			365,123		97,900
	Trade creditors			5,700		5,400
	Director current ac			698		85,933
	Taxation and social security costs			37		37
	Other creditors			753		2,250
				372,311		191,520


6	Controlling party

	Mr Shivam Popat is the ultimate controlling party.


7	Other information

	SCALECREST LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Argyle House
	3rd Floor, Northside
	Joel Street, Northwood Hills
	Middlesex
	HA6 1NW