Company registration number: 14710009
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
J Scrafton Ltd
Pages for filing with the Registrar
Company registration number: 14710009
J Scrafton Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 5,204 5,826
5,204 5,826
Current assets
Debtors 1,770 1,770
Cash at bank and in hand 4,794 9,531
6,564 11,301
Creditors: amounts falling due within one year
(6,492) (5,640)
Net current assets 72 5,661
Total assets less current liabilities 5,276 11,487
NET ASSETS 5,276 11,487
Capital and reserves
Called up share capital 100 100
Profit and loss account 5,176 11,387
TOTAL EQUITY 5,276 11,487
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14710009
J Scrafton Ltd
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Scrafton, Director
21 June 2026
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J Scrafton Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
J Scrafton Ltd is a private company registered in England and Wales. Its registered number is 14710009. The company is limited by shares. Its registered office is 16 Goldrill Gardens, Redcar, Cleveland, TS10 4FJ.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & Fittings - 10% straight line
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
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J Scrafton Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 6,215
At 31 March 2026 6,215
Depreciation
At 1 April 2025 389
Charge for year 622
At 31 March 2026 1,011
Net book value
At 31 March 2026 5,204
At 31 March 2025 5,826
5 Related party transactions
As of the year ended 31 March 2026 the company owed it’s director £274. (2025 £24).
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J Scrafton Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Corporation tax
The applicable rate of UK corporation tax was 19%.
7 Controlling party
The company is under control of it’s director.
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