Company registration number: 08822725
Annual report and unaudited financial statements
for the year ended 31 July 2026
for
Scrub And Shine Ltd
Pages for filing with the Registrar
Scrub And Shine Ltd
Accountants’ Report to the Director for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scrub And Shine Ltd for the year ended 31 July 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of Scrub And Shine Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Scrub And Shine Ltd and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scrub And Shine Ltd and its Director for our work, or for this report.
It is your duty to ensure that Scrub And Shine Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Scrub And Shine Ltd. You consider that Scrub And Shine Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Scrub And Shine Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Right Balance Accountants & Business Consultants Limited
5-6 Grays Yard
Springfield Road
Chelmsford
Essex
CM3 6QR
United Kingdom
Date: 27 October 2026
1
Company registration number: 08822725
Scrub And Shine Ltd
Balance sheet
as at 31 July 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 4,109 9,145
4,109 9,145
Current assets
Debtors 5 8,481 11,279
Cash at bank and in hand 77,413 84,589
85,894 95,868
Creditors: amounts falling due within one year
6 (16,942) (21,685)
Net current assets 68,952 74,183
Total assets less current liabilities 73,061 83,328
Creditors: Amounts falling due after more than one year
7 (8,480) (12,374)
NET ASSETS 64,581 70,954
Capital and reserves
Called up share capital 100 100
Profit and loss account 64,481 70,854
TOTAL EQUITY 64,581 70,954
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 July 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.
2
Company registration number: 08822725
Scrub And Shine Ltd
Balance sheet - continued
as at 31 July 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:
Mrs C Flack, Director
27 October 2026
3
Scrub And Shine Ltd
Notes to the financial statements
for the year ended 31 July 2026
1 Company information
Scrub And Shine Ltd is a private company registered in England and Wales. Its registered number is 08822725. The company is limited by shares. Its registered office is 131-133 Roman Road, Mountnessing, Brentwood, CM15 0UD. Its principal place of business is 5 Elsenham Hall, Elsenham, Bishop's Stortford, Hertfordshire, CM22 6DP.
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.
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.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
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.
4
Scrub And Shine Ltd
Notes to the financial statements - continued
for the year ended 31 July 2026
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
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 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 August 2025 38,869
Disposals (20,883)
At 31 July 2026 17,986
Depreciation
At 1 August 2025 29,724
Charge for year 1,373
Eliminated on disposal (17,220)
At 31 July 2026 13,877
Net book value
At 31 July 2026 4,109
At 31 July 2025 9,145
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Scrub And Shine Ltd
Notes to the financial statements - continued
for the year ended 31 July 2026
5 Debtors
2026 2025
£ £
Trade debtors 8,481 11,279
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 2,880 2,880
Hire purchase and finance leases 1,014 1,739
Trade creditors 71 432
Amounts owed to directors 48 14
Other creditors 105 106
Taxation 7,994 11,565
VAT payable 4,830 4,697
Social security and other tax - 252
16,942 21,685
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 8,480 11,360
Hire purchase and finance leases - 1,014
8,480 12,374
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