REGISTERED NUMBER: 16166094 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 6 JANUARY 2025 TO 31 JANUARY 2026

FOR

Scudo Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

Directors:

Mrs C Bateman

L S Bateman

O S Etoe

Mrs R L Etoe

Registered office:

Unit 10 Torr Trade Park

Torr Quarry Industraial Estate

Kingsbridge

Devon

TQ9 7FA

Registered number:

16166094 (England and Wales)

Accountants:

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

Fixed assets

Investments

4

100

Current assets

Debtors

5

25,000

Net current assets

25,000

Total assets less current liabilities

25,100

Capital and reserves

Called up share capital

100

Retained earnings

25,000

Shareholders' funds

25,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

O S Etoe - Director

1.	STATUTORY INFORMATION

Scudo Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

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.

Financial instruments

The company accounts for basic financial instruments in accordance with Section 11 of FRS 102. Basic financial assets, including trade debtors and cash at bank, and basic financial liabilities, including trade creditors and loans, are initially recognised at transaction price and subsequently measured at amortised cost, less impairment where applicable. Where an arrangement constitutes a financing transaction, the asset or liability is initially measured at the present value of future payments discounted at a market rate of interest

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

Additions

100

At 31 January 2026

100

Net book value

At 31 January 2026

100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Greenkeepers Lawn Care Ltd

Registered office: United Kingdom

Nature of business: Lawn care services

%

Class of shares:

holding

Ordinary A

100.00

Ordinary B

100.00

2026

£

£

Aggregate capital and reserves

106,343

455,590

(Loss)/profit for the period

(27,287

)

113,515

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

3,907

Other debtors

21,093

25,000

6.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was jointly owed the sum of £21,093. The company was also owed the sum of £3,903 in respect of an inter company loan with Greenkeepers Law Care Ltd, it's wholly owned susbsidiary. The amounts are all repayable on demand and carry no interest.

7.

CONTROL

The company is controlled by the four directors.