REGISTERED NUMBER: 00614327 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

C. SCOPE INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Fry

G J Morris

P R Wells

S Fry

J P Adams

SECRETARY:

G J Morris

REGISTERED OFFICE:

Kingsnorth Technology Park

Wotton Road

Ashford

Kent

TN23 6LN

REGISTERED NUMBER:

00614327 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

317,363

262,553

317,363

262,553

CURRENT ASSETS

Stocks

1,504,207

1,442,651

Debtors

6

3,789,976

3,963,914

Cash in hand

60,959

59,715

5,355,142

5,466,280

CREDITORS

Amounts falling due within one year

7

398,914

372,836

NET CURRENT ASSETS

4,956,228

5,093,444

TOTAL ASSETS LESS CURRENT LIABILITIES

5,273,591

5,355,997

CREDITORS

Amounts falling due after more than one year

8

(133,223

)

(118,993

)

PROVISIONS FOR LIABILITIES

(52,159

)

(34,194

)

NET ASSETS

5,088,209

5,202,810

CAPITAL AND RESERVES

Called up share capital

1,401,200

1,401,200

Retained earnings

3,687,009

3,801,610

5,088,209

5,202,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

M J Fry - Director

1.	STATUTORY INFORMATION

C. Scope International Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover from the sale of goods is recognised at the point of sale.

Intangible assets

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Amortisation is recognised as to write off the cost of assets less their residual values over their useful lives on the following bases:

Development costs

- 33% straight line basis

Tangible fixed assets

Tangible fixed assets are measured at cost net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery

- 20% - 33% straight line basis

Fixtures, fittings & equipment

- 15% - 33% straight line basis

Motor vehicles

- 25% reducing balance basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances and loans to fellow group companies, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and overdrafts, are recognised at transaction price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Foreign currency translation

Transactions in currencies other than pounds sterling are recorded at the rate of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Hire purchase and leasing commitments

Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful lives. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges so as to achieve a constant rate of interest on the remaining balance of the liability.

Rentals payable under operating leases are charged to profit or loss on a straight line basis over the term of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 37 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

At 1 April 2024

and 31 March 2025

120,118

Amortisation

At 1 April 2024

and 31 March 2025

120,118

Net book value

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 April 2024

1,137,635

Additions

138,979

At 31 March 2025

1,276,614

Depreciation

At 1 April 2024

875,082

Charge for year

84,169

At 31 March 2025

959,251

Net book value

At 31 March 2025

317,363

At 31 March 2024

262,553

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

582,055

711,908

Amounts owed by group undertakings

3,188,098

3,223,158

Other debtors

19,823

28,848

3,789,976

3,963,914

Amounts owed to group undertakings are non interest bearing and have no fixed terms for repayment.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,448

10,000

Hire purchase contracts and finance leases

83,650

48,647

Trade creditors

227,839

230,769

Taxation and social security

25,073

26,003

Other creditors

51,904

57,417

398,914

372,836

The obligations under hire purchase and finance leases are secured by charges over the associated assets.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,763

12,408

Hire purchase contracts and finance leases

131,460

106,585

133,223

118,993

The obligations under hire purchase and finance leases are secured by charges over the associated assets.

9.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

The bank borrowings of the group are guaranteed by a composite group guarantee. At 31 March 2025, the total indebtedness of the group to the bank amounted to £288,864 (2024 - £256,259) which is secured by a mortgage debenture, the terms of which include a fixed and floating charge over the company's assets.

10.	OPERATING LEASE COMMITMENTS

Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable leases of £10,650 (2024 - £6,000).