IRIS Accounts Production v26.1.0.640 09122047 director 1.11.24 31.10.25 31.10.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09122047 2024-10-31 09122047 2025-10-31 09122047 2024-11-01 2025-10-31 09122047 2023-10-31 09122047 2023-11-01 2024-10-31 09122047 2024-10-31 09122047 ns15:EnglandWales 2024-11-01 2025-10-31 09122047 ns14:PoundSterling 2024-11-01 2025-10-31 09122047 ns10:Director1 2024-11-01 2025-10-31 09122047 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09122047 ns10:SmallEntities 2024-11-01 2025-10-31 09122047 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09122047 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 09122047 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09122047 ns10:FullAccounts 2024-11-01 2025-10-31 09122047 1 2024-11-01 2025-10-31 09122047 ns5:CurrentFinancialInstruments 2025-10-31 09122047 ns5:CurrentFinancialInstruments 2024-10-31 09122047 ns5:Non-currentFinancialInstruments 2025-10-31 09122047 ns5:Non-currentFinancialInstruments 2024-10-31 09122047 ns5:ShareCapital 2025-10-31 09122047 ns5:ShareCapital 2024-10-31 09122047 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 09122047 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 09122047 ns10:RegisteredOffice 2024-11-01 2025-10-31 09122047 ns5:NetGoodwill 2024-11-01 2025-10-31 09122047 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 09122047 ns5:LandBuildings 2024-11-01 2025-10-31 09122047 ns5:PlantMachinery 2024-11-01 2025-10-31 09122047 ns5:NetGoodwill 2024-10-31 09122047 ns5:NetGoodwill 2025-10-31 09122047 ns5:NetGoodwill 2024-10-31 09122047 ns5:LandBuildings 2024-10-31 09122047 ns5:PlantMachinery 2024-10-31 09122047 ns5:LandBuildings 2025-10-31 09122047 ns5:PlantMachinery 2025-10-31 09122047 ns5:LandBuildings 2024-10-31 09122047 ns5:PlantMachinery 2024-10-31 09122047 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 09122047 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 09122047 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-10-31 09122047 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-10-31 09122047 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-10-31 09122047 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-10-31 09122047 ns5:HirePurchaseContracts 2025-10-31 09122047 ns5:HirePurchaseContracts 2024-10-31 09122047 ns5:WithinOneYear 2025-10-31 09122047 ns5:WithinOneYear 2024-10-31 09122047 ns5:BetweenOneFiveYears 2025-10-31 09122047 ns5:BetweenOneFiveYears 2024-10-31 09122047 ns5:AllPeriods 2025-10-31 09122047 ns5:AllPeriods 2024-10-31 09122047 ns5:Secured 2025-10-31 09122047 ns5:Secured 2024-10-31 09122047 ns10:Director1 1 2024-10-31 09122047 ns10:Director1 1 2023-10-31 09122047 ns10:Director1 1 2024-11-01 2025-10-31 09122047 ns10:Director1 1 2023-11-01 2024-10-31 09122047 ns10:Director1 1 2025-10-31 09122047 ns10:Director1 1 2024-10-31

REGISTERED NUMBER: 09122047 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SCARLETT'S RHOSNEIGR LTD

SCARLETT'S RHOSNEIGR LTD (REGISTERED NUMBER: 09122047)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

SCARLETT'S RHOSNEIGR LTD (REGISTERED NUMBER: 09122047)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 212,812 |  | 219,637 |  |

212,812 |  | 219,637 |  |

CURRENT ASSETS

Stocks | 27,100 |  | 11,749 |  |

Debtors | 6 | 81,846 |  | 64,017 |  |

Cash at bank and in hand | 268,566 |  | 266,932 |  |

377,512 |  | 342,698 |  |

CREDITORS

Amounts falling due within one year | 7 | 132,663 |  | 154,305 |  |

NET CURRENT ASSETS | 244,849 |  | 188,393 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 457,661 |  | 408,030 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (197,772 | ) | (190,249 | ) |

PROVISIONS FOR LIABILITIES | (28,465 | ) | (26,637 | ) |

NET ASSETS | 231,424 |  | 191,144 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 231,324 |  | 191,044 |  |

SHAREHOLDERS' FUNDS | 231,424 |  | 191,144 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

SCARLETT'S RHOSNEIGR LTD (REGISTERED NUMBER: 09122047)

BALANCE SHEET - continued

31 OCTOBER 2025

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 director and authorised for issue on 29 April 2026 and were signed by:

Ms C E Cleary - Director

SCARLETT'S RHOSNEIGR LTD (REGISTERED NUMBER: 09122047)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Scarlett's Rhosneigr Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09122047

| Registered office: | Glaslyn Ffordd Y Parc

| Parc Menai

| Bangor

| Gwynedd

| LL57 4FE

| The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoices sales of goods, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | Straight line over 10 years

| Plant and machinery etc | - | 33% on cost, 25% on reducing balance, 20% on reducing balance and Straight line over 10 years

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year 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.

SCARLETT'S RHOSNEIGR LTD (REGISTERED NUMBER: 09122047)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period 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 16 (2024 - 17 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 60,000 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 60,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

SCARLETT'S RHOSNEIGR LTD (REGISTERED NUMBER: 09122047)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 26,675 |  | 323,151 |  | 349,826 |  |

| Additions | - |  | 38,634 |  | 38,634 |  |

| At 31 October 2025 | 26,675 |  | 361,785 |  | 388,460 |  |

| DEPRECIATION

| At 1 November 2024 | 5,335 |  | 124,854 |  | 130,189 |  |

| Charge for year | 2,668 |  | 42,791 |  | 45,459 |  |

| At 31 October 2025 | 8,003 |  | 167,645 |  | 175,648 |  |

| NET BOOK VALUE

| At 31 October 2025 | 18,672 |  | 194,140 |  | 212,812 |  |

| At 31 October 2024 | 21,340 |  | 198,297 |  | 219,637 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 81,846 |  | 64,017 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 13,432 |  | 16,732 |  |

| Hire purchase contracts (see note 9) | 3,939 |  | - |  |

| Trade creditors | 3,640 |  | 3,313 |  |

| Taxation and social security | 107,017 |  | 127,856 |  |

| Other creditors | 4,635 |  | 6,404 |  |

132,663 |  | 154,305 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 176,606 |  | 190,249 |  |

| Hire purchase contracts (see note 9) | 21,166 |  | - |  |

197,772 |  | 190,249 |  |

SCARLETT'S RHOSNEIGR LTD (REGISTERED NUMBER: 09122047)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 3,939 |  | - |  |

| Between one and five years | 21,166 |  | - |  |

25,105 |  | - |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | - |  | 2,400 |  |

| Between one and five years | - |  | 2,400 |  |

- |  | 4,800 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 190,038 |  | 206,981 |  |

| Hire purchase contracts | 25,105 |  | - |  |

215,143 |  | 206,981 |  |

| The bank loans are secured by a fixed and floating charge over the company's assets and a personal guarantee from the director. £7,032 (£17,364 in 2024) of the bank loans are government back loans.

| Hire Purchase amounts are secured on the associated fixed assets.

SCARLETT'S RHOSNEIGR LTD (REGISTERED NUMBER: 09122047)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 | 2024 |

£ | £ |

| Ms C E Cleary

| Balance outstanding at start of year | 59,983 |  | 32,718 |  |

| Amounts advanced | 18,737 |  | 27,265 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 78,720 |  | 59,983 |  |