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REGISTERED NUMBER: SC705324 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

SC Learning Centre Ltd

SC Learning Centre Ltd (Registered number: SC705324)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SC Learning Centre Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Mrs S Phinn





REGISTERED OFFICE: 6 Crosshill Crescent
Strathaven
ML10 6DT





REGISTERED NUMBER: SC705324 (Scotland)





ACCOUNTANTS: Andersons
53 Wellhall Road
Hamilton
Lanarkshire
ML3 9BY

SC Learning Centre Ltd (Registered number: SC705324)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,522 38,407

CURRENT ASSETS
Cash at bank 2,701 1,292

CREDITORS
Amounts falling due within one year 5 13,141 14,340
NET CURRENT LIABILITIES (10,440 ) (13,048 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,082

25,359

CREDITORS
Amounts falling due after more than one year 6 17,846 24,861
NET ASSETS 1,236 498

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 1,186 448
1,236 498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

SC Learning Centre Ltd (Registered number: SC705324)

Balance Sheet - continued
31 July 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 September 2023 and were signed by:





Mrs S Phinn - Director


SC Learning Centre Ltd (Registered number: SC705324)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

SC Learning Centre Ltd is a private company, limited by shares , registered in Scotland. 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, 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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

SC Learning Centre Ltd (Registered number: SC705324)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022
and 31 July 2023 44,423
DEPRECIATION
At 1 August 2022 6,016
Charge for year 8,885
At 31 July 2023 14,901
NET BOOK VALUE
At 31 July 2023 29,522
At 31 July 2022 38,407

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2022
and 31 July 2023 43,015
DEPRECIATION
At 1 August 2022 5,735
Charge for year 8,603
At 31 July 2023 14,338
NET BOOK VALUE
At 31 July 2023 28,677
At 31 July 2022 37,280

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 7,015 7,015
Trade creditors 433 613
Other creditors 5,693 6,712
13,141 14,340

SC Learning Centre Ltd (Registered number: SC705324)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 17,846 24,861

7. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S Phinn.