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REGISTERED NUMBER: SC338610 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

SCS CLEANING SERVICES LTD

SCS CLEANING SERVICES LTD (REGISTERED NUMBER: SC338610)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SCS CLEANING SERVICES LTD

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTOR: J Hewitt



SECRETARY: Mrs E Hewitt



REGISTERED OFFICE: 3A Butlerfield Industrial Estate
Bonnyrigg
Midlothian
EH19 3JQ



REGISTERED NUMBER: SC338610 (Scotland)



ACCOUNTANTS: Mitchell Edwards
Chartered Certified Accountants
24A Ainslie Place
Edinburgh
EH3 6AJ



BANKERS: Lloyds TSB
Henry Duncan House
120 George Street
Edinburgh
EH2 4TS

SCS CLEANING SERVICES LTD (REGISTERED NUMBER: SC338610)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 31,000 38,750
Tangible assets 5 180,808 173,655
211,808 212,405

CURRENT ASSETS
Stocks 6 10,084 8,187
Debtors 7 274,116 342,624
Cash at bank and in hand 84,246 33,166
368,446 383,977
CREDITORS
Amounts falling due within one year 8 216,235 241,016
NET CURRENT ASSETS 152,211 142,961
TOTAL ASSETS LESS CURRENT
LIABILITIES

364,019

355,366

CREDITORS
Amounts falling due after more than one year 9 (52,729 ) (61,161 )

PROVISIONS FOR LIABILITIES (41,483 ) (39,449 )
NET ASSETS 269,807 254,756

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 269,707 254,656
SHAREHOLDERS' FUNDS 269,807 254,756

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2024 and were signed by:



J Hewitt - Director


SCS CLEANING SERVICES LTD (REGISTERED NUMBER: SC338610)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024


1. STATUTORY INFORMATION

SCS Cleaning Services 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.

The presentation currency of the financial statements is the Pound Sterling (£), rounded to the nearest £.

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 invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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 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.

SCS CLEANING SERVICES LTD (REGISTERED NUMBER: SC338610)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


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.

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 45 (2023 - 47 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 155,000
AMORTISATION
At 1 April 2023 116,250
Amortisation for year 7,750
At 31 March 2024 124,000
NET BOOK VALUE
At 31 March 2024 31,000
At 31 March 2023 38,750

5. TANGIBLE FIXED ASSETS
Improvements Comp
to Plant and Motor software
property machinery vehicles development Totals
£    £    £    £    £   
COST
At 1 April 2023 26,809 97,625 358,562 - 482,996
Additions - 16,697 33,496 9,929 60,122
At 31 March 2024 26,809 114,322 392,058 9,929 543,118
DEPRECIATION
At 1 April 2023 15,529 65,750 228,062 - 309,341
Charge for year 2,256 9,714 40,999 - 52,969
At 31 March 2024 17,785 75,464 269,061 - 362,310
NET BOOK VALUE
At 31 March 2024 9,024 38,858 122,997 9,929 180,808
At 31 March 2023 11,280 31,875 130,500 - 173,655

SCS CLEANING SERVICES LTD (REGISTERED NUMBER: SC338610)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2023 139,827
Additions 33,496
Transfer to ownership (23,416 )
At 31 March 2024 149,907
DEPRECIATION
At 1 April 2023 65,803
Charge for year 25,028
Transfer to ownership (16,007 )
At 31 March 2024 74,824
NET BOOK VALUE
At 31 March 2024 75,083
At 31 March 2023 74,024

6. STOCKS
2024 2023
£    £   
Stocks 10,084 8,187

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 146,415 210,827
Other debtors 127,701 131,797
274,116 342,624

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans 10,182 9,929
Hire purchase contracts 28,811 27,237
Trade creditors 4,686 6,649
Taxation and social security 103,389 106,607
Other creditors 69,167 90,594
216,235 241,016

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 13,093 23,275
Hire purchase contracts 39,636 37,886
52,729 61,161

SCS CLEANING SERVICES LTD (REGISTERED NUMBER: SC338610)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
J Hewitt
Balance outstanding at start of year - -
Amounts advanced 17,552 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 17,552 -

11. BOUNCE BACK LOAN SCHEME

The company borrowed £50,000 under the Governments Bounce Back Loan Scheme. Under the scheme the Government provides the bank with a guarantee that the loan will be repaid in full. Interest is charged at the rate of 2.5% and the loan is repayable by installments as detailed below.

2024 2023
£    £   
< 1 year 10,182 9,929
2-5 years 13,093 23,275
> 5 years - -
23,275 33,204