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REGISTERED NUMBER: 06761384 (England and Wales)




















SCCA LTD

Unaudited Financial Statements

for the Year Ended 30 April 2024






SCCA LTD (REGISTERED NUMBER: 06761384)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SCCA LTD

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: R J Stafford BA (Hons) FCA
K J Stafford FCA





SECRETARY: K J Stafford FCA





REGISTERED OFFICE: 3 The Studios
320 Chorley Old Road
Bolton
Lancashire
BL1 4JU





REGISTERED NUMBER: 06761384 (England and Wales)





ACCOUNTANTS: SCCA Limited T/a Stafford & Co
Chartered Accountants
3 The Studios
320 Chorley Old Road
Bolton
Lancashire
BL1 4JU

SCCA LTD (REGISTERED NUMBER: 06761384)

Balance Sheet
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 24,000
Tangible assets 5 49,879 14,532
Investments 6 121,256 120,500
171,135 159,032

CURRENT ASSETS
Work in progress 43,500 29,360
Debtors 7 165,385 202,665
Cash at bank 31,732 76,354
240,617 308,379
CREDITORS
Amounts falling due within one year 8 134,086 146,085
NET CURRENT ASSETS 106,531 162,294
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,666

321,326

CREDITORS
Amounts falling due after more than one year 9 42,158 68,018
NET ASSETS 235,508 253,308

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 235,408 253,208
SHAREHOLDERS' FUNDS 235,508 253,308

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

SCCA LTD (REGISTERED NUMBER: 06761384)

Balance Sheet - continued
30 APRIL 2024


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 Board of Directors and authorised for issue on 29 January 2025 and were signed on its behalf by:





R J Stafford BA (Hons) FCA - Director


SCCA LTD (REGISTERED NUMBER: 06761384)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

SCCA 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
The Directors agreed to accelerate the amortisation of goodwill and as such the goodwill is currently being amortised over 10 years. After 15 years the goodwill will have been fully amortised.

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.
Plant and machinery etc - 33% on cost, 25% straight line and 10% on cost

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.

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.

SCCA LTD (REGISTERED NUMBER: 06761384)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Work in progress
Work in progress is valued based on work completed but not invoiced at period end based on sales value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 240,000
AMORTISATION
At 1 May 2023 216,000
Charge for year 24,000
At 30 April 2024 240,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 24,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 134,905
Additions 54,468
At 30 April 2024 189,373
DEPRECIATION
At 1 May 2023 120,373
Charge for year 19,121
At 30 April 2024 139,494
NET BOOK VALUE
At 30 April 2024 49,879
At 30 April 2023 14,532

SCCA LTD (REGISTERED NUMBER: 06761384)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2023 120,500
Additions 756
At 30 April 2024 121,256
NET BOOK VALUE
At 30 April 2024 121,256
At 30 April 2023 120,500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 147,296 176,185
Other debtors 18,089 26,480
165,385 202,665

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 29,401 24,969
Hire purchase contracts 11,103 -
Trade creditors 25,981 18,039
Taxation and social security 42,503 70,161
Other creditors 25,098 32,916
134,086 146,085

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 26,321 56,018
Hire purchase contracts 15,837 -
Other creditors - 12,000
42,158 68,018

10. ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by Robert Stafford who is a Director and majority shareholder.