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Registered number: 12302876
Scm Sales Limited
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Scm Sales Limited for the year ended 30 November 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scm Sales Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Scm Sales Limited , as a body, in accordance with the terms of our engagement letter dated 26 June 2020. Our work has been undertaken solely to prepare for your approval the accounts of Scm Sales Limited and state those matters that we have agreed to state to the director of Scm Sales Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scm Sales Limited and its director as a body for our work or for this report.
It is your duty to ensure that Scm Sales Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Scm Sales Limited . You consider that Scm Sales Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Scm Sales Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Cedar + co.
06/03/2025
Cedar + Co.
Chartered Certified Accountants
The Greenhouse
106-108 Ashbourne Road
Derby
DE22 3AG
Page 1
Page 2
Statement of Financial Position
Registered number: 12302876
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63 594
63 594
CURRENT ASSETS
Stocks 5 1,000 2,550
Debtors 6 7,872 1,977
Cash at bank and in hand 1,263 4
10,135 4,531
Creditors: Amounts Falling Due Within One Year 7 (11,054 ) (10,496 )
NET CURRENT ASSETS (LIABILITIES) (919 ) (5,965 )
TOTAL ASSETS LESS CURRENT LIABILITIES (856 ) (5,371 )
Creditors: Amounts Falling Due After More Than One Year 8 (51,160 ) (50,995 )
NET LIABILITIES (52,016 ) (56,366 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Income Statement (52,017 ) (56,367 )
SHAREHOLDERS' FUNDS (52,016) (56,366)
Page 2
Page 3
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Christopher Tucker
Director
06/03/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Scm Sales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12302876 . The registered office is 53 Jubilee Close, Melbourne, Derby, DE73 8GR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors consider that the company will continue to operate based on the current financial information and continued support of the bank and directors. On the basis the directors consider it appropriate to prepare the accounts on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Staright Line
Computer Equipment 33% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 2,500 317 2,817
As at 30 November 2024 2,500 317 2,817
Depreciation
As at 1 December 2023 2,000 223 2,223
Provided during the period 500 31 531
As at 30 November 2024 2,500 254 2,754
Net Book Value
As at 30 November 2024 - 63 63
As at 1 December 2023 500 94 594
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Page 5
5. Stocks
2024 2023
£ £
Stock 1,000 2,550
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 7,872 1,977
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,335 6,530
Other creditors 1,100 1,700
Taxation and social security 4,619 2,266
11,054 10,496
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 51,160 50,995
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Christopher Tucker 1,977 16,140 (10,134 ) - 7,982
The above loan is unsecured, interest free and repayable on demand.
Page 5