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REGISTERED NUMBER: 05332359 (England and Wales)















Scobie Maintenance Limited

Financial Statements for the Year Ended 30 June 2024






Scobie Maintenance Limited (Registered number: 05332359)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Scobie Maintenance Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr A B Alderson
Mr G Gossal
Mr M R J Stevens





REGISTERED OFFICE: Unit C1
The Fleming Centre
Fleming Way
Crawley
West Sussex
RH10 9NN





REGISTERED NUMBER: 05332359 (England and Wales)





AUDITORS: Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 1QL

Scobie Maintenance Limited (Registered number: 05332359)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,952 15,923
Investments 5 600 600
10,552 16,523

CURRENT ASSETS
Stocks 458,200 453,473
Debtors 6 507,283 355,663
Cash at bank 78,233 34,432
1,043,716 843,568
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

7

655,001

545,320
NET CURRENT ASSETS 388,715 298,248
TOTAL ASSETS LESS CURRENT
LIABILITIES

399,267

314,771

CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR

8

(11,667

)

(21,338

)

PROVISIONS FOR LIABILITIES (30,000 ) -
NET ASSETS 357,600 293,433

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 357,500 293,333
SHAREHOLDERS' FUNDS 357,600 293,433

Scobie Maintenance Limited (Registered number: 05332359)

Balance Sheet - continued
30 June 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 14 March 2025 and were signed on its behalf by:





Mr G Gossal - Director


Scobie Maintenance Limited (Registered number: 05332359)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Scobie Maintenance Limited 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.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Motor vehicles - 25% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit and loss. Reversals of impairment losses are also recognised in profit or loss.


Scobie Maintenance Limited (Registered number: 05332359)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Provisions
Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation recognised at present value.When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in the profit or loss in the period where it arises.

Scobie Maintenance Limited (Registered number: 05332359)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 July 2023
and 30 June 2024 23,884
DEPRECIATION
At 1 July 2023 7,961
Charge for year 5,971
At 30 June 2024 13,932
NET BOOK VALUE
At 30 June 2024 9,952
At 30 June 2023 15,923

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 July 2023
and 30 June 2024 600
NET BOOK VALUE
At 30 June 2024 600
At 30 June 2023 600

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 26,621 135,544
Amounts owed by group undertakings 402,669 198,489
Other debtors 77,993 21,630
507,283 355,663

Scobie Maintenance Limited (Registered number: 05332359)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 549,791 446,923
Amounts owed to group undertakings 24,076 -
Taxation and social security 64,016 71,565
Other creditors 7,118 16,832
655,001 545,320

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 11,667 21,338

9. LEASING AGREEMENTS
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £1,299,193 (2023: £120,072).

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

11. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for qualified opinion
We did not observe the physical counting of opening stock as at 30 June 2023, as this was prior to our appointment as auditor of the group. The value of stock of £453,474 is material to the financial statements and we are unable to satisfy ourselves by alternative means concerning the stock quantities and therefore the value of stock held at 30 June 2023.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Joanna Green BSc FCA (Senior Statutory Auditor)
for and on behalf of Swindells LLP

Scobie Maintenance Limited (Registered number: 05332359)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

12. RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the
entity

20242023
££
Purchases8,400 8,400
Amount due to related party41,550107,400


13. ULTIMATE CONTROLLING PARTY

ULTIMATE PARENT COMPANY
The immediate and ultimate parent company is Scobie McIntosh Group Limited, a company registered in England and Wales under the registration number 12537495.

Consolidated accounts are prepare by Scobie McIntosh Group Limited and are available from Unit C1, Fleming Way, Crawley, England, RH10 9NN for public use.

ULTIMATE CONTROLLING PARTY
The ultimate controlling party is director Andrew Alderson.