REGISTERED NUMBER: SC532354 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

SACA Future Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J King

Mrs A J King

C J King

Miss A J King

REGISTERED OFFICE:

7 Drumsheugh Gardens

Flat 3

Edinburgh

EH3 7QJ

REGISTERED NUMBER:

SC532354 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Property, plant and equipment

3

-

29,262

Investments

4

205,294

130,490

205,294

159,752

CURRENT ASSETS

Debtors

5

14,508

20,877

Cash at bank

165,223

257,745

179,731

278,622

CREDITORS

Amounts falling due within one year

6

10,653

33,407

NET CURRENT ASSETS

169,078

245,215

TOTAL ASSETS LESS CURRENT LIABILITIES

374,372

404,967

CAPITAL AND RESERVES

Called up share capital

140

140

Retained earnings

374,232

404,827

374,372

404,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 1 May 2025 and were signed on its behalf by:

S J King - Director

1.	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

Revenue 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

-

Straight line over 5 years

Computer equipment

-

Straight line over 5 years

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

3.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2024

71,587

Disposals

(68,505

)

At 31 March 2025

3,082

DEPRECIATION

At 1 April 2024

42,325

Charge for year

8,892

Eliminated on disposal

(48,135

)

At 31 March 2025

3,082

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

29,262

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

130,490

Additions

74,804

At 31 March 2025

205,294

NET BOOK VALUE

At 31 March 2025

205,294

At 31 March 2024

130,490

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

13,483

20,384

Other debtors

1,025

493

14,508

20,877

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Hire purchase contracts

-

18,973

Trade creditors

133

59

Taxation and social security

10,255

13,561

Other creditors

265

814

10,653

33,407

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31/3/25

31/3/24

£

£

S J King

Balance outstanding at start of year

-

-

Amounts advanced

379

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

379

-