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REGISTERED NUMBER: SC714676 (Scotland)














Financial Statements

for the Year Ended 31st December 2024

for

SCBS Holdings Limited

SCBS Holdings Limited (Registered number: SC714676)






Contents of the Financial Statements
for the year ended 31st December 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


SCBS Holdings Limited

Company Information
for the year ended 31st December 2024







DIRECTORS: I. Alexander
N. A. Bewell
J. J. R. Chapman
I. A. Roulstone





REGISTERED OFFICE: 1 Brewster Square
Brucefield Industrial Estate
Livingston
EH54 9BJ





REGISTERED NUMBER: SC714676 (Scotland)





AUDITORS: Sadofskys
Statutory Auditors
Princes House
Wright Street
Hull
East Yorkshire
HU2 8HX

SCBS Holdings Limited (Registered number: SC714676)

Abridged Balance Sheet
31st December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 10,000 10,000

CURRENT ASSETS
Debtors 1,356,353 1,356,353

CREDITORS
Amounts falling due within one year 826,065 1,286,065
NET CURRENT ASSETS 530,288 70,288
TOTAL ASSETS LESS CURRENT
LIABILITIES

540,288

80,288

CAPITAL AND RESERVES
Called up share capital 5 10,764 10,764
Share premium 69,524 69,524
Retained earnings 460,000 -
SHAREHOLDERS' FUNDS 540,288 80,288

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 28th March 2025 and were signed on its behalf by:





N. A. Bewell - Director


SCBS Holdings Limited (Registered number: SC714676)

Notes to the Financial Statements
for the year ended 31st December 2024

1. STATUTORY INFORMATION

SCBS Holdings Limited 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 (£).


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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

3. EMPLOYEES AND DIRECTORS

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

SCBS Holdings Limited (Registered number: SC714676)

Notes to the Financial Statements - continued
for the year ended 31st December 2024

4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1st January 2024
and 31st December 2024 10,000
NET BOOK VALUE
At 31st December 2024 10,000
At 31st December 2023 10,000

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10,764 Ordinary £1 10,764 10,764

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

The Report of the Auditors was unqualified.

Alan Brocklehurst (Senior Statutory Auditor)
for and on behalf of Sadofskys

7. ULTIMATE PARENT AND CONTROLLING PARTY

The ultimate controlling party is LBO France, a company registered in France (RCS Strasbourg Reg. No. 418354502). The immediate parent company is SLS Group Limited, a company registered in England and Wales (Reg. No. 03743859).

The parent of the largest group for which consolidated financial statements are drawn up is Dutscher Holding. Copies of the consolidated accounts can be obtained from 2C, Rue De Bruxelles, 67170, Bernolsheim, France.

The parent of the smallest group for which consolidated financial statements are drawn up is Scientific Laboratory Supplies Group Limited, whose registered office address is Orchard House, The Square, Hessle, United Kingdom, HU13 0AE.

Dutscher Holding SAS (incorporated in France) is regarded by the directors as being the company's ultimate parent company (RCS Strasbourg Reg. No. 882634660).