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Registered Number: SC709709
Scotland

 

 

 

SCRE LTD.



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Director S McNamara
Registered Number SC709709
Registered Office 27 Lauriston Street
Edinburgh
EH3 9DQ
Accountants M&S Accountancy and Taxation Limited
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
KY11 3BZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 113,957    113,957 
113,957    113,957 
Current assets      
Debtors 4 460    120 
Cash at bank and in hand 5,822    6,089 
6,282    6,209 
Creditors: amount falling due within one year 5 (148,369)   (147,882)
Net current assets (142,087)   (141,673)
 
Total assets less current liabilities (28,130)   (27,716)
Net assets (28,130)   (27,716)
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account (28,230)   (27,816)
Shareholders' funds (28,130)   (27,716)
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 13 May 2025 and were signed by:


-------------------------------
S McNamara
Director
2
General Information
SCRE Ltd. is a private company, limited by shares, registered in Scotland, registration number SC709709, registration address 27 Lauriston Street, Edinburgh, EH3 9DQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
These financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company's needs. The director has agreed to provide financial assistance to the company to ensure that all liabilities are met as they fall due and they will not seek repayment of amounts due to them until there are sufficient cash reserves to do so. The director has considered a period of twelve months from the date of approval of the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade discounts. Turnover is recognised on the accruals basis.
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Investment properties
Investment property, which is property held to earn rentals and/or capital appreciations, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.                                                                                                                                                                                                                           
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.                                                                                                                                                                     
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 October 2023 113,957    113,957 
Additions  
Disposals  
At 30 September 2024 113,957    113,957 
Depreciation
At 01 October 2023  
Charge for year  
On disposals  
At 30 September 2024  
Net book values
Closing balance as at 30 September 2024 113,957    113,957 
Opening balance as at 01 October 2023 113,957    113,957 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 114   
Prepayments & Accrued Income 346    120 
460    120 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 20   
Accrued Expenses 5,045    6,497 
Other Creditors 141,834    139,836 
Directors' Current Accounts 1,470    1,549 
148,369    147,882 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

7.

Investment Property

Fair Value   2024
£
At 1 October 2023 and 30 September 2024 113,957 

The investment property was valued by the Director at its fair value.
3