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REGISTERED NUMBER: 04061713 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

S C C (Exeter) Limited

S C C (Exeter) Limited (Registered number: 04061713)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

S C C (Exeter) Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: D T Cook
J R Ling
M LLoyd





REGISTERED OFFICE: 20 Southernhay West
Exeter
Exeter
Devon
EX1 1PR





REGISTERED NUMBER: 04061713 (England and Wales)





ACCOUNTANTS: Kirk Hills Business Advisors
a trading name of RT Marke &
Co Chartered Accountants Ltd
5 Barnfield Crescent
Exeter
Devon
EX1 1QT

S C C (Exeter) Limited (Registered number: 04061713)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £ £ £
FIXED ASSETS
Tangible assets 4 17,490 19,099

CURRENT ASSETS
Stocks 136,544 97,686
Debtors 5 75,129 109,906
Cash at bank and in hand 389,126 215,911
600,799 423,503
CREDITORS
Amounts falling due within one year 6 202,171 175,842
NET CURRENT ASSETS 398,628 247,661
TOTAL ASSETS LESS CURRENT
LIABILITIES

416,118

266,760

CREDITORS
Amounts falling due after more than one
year

7

7,854

18,152
NET ASSETS 408,264 248,608

CAPITAL AND RESERVES
Called up share capital 3,570 3,570
Capital redemption reserve 8 315 315
Retained earnings 8 404,379 244,723
SHAREHOLDERS' FUNDS 408,264 248,608

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 12 May 2025 and were signed on its behalf by:





J R Ling - Director


S C C (Exeter) Limited (Registered number: 04061713)

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


1. STATUTORY INFORMATION

S C C (Exeter) 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.

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.
Plant and equipment - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
(i) Financial assets
Basic financial assets, including trade and other debtors are initially recognised at the transaction price and therefore stated at amortisation cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities
Basic financial liabilities, including trade and other creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortisation cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

Dividends
Dividends declared for the year are disclosed in the statement changes in equity.

S C C (Exeter) Limited (Registered number: 04061713)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and Computer
improvements equipment fittings equipment Totals
£ £ £ £ £
COST
At 1 October 2023
and 30 September 2024 15,038 1,134 8,784 71,657 96,613
DEPRECIATION
At 1 October 2023 - 1,033 7,646 68,835 77,514
Charge for year - 24 167 1,418 1,609
At 30 September 2024 - 1,057 7,813 70,253 79,123
NET BOOK VALUE
At 30 September 2024 15,038 77 971 1,404 17,490
At 30 September 2023 15,038 101 1,138 2,822 19,099

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade debtors 42,448 79,127
Other debtors 32,681 30,779
75,129 109,906

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Bank loans and overdrafts 10,319 10,064
Trade creditors 14,480 3,121
Taxation and social security 168,151 155,592
Other creditors 9,221 7,065
202,171 175,842

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£ £
Bank loans 7,854 18,152

8. RESERVES
Capital
Retained redemption
earnings reserve Totals
£ £ £

At 1 October 2023 244,723 315 245,038
Profit for the year 358,189 358,189
Dividends (198,533 ) (198,533 )
At 30 September 2024 404,379 315 404,694

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
S C C (Exeter) Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S C C (Exeter) Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of S C C (Exeter) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of S C C (Exeter) Limited and state those matters that we have agreed to state to the Board of Directors of S C C (Exeter) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S C C (Exeter) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that S C C (Exeter) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S C C (Exeter) Limited. You consider that S C C (Exeter) 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 financial statements of S C C (Exeter) 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 statutory financial statements.






Kirk Hills Business Advisors
a trading name of RT Marke &
Co Chartered Accountants Ltd
5 Barnfield Crescent
Exeter
Devon
EX1 1QT


14 May 2025