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REGISTERED NUMBER: 04470285 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2024

FOR

S & C DEVELOPMENTS LIMITED

S & C DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04470285)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S & C DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST OCTOBER 2024







DIRECTOR: S A Crompton





SECRETARY: Ms H Donegani





REGISTERED OFFICE: Unit B1
Hulme Court
Commercial Road
Darwen
Lancashire
BB3 0FE





REGISTERED NUMBER: 04470285 (England and Wales)





ACCOUNTANTS: Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

S & C DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04470285)

BALANCE SHEET
31ST OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 76,092 54,945
76,092 54,945

CURRENT ASSETS
Debtors 6 240,587 339,149
Cash at bank 329,009 329,051
569,596 668,200
CREDITORS
Amounts falling due within one year 7 164,980 223,919
NET CURRENT ASSETS 404,616 444,281
TOTAL ASSETS LESS CURRENT
LIABILITIES

480,708

499,226

CREDITORS
Amounts falling due after more than one
year

8

(9,515

)

(23,970

)

PROVISIONS FOR LIABILITIES (10,789 ) (8,913 )
NET ASSETS 460,404 466,343

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 460,304 466,243
460,404 466,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

S & C DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04470285)

BALANCE SHEET - continued
31ST OCTOBER 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 director and authorised for issue on 3rd June 2025 and were signed by:





S A Crompton - Director


S & C DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04470285)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024


1. STATUTORY INFORMATION

S & C Developments 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on reducing balance

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.

S & C DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04470285)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st November 2023
and 31st October 2024 30,000
AMORTISATION
At 1st November 2023
and 31st October 2024 30,000
NET BOOK VALUE
At 31st October 2024 -
At 31st October 2023 -

S & C DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04470285)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st November 2023 46,655 140,159 186,814
Additions - 47,970 47,970
At 31st October 2024 46,655 188,129 234,784
DEPRECIATION
At 1st November 2023 32,655 99,214 131,869
Charge for year 4,666 22,157 26,823
At 31st October 2024 37,321 121,371 158,692
NET BOOK VALUE
At 31st October 2024 9,334 66,758 76,092
At 31st October 2023 14,000 40,945 54,945

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st November 2023
and 31st October 2024 30,424
DEPRECIATION
At 1st November 2023 17,126
Charge for year 3,325
At 31st October 2024 20,451
NET BOOK VALUE
At 31st October 2024 9,973
At 31st October 2023 13,298

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 177,568 305,542
Other debtors 63,019 33,607
240,587 339,149

S & C DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04470285)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 4,455 4,455
Trade creditors 142,560 164,113
Taxation and social security 133 38,550
Other creditors 7,832 6,801
164,980 223,919

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans 5,833 15,833
Hire purchase contracts 3,682 8,137
9,515 23,970