1 November 2023 v2025.38.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP089564102023-11-012024-10-31089564102024-10-31089564102023-10-3108956410core:WithinOneYear2024-10-3108956410core:WithinOneYear2023-10-3108956410core:AfterOneYear2024-10-3108956410core:AfterOneYear2023-10-3108956410core:ShareCapital2024-10-3108956410core:ShareCapital2023-10-3108956410core:RetainedEarningsAccumulatedLosses2024-10-3108956410core:RetainedEarningsAccumulatedLosses2023-10-3108956410bus:Director12023-11-012024-10-3108956410bus:RegisteredOffice2023-11-012024-10-3108956410core:FurnitureFittingsToolsEquipment2023-11-012024-10-3108956410core:MotorVehicles2023-11-012024-10-3108956410core:PlantMachinery2024-10-3108956410core:PlantMachinery2023-11-0108956410core:PlantMachinery2023-11-012024-10-3108956410core:PlantMachinery2023-10-310895641012023-11-012024-10-31089564102022-11-012023-10-3108956410countries:EnglandWales2023-11-012024-10-3108956410bus:AuditExemptWithAccountantsReport2023-11-012024-10-3108956410bus:PrivateLimitedCompanyLtd2023-11-012024-10-3108956410bus:SmallEntities2023-11-012024-10-3108956410bus:FullAccounts2023-11-012024-10-31
Company registration number:
08956410
SCC Maintenance Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2024
SCC Maintenance Ltd
Statement of Financial Position
31 October 2024
20242023
Note££
Fixed assets    
Tangible assets 5
23,349
 
31,090
 
Current assets    
Stocks
4,000
 
4,000
 
Debtors 6
206,044
 
214,331
 
Cash at bank and in hand
121,602
 
76,262
 
331,646
 
294,593
 
Creditors: amounts falling due within one year 7
(102,116
)
(111,941
)
Net current assets
229,530
 
182,652
 
Total assets less current liabilities 252,879   213,742  
Creditors: amounts falling due after more than one year 8
(6,667
)
(16,667
)
Provisions for liabilities
(4,436
)
(5,907
)
Net assets
241,776
 
191,168
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
241,676
 
191,068
 
Shareholders funds
241,776
 
191,168
 
For the year ending
31 October 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
25 June 2025
, and are signed on behalf of the board by:
Mr Stephen Connolly
Director
Company registration number:
08956410
SCC Maintenance Ltd
Notes to the Financial Statements
Year ended
31 October 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
2 Corporation Street
,
Stoke On Trent
,
Staffordshire
,
ST4 4AU
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The
financial statements
are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Current tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment
20% reducing balance
Motor vehicles
25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognsied at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was Nil (2023: Nil).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 November 2023
and
31 October 2024
80,281
 
Depreciation  
At
1 November 2023
49,191
 
Charge
7,741
 
At
31 October 2024
56,932
 
Carrying amount  
At
31 October 2024
23,349
 
At 31 October 2023
31,090
 

6 Debtors

20242023
££
Trade debtors
95,627
 
99,322
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
106,976
 
102,476
 
Other debtors
3,441
 
12,533
 
206,044
 
214,331
 

7 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
10,000
 
10,000
 
Trade creditors
34,775
 
42,956
 
Taxation and social security
52,278
 
43,971
 
Other creditors
5,063
 
15,014
 
102,116
 
111,941
 
Hire purchase liabilities are secured against the assets to which they relate.

8 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
6,667
 
16,667
 
Hire purchase liabilities are secured against the assets to which they relate.

10 Controlling party

Stephen Connolly has the ultimate controlling interest by virtue of his controlling shareholding in SCC (S-O-T) Holdings Limited.