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REGISTERED NUMBER: 05186373 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

S.C. & T. Limited

S.C. & T. Limited (Registered number: 05186373)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


S.C. & T. Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: G Acciai





SECRETARY: Camamile Limited





REGISTERED OFFICE: 15 Newland
Lincoln
Lincolnshire
LN1 1XG





REGISTERED NUMBER: 05186373 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
S.C. & T. Limited

The following reproduces the text of the report prepared for the director 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 Director 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. & T. Limited for the year ended 31 March 2025 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 director of S.C. & T. Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of S.C. & T. Limited and state those matters that we have agreed to state to the director of S.C. & T. Limited 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. & T. Limited and its director for our work or for this report.

It is your duty to ensure that S.C. & T. 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 loss of S.C. & T. Limited. You consider that S.C. & T. 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. & T. 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.






Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG


8 August 2025

S.C. & T. Limited (Registered number: 05186373)

Balance Sheet
31 March 2025

2025 2024
Notes €    €    €    €   
FIXED ASSETS
Tangible assets 4 1,008 184
1,008 184

CURRENT ASSETS
Cash at bank 7,046 14,023

CREDITORS
Amounts falling due within one year 5 2,947 2,758
NET CURRENT ASSETS 4,099 11,265
TOTAL ASSETS LESS CURRENT LIABILITIES 5,107 11,449

CREDITORS
Amounts falling due after more than one year 6 61,652 60,578
NET LIABILITIES (56,545 ) (49,129 )

CAPITAL AND RESERVES
Called up share capital 7 12,705 12,705
Retained earnings (69,250 ) (61,834 )
SHAREHOLDERS' FUNDS (56,545 ) (49,129 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 8 August 2025 and were signed by:





G Acciai - Director


S.C. & T. Limited (Registered number: 05186373)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

S.C & T. 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.

The director feels it is appropriate to prepare the financial statements on a going concern basis even though the company's liabilities exceed its assets.This is due to the ongoing support of the director who is willing to inject further capital into the business when required.

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.
Computer equipment - 33% on cost

Financial instruments
Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank is classified as a basic financial instrument and is measured at transaction price.

Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into euros at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into euros at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

S.C. & T. Limited (Registered number: 05186373)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Computer
equipment
€   
COST
At 1 April 2024 3,659
Additions 1,292
At 31 March 2025 4,951
DEPRECIATION
At 1 April 2024 3,475
Charge for year 468
At 31 March 2025 3,943
NET BOOK VALUE
At 31 March 2025 1,008
At 31 March 2024 184

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
€    €   
Accruals 2,947 2,758

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
€    €   
Other creditors 61,652 60,578

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: €    €   
8,672 Ordinary €1.47 12,705 12,705