SCSM LIMITED


Director	HARRIS, Michael John


Company Secretary	HARRIS, Michael John


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	04167930 (England and Wales)

Statement of Financial Position
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		75,840		60,341
			75,840		60,341
Current assets
Debtors	5	230,895		463,760
Cash at bank and on hand		118,412		344
		349,307		464,104
Creditors amounts falling due within one year	6	(113,572)		(185,434)
Net current assets (liabilities)			235,735		278,670
Total assets less current liabilities			311,575		339,011
Creditors amounts falling due after one year	7		(36,413)		(31,848)
Provisions for liabilities	9		(18,960)		(15,085)
Net assets			256,202		292,078
Capital and reserves
Called up share capital			100		100
Profit and loss account			256,102		291,978
Shareholders' funds			256,202		292,078

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 June 2025, and are signed on its behalf by:

HARRIS, Michael John
Director
Registered Company No. 04167930

SCSM LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Employee 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.

	Current taxation
	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
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	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 payment 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.

Finance leases and hire purchase contracts

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 payment 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		7

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 24	10,450	72,990	2,196	9,637	95,273
Additions	-	40,780	-	-	40,780
At 31 January 25	10,450	113,770	2,196	9,637	136,053
Depreciation and impairment
At 01 February 24	8,075	18,247	1,870	6,740	34,932
Charge for year	594	23,881	82	724	25,281
At 31 January 25	8,669	42,128	1,952	7,464	60,213
Net book value
At 31 January 25	1,781	71,642	244	2,173	75,840
At 31 January 24	2,375	54,743	326	2,897	60,341

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	150,899	286,568
Other debtors	79,996	177,192
Total	230,895	463,760

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	37,786	96,575
Bank borrowings and overdrafts	6,944	17,286
Taxation and social security	46,212	58,311
Finance lease and HP contracts	17,234	9,056
Other creditors	5,396	4,206
Total	113,572	185,434

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	6,944
Other creditors	36,413	24,904
Total	36,413	31,848

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	36,413		24,903

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	18,960	15,085
Total	18,960	15,085