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Registered number: 08248477 SCL ABRASIVE HOLDINGS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
SCL ABRASIVE HOLDINGS LIMITED REGISTERED NUMBER:08248477
BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,305,435 |  | 1,305,435
|  |  | 1,305,435 |  | 1,305,435
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5 |  | 2,959 |
Cash at bank and in hand | 6 | 963 |  | 1,743 |
|  | 968 |  | 4,702 |
Creditors: amounts falling due within one year | 7 | (193,146) |  | (185,463) |
Net current liabilities |  |  | (192,178) |  | (180,761)
Total assets less current liabilities |  |  | 1,113,257 |  | 1,124,674
Creditors: amounts falling due after more than one year | 8 |  | (535,186) |  | (571,267)
Net assets |  |  | 578,071 |  | 553,407
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 30,000 |  | 30,000
Profit and loss account |  |  | 548,071 |  | 523,407
|  |  | 578,071 |  | 553,407
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SCL ABRASIVE HOLDINGS LIMITED REGISTERED NUMBER:08248477
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ A G Miller | ................................................ P J Batson
Director | Director
Date: 5 August 2025 |
The notes on pages 3 to 6 form part of these financial statements. Page 2
SCL ABRASIVE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
SCL Abrasive Holdings Limited is a private company limited by shares, domiciled in England and Wales, registered number 08248477. The registered office and principal place of business is High March, Long March Industrial Estate, Daventry, Northamptonshire, NN11 4PG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The directors have considered relevant information, including the financial performance of trading subsidiaries, forecast future cash flows and the impact of subsequent events in making their assessment. Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and accounts.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 3
SCL ABRASIVE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investment in ordinary shares.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2023 - 3).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 1,305,435
| At 31 December 2024 | 1,305,435
Page 4
SCL ABRASIVE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 5 | 2,959
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 963 | 1,743
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 36,080 | 36,080
| Trade creditors | 10,720 | -
| Amounts owed to group undertakings | 137,000 | 137,000
| Corporation tax | 4,808 | 6,561
| Other creditors | - | 4,822
| Accruals and deferred income | 4,538 | 1,000
|  | 193,146 | 185,463
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 535,186 | 571,267
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SCL ABRASIVE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 36,080 | 36,080
| Amounts falling due after more than one year |  |
| Bank loans | 535,186 | 571,267
|  | 571,266 | 607,347
| The bank loans are secured by way of a fixed and floating charge over the assets of a subsidiary company.
10. | Related party transactions
| During the period dividends totalling £72,000 (2023 - £72,000) were paid to directors. The company has taken advantage of the exemption available under FRS 102 not to disclose transactions with wholly owned group members.
11. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 12 September 2025 by Richard Powell BA FCA (Senior Statutory Auditor) on behalf of MHA. MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542).
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