Registration number: 06316764

SCPI Consulting Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

SCPI Consulting Ltd

Balance Sheet
31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,524	14,964
Current assets
Debtors	5	-	347,518
Cash at bank and in hand		7,713	1,706
		7,713	349,224
Creditors: Amounts falling due within one year	6	(9,179)	(5,976)
Net current (liabilities)/assets		(1,466)	343,248
Net assets		1,058	358,212
Capital and reserves
Called up share capital		2	2
Retained earnings		1,056	358,210
Shareholders' funds		1,058	358,212

SCPI Consulting Ltd

Balance Sheet
31 March 2025

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 August 2025 and signed on its behalf by:
 

......................................... Mrs S H Chicken Director

Company Registration Number: 06316764

SCPI Consulting Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Stephenson House
Moorside Road
Edgworth
Bolton
Lancashire
BL7 0JY

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

SCPI Consulting Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33.33% Straight line
Motor vehicles	20% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

SCPI Consulting Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	19,613	14,252	33,865
Disposals	-	(7,160)	(7,160)
At 31 March 2025	19,613	7,092	26,705
Depreciation
At 1 April 2024	13,870	5,031	18,901
Charge for the year	4,816	1,419	6,235
Eliminated on disposal	-	(955)	(955)
At 31 March 2025	18,686	5,495	24,181
Carrying amount
At 31 March 2025	927	1,597	2,524
At 31 March 2024	5,743	9,221	14,964

5

Debtors

Current	2025 £	2024 £
Other debtors	-	347,518
	-	347,518

SCPI Consulting Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest	8	5,660	2,700
Taxation and social security		684	195
Accruals and deferred income		2,835	2,835
Other creditors		-	246
		9,179	5,976

7

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £172,500.00 (2024 - £10,000.00) per each Ordinary share class 1		345,000		20,000

8	Related party transactions

Summary of transactions with parent

SCP Investments Limited.
 During the year the company operated a loan account with its parent company.
 

SCPI Consulting Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

Summary of transactions with other related parties

Chipping Homes Limited.
A connected company by virtue of the directors shareholding in SCPI Bowland Limited, the parent company of Chipping Homes Limited.

SPCI Bowland limited.
A connected company by virtue of the directors shareholding.



 

Loans to related parties

2025	Other related parties £	Total £
At start of period	347,518	347,518
Repaid	(347,518)	(347,518)
At end of period	-	-

2024	Other related parties £	Total £
At start of period	347,518	347,518
At end of period	347,518	347,518

9	Parent and ultimate parent undertaking

The Company's immediate parent is SCP Investments Limited, incorporated in England and Wales.

 The ultimate controlling party is the directors by virtue of their shareholding in the parent company SCP Investments Limited.