S.C.H. Supplies Ltd

S.C.H. Supplies Ltd
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company during the financial year was of manufacture of garden and estate equipment.

Directors

The directors who served the company throughout the year were as follows:

Russell Holden

Kevin Anderson

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
-    select suitable accounting policies and then apply them consistently
-    make judgements and accounting estimates that are reasonable and prudent
-    state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
-    prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Russell Holden
Director

Date approved: 24 November 2025

Registered Number: 00997908 S.C.H. Supplies Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	212,139	194,145
		212,139	194,145
Current assets
Stocks	4	319,786	286,228
Debtors	5	268,111	244,429
Cash at bank and in hand		102,953	146,701
		690,850	677,358
Creditors: amount falling due within one year	6	(312,361)	(264,773)
Net current assets		378,489	412,585

Total assets less current liabilities		590,628	606,730
Creditors: amount falling due after more than one year	7	(36,371)	(22,266)
Provisions for liabilities	8	(40,591)	(36,887)
Net assets		513,666	547,577

Capital and reserves
Called up share capital		63,002	63,002
Profit and loss account		450,664	484,575
Shareholders' funds		513,666	547,577

For the year ended 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 24 November 2025 and were signed on its behalf by:

-------------------------------
Russell Holden
Director

S.C.H. Supplies Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

S.C.H. Supplies Ltd is a private company, limited by shares, registered in , registration number 00997908, registration address Stonewall Farm, Lower Road, Hemingstone, Ipswich, IP6 9RT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 25 (2024 : 25).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	471,667	471,667
Additions	55,467	55,467
Disposals	(8,335)	(8,335)
At 31 March 2025	518,799	518,799
Depreciation
At 01 April 2024	277,522	277,522
Charge for year	29,138	29,138
On disposals	-	-
At 31 March 2025	306,660	306,660
Net book values
Closing balance as at 31 March 2025	212,139	212,139
Opening balance as at 01 April 2024	194,145	194,145

Stocks

	2025 £		2024 £
Stocks	319,786		286,228
	319,786		286,228

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	103,127	80,630
Prepayments & Accrued Income	3,750	4,645
Other Debtors	161,234	159,154
	268,111	244,429

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	143,822	156,741
Bank Loans & Overdrafts	11,142	21,589
PAYE & Social Security	-	20,700
Accrued Expenses	25,900	900
Other Creditors	80,000	50,000
Obligations under HP/Financial Leases	14,849	14,843
VAT	36,648	-
	312,361	264,773

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations Under HP/Financial Leases	36,371		22,266
	36,371		22,266

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	40,591		36,887
	40,591		36,887


Registered Number: 00997908

Unaudited Financial Statements

for the year ended 31 March 2025
for
S.C.H. SUPPLIES LTD