REGISTERED NUMBER: 10714498 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

SCL Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Stevens

Miss S Stevens

B L Stevens

REGISTERED OFFICE:

The Coach House

Benover Road

Yalding

Near Maidstone

Kent

ME18 6AS

REGISTERED NUMBER:

10714498 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Intangible assets

4

16,000

-

Tangible assets

5

5,600

-

21,600

-

CURRENT ASSETS

Debtors

6

3,780

-

Cash at bank

24,316

4,644

28,096

4,644

CREDITORS

Amounts falling due within one year

7

44,423

-

NET CURRENT (LIABILITIES)/ASSETS

(16,327

)

4,644

TOTAL ASSETS LESS CURRENT LIABILITIES

5,273

4,644

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

5,263

4,634

SHAREHOLDERS' FUNDS

5,273

4,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

S Stevens - Director

Miss S Stevens - Director

1.	STATUTORY INFORMATION

SCL Properties 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Going concern

The company has a deficit on reserves. However, the directors have indicated that they will not require repayment of their loan account until the development property is sold so they consider that the company is in a position to meets its financial obligations as they fall due so the accounts have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

20,000

At 30 April 2025

20,000

AMORTISATION

Charge for year

4,000

At 30 April 2025

4,000

NET BOOK VALUE

At 30 April 2025

16,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

7,000

At 30 April 2025

7,000

DEPRECIATION

Charge for year

1,400

At 30 April 2025

1,400

NET BOOK VALUE

At 30 April 2025

5,600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

3,780

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

1

-

Taxation and social security

3,581

-

Other creditors

40,841

-

44,423

-