Company registration number 04731443 (England and Wales)
SCN VEHICLE REPAIRS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
SCN VEHICLE REPAIRS LIMITED
COMPANY INFORMATION
Directors
Mr S C Nicholls
Mrs G M Nicholls
Company number
04731443
Registered office
Foley Avenue
Foley Business Park
Kidderminster
Worcestershire
DY11 7PG
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Royal Bank of Scotland Plc
26 Chapelwell Street
Saltcoats
Scotland
KA21 5EA
SCN VEHICLE REPAIRS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
SCN VEHICLE REPAIRS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SCN VEHICLE REPAIRS LIMITED FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SCN Vehicle Repairs Limited for the year ended 30 April 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of SCN Vehicle Repairs Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SCN Vehicle Repairs Limited and state those matters that we have agreed to state to the b oard of d irectors of SCN Vehicle Repairs Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SCN Vehicle Repairs Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that SCN Vehicle Repairs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SCN Vehicle Repairs Limited. You consider that SCN Vehicle Repairs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of SCN Vehicle Repairs Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
16 July 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
SCN VEHICLE REPAIRS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
345,511
361,966
Current assets
Debtors
4
9,176
9,896
Cash at bank and in hand
89,172
65,356
98,348
75,252
Creditors: amounts falling due within one year
5
(38,546)
(28,204)
Net current assets
59,802
47,048
Total assets less current liabilities
405,313
409,014
Provisions for liabilities
6
(4,154)
-
0
Net assets
401,159
409,014
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
401,157
409,012
Total equity
401,159
409,014

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements 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 and authorised for issue on 16 July 2025 and are signed on its behalf by:
Mr S C Nicholls
Director
Company registration number 04731443 (England and Wales)
SCN VEHICLE REPAIRS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

SCN Vehicle Repairs Limited is a private company limited by shares incorporated in England and Wales. The registered office is Foley Avenue, Foley Business Park, Kidderminster, Worcestershire, DY11 7PG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not provided
Plant and equipment
25% on reducing balance
Fixtures and fittings
20% on reducing balance
Motor vehicles
20% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SCN VEHICLE REPAIRS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
5
SCN VEHICLE REPAIRS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 May 2024 and 30 April 2025
296,043
240,569
37,124
2,353
576,089
Depreciation and impairment
At 1 May 2024
-
0
175,161
36,935
2,027
214,123
Depreciation charged in the year
-
0
16,352
38
65
16,455
At 30 April 2025
-
0
191,513
36,973
2,092
230,578
Carrying amount
At 30 April 2025
296,043
49,056
151
261
345,511
At 30 April 2024
296,043
65,408
189
326
361,966
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,695
5,598
Other debtors
3,481
4,298
9,176
9,896
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
8,410
(499)
Taxation and social security
28,662
21,664
Other creditors
1,474
7,039
38,546
28,204
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
4,154
-
0
SCN VEHICLE REPAIRS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
0
2
-
0
2
Ordinary A of £1 each
1
0
1
-
0
Ordinary B of £1 each
1
0
1
-
0
2
2
2
2

The company passed an ordinary resolution by reclassifying 2 Ordinary £1 shares into 1 Ordinary A £1 share and 1 Ordinary B £1 share. The rights and privileges attached to these shares remain unaltered.

8
Ultimate controlling party

The ultimate controlling party is Mr S C Nicholls and Mrs G M Nicholls.

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