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Registered Number: 12296133
England and Wales
SCEPTRE PRODUCTS LTD
Abridged Accounts
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

SCEPTRE PRODUCTS LTD Contents Page For the year ended 30 November 2025
Statement of financial position | 1
Notes to the financial statements | 2

SCEPTRE PRODUCTS LTD Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 437,698 |  | 491,402
Cash at bank and in hand |  | 79,185 |  | (8,229)
|  | 516,883 |  | 483,173
Creditors: amount falling due within one year |  | (177,102) |  | (367,858)
Net current assets |  | 339,781 |  | 115,315
Total assets less current liabilities |  | 339,781 |  | 115,315
Creditors: amount falling due after more than one year |  | (265,765) |  | (80,623)
Net assets |  | 74,016 |  | 34,692
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 1
Profit and loss account |  | 73,916 |  | 34,691
Shareholders' funds |  | 74,016 |  | 34,692
For the year ended 30 November 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 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 06 March 2026 and were signed on its behalf by:
------------------------------- Shamjad PANDARA THOPPU Director | ------------------------------- Shajahan VATTAPARAMBIL Director
1

SCEPTRE PRODUCTS LTD Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information SCEPTRE PRODUCTS LTD is a private company, limited by shares, registered in England and Wales, registration number 12296133, registration address Unit 17 Industria, Long Reach Road, Barking, ENGLAND, IG11 0JN. The presentation currency is £ sterling.
1. | 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. Basis of Preparation The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. 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 Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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 6 (2024 : 6).
2