IRIS Accounts Production v25.3.0.601 04061713 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04061713 2024-09-30 04061713 2025-09-30 04061713 2024-10-01 2025-09-30 04061713 2023-09-30 04061713 2023-10-01 2024-09-30 04061713 2024-09-30 04061713 ns15:EnglandWales 2024-10-01 2025-09-30 04061713 ns14:PoundSterling 2024-10-01 2025-09-30 04061713 ns10:Director1 2024-10-01 2025-09-30 04061713 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04061713 ns10:SmallEntities 2024-10-01 2025-09-30 04061713 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 04061713 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 04061713 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04061713 ns10:FullAccounts 2024-10-01 2025-09-30 04061713 ns10:Director2 2024-10-01 2025-09-30 04061713 ns10:Director3 2024-10-01 2025-09-30 04061713 ns10:RegisteredOffice 2024-10-01 2025-09-30 04061713 ns5:CurrentFinancialInstruments 2025-09-30 04061713 ns5:CurrentFinancialInstruments 2024-09-30 04061713 ns5:Non-currentFinancialInstruments 2025-09-30 04061713 ns5:Non-currentFinancialInstruments 2024-09-30 04061713 ns5:ShareCapital 2025-09-30 04061713 ns5:ShareCapital 2024-09-30 04061713 ns5:CapitalRedemptionReserve 2025-09-30 04061713 ns5:CapitalRedemptionReserve 2024-09-30 04061713 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 04061713 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 04061713 ns5:PlantMachinery 2024-10-01 2025-09-30 04061713 ns5:FurnitureFittings 2024-10-01 2025-09-30 04061713 ns5:ComputerEquipment 2024-10-01 2025-09-30 04061713 ns5:LeaseholdImprovements 2024-09-30 04061713 ns5:PlantMachinery 2024-09-30 04061713 ns5:FurnitureFittings 2024-09-30 04061713 ns5:ComputerEquipment 2024-09-30 04061713 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 04061713 ns5:LeaseholdImprovements 2025-09-30 04061713 ns5:PlantMachinery 2025-09-30 04061713 ns5:FurnitureFittings 2025-09-30 04061713 ns5:ComputerEquipment 2025-09-30 04061713 ns5:LeaseholdImprovements 2024-09-30 04061713 ns5:PlantMachinery 2024-09-30 04061713 ns5:FurnitureFittings 2024-09-30 04061713 ns5:ComputerEquipment 2024-09-30 04061713 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 04061713 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 04061713 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 04061713 ns5:CapitalRedemptionReserve 2024-09-30 04061713 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30

REGISTERED NUMBER: 04061713 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

S C C (Exeter) Limited

| S C C (Exeter) Limited (Registered number: 04061713) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| S C C (Exeter) Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | D T Cook

| J R Ling

| M LLoyd

| REGISTERED OFFICE: | 20 Southernhay West

| Exeter

| Exeter

| Devon

| EX1 1PR

| REGISTERED NUMBER: | 04061713 (England and Wales)

| ACCOUNTANTS: | RT Marke & Co Limited

| 5 Barnfield Crescent

| Exeter

| Devon

| EX1 1QT

| S C C (Exeter) Limited (Registered number: 04061713) |

Balance Sheet

30 September 2025

30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 19,299 |  | 17,490 |  |

CURRENT ASSETS

Stocks | 148,628 |  | 136,544 |  |

Debtors | 5 | 119,989 |  | 75,129 |  |

Cash at bank and in hand | 513,020 |  | 389,126 |  |

781,637 |  | 600,799 |  |

CREDITORS

Amounts falling due within one year | 6 | 212,748 |  | 202,171 |  |

NET CURRENT ASSETS | 568,889 |  | 398,628 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 588,188 |  | 416,118 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 7,854 |  |

NET ASSETS | 588,188 |  | 408,264 |  |

CAPITAL AND RESERVES

Called up share capital | 3,570 |  | 3,570 |  |

Capital redemption reserve | 8 | 315 |  | 315 |  |

Retained earnings | 8 | 584,303 |  | 404,379 |  |

SHAREHOLDERS' FUNDS | 588,188 |  | 408,264 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 26 March 2026 and were signed on its behalf by:

J R Ling - Director

| S C C (Exeter) Limited (Registered number: 04061713) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| S C C (Exeter) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Tangible fixed assets

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

| Plant and equipment | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors are initially recognised at the transaction price and therefore stated at amortisation cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction.

| Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortisation cost using the effective interest method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Dividends

| Dividends declared for the year are disclosed in the statement changes in equity.

| S C C (Exeter) Limited (Registered number: 04061713) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |  |

Leasehold | Plant and | and | Computer |  |

improvements | equipment | fittings | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 October 2024 | 15,038 |  | 1,134 |  | 8,784 |  | 71,657 |  | 96,613 |  |

| Additions | - |  | - |  | - |  | 3,330 |  | 3,330 |  |

| At 30 September 2025 | 15,038 |  | 1,134 |  | 8,784 |  | 74,987 |  | 99,943 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 1,057 |  | 7,813 |  | 70,253 |  | 79,123 |  |

| Charge for year | - |  | 18 |  | 143 |  | 1,360 |  | 1,521 |  |

| At 30 September 2025 | - |  | 1,075 |  | 7,956 |  | 71,613 |  | 80,644 |  |

| NET BOOK VALUE

| At 30 September 2025 | 15,038 |  | 59 |  | 828 |  | 3,374 |  | 19,299 |  |

| At 30 September 2024 | 15,038 |  | 77 |  | 971 |  | 1,404 |  | 17,490 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Trade debtors | 100,467 |  | 42,448 |  |

| Other debtors | 19,522 |  | 32,681 |  |

119,989 |  | 75,129 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Bank loans and overdrafts | - |  | 10,319 |  |

| Trade creditors | 5,357 |  | 14,480 |  |

| Taxation and social security | 198,329 |  | 168,151 |  |

| Other creditors | 9,062 |  | 9,221 |  |

212,748 |  | 202,171 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Bank loans | - |  | 7,854 |  |

| S C C (Exeter) Limited (Registered number: 04061713) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | RESERVES

Capital |

Retained | redemption |

earnings | reserve | Totals |

| £ | £ | £

| At 1 October 2024 | 404,379 |  | 315 |  | 404,694 |  |

| Profit for the year | 422,543 |  | 422,543 |  |

| Dividends | (242,619 | ) | (242,619 | ) |

| At 30 September 2025 | 584,303 |  | 315 |  | 584,618 |  |

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

S C C (Exeter) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S C C (Exeter) Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of S C C (Exeter) 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 S C C (Exeter) Limited and state those matters that we have agreed to state to the Board of Directors of S C C (Exeter) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S C C (Exeter) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that S C C (Exeter) 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 S C C (Exeter) Limited. You consider that S C C (Exeter) 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 S C C (Exeter) 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 financial statements.

RT Marke & Co Limited

5 Barnfield Crescent

Exeter

Devon

EX1 1QT

9 April 2026