SC DESIGNS (SCOTLAND) LTD


Director	MILNE, Christine Gahagan


Registered Address	Unit 18, Huntershill Village 102 Crowhill Road
	Bishopbriggs
	Glasgow
	G64 1RP


Registered Number	SC429208 (Scotland)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		105,054		17,399
			105,054		17,399
Current assets
Debtors		50,677		61,014
Cash at bank and on hand		308,898		236,571
		359,575		297,585
Creditors amounts falling due within one year	4	(328,802)		(225,155)
Net current assets (liabilities)			30,773		72,430
Total assets less current liabilities			135,827		89,829
Creditors amounts falling due after one year	5		-		(9,988)
Net assets			135,827		79,841
Capital and reserves
Called up share capital			1		1
Profit and loss account			135,826		79,840
Shareholders' funds			135,827		79,841

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 April 2026, and are signed on its behalf by:

MILNE, Christine Gahagan
Director
Registered Company No. SC429208

SC DESIGNS (SCOTLAND) LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	20	-
Vehicles	-	4
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		13

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 August 24	50,684	20,900	7,107	1,659	80,350
Additions	-	95,937	-	-	95,937
At 31 July 25	50,684	116,837	7,107	1,659	176,287
Depreciation and impairment
At 01 August 24	35,550	20,053	5,696	1,652	62,951
Charge for year	8,282	-	-	-	8,282
At 31 July 25	43,832	20,053	5,696	1,652	71,233
Net book value
At 31 July 25	6,852	96,784	1,411	7	105,054
At 31 July 24	15,134	847	1,411	7	17,399

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	268,163	197,439
Bank borrowings and overdrafts	9,988	10,000
Taxation and social security	9,991	17,716
Finance lease and HP contracts	15,660	-
Accrued liabilities and deferred income	25,000	-
Total	328,802	225,155


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	9,988
Total	-	9,988