SCC_Maintenance_Limited_31_Oct_2025_companies_house_set_of

SCC Maintenance Ltd

Statement of Financial Position

31 October 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	17,604		23,349
Current assets
Stocks		4,000		4,000
Debtors	6	204,847		206,044
Cash at bank and in hand		187,039		121,602
		395,886		331,646
Creditors: amounts falling due within one year	7	(109,690	)	(102,116	)
Net current assets		286,196		229,530
Total assets less current liabilities		303,800		252,879
Creditors: amounts falling due after more than one year	8	-		(6,667	)
Provisions for liabilities		(3,344	)	(4,436	)
Net assets		300,456		241,776
Capital and reserves
Called up share capital		100		100
Profit and loss account		300,356		241,676
Shareholders funds		300,456		241,776

For the year ending

31 October 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These

financial statements

were approved by the board of directors and authorised for issue on

30 March 2026

, and are signed on behalf of the board by:

Mr Stephen Connolly

Director

Company registration number:

08956410

SCC Maintenance Ltd

Notes to the Financial Statements

Year ended

31 October 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

2 Corporation Street

Stoke On Trent

Staffordshire

ST4 4AU

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The

financial statements

are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Current tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	20% reducing balance
Motor vehicles	25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognsied at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 November 2024	80,281
Additions	83
At 31 October 2025	80,364
Depreciation
At 1 November 2024	56,932
Charge	5,828
At 31 October 2025	62,760
Carrying amount
At 31 October 2025	17,604
At 31 October 2024	23,349

6 Debtors

	2025	2024
	£	£
Trade debtors	76,777	95,627
Amounts owed by group undertakings and undertakings in which the company has a participating interest	116,976	106,976
Other debtors	11,094	3,441
	204,847	206,044

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,667	10,000
Trade creditors	49,363	34,775
Taxation and social security	50,653	52,278
Other creditors	3,007	5,063
	109,690	102,116

Hire purchase liabilities are secured against the assets to which they relate.

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans and overdrafts	-		6,667

Hire purchase liabilities are secured against the assets to which they relate.

9 Related party transactions

Stephen Connolly is a related party by virtue of his directorship of and shareholding in the ultimate parent undertaking.

During the year Stephen Connolly provided financial support to the company by way of an interest free loan. At the balance sheet date the company owed Stephen Connolly £3,007. (2024: £5,063)

The following company is considered to be related parties by virtue of it's common control by the director, Stephen Connolly:

SCC (S-O-T) Holdings Limited

During the year the company paid equity dividends on ordinary shares in the sum of £25,000 to SCC (S-O-T) Holdings Limited. (2024: £35,000)

At the balance sheet date SCC (S-O-T) Holdings Limited owed £116,976 to the company. (2024: SCC (S-O-T) Holdings Limited owed £106,976 to the company)

10 Controlling party

Stephen Connolly has the ultimate controlling interest by virtue of his controlling shareholding in SCC (S-O-T) Holdings Limited.