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Company Registration No. 13592512 (England and Wales)
SC TAX ADVISERS AND ACCOUNTANTS LIMITED Unaudited accounts for the year ended 31 August 2025
SC TAX ADVISERS AND ACCOUNTANTS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SC TAX ADVISERS AND ACCOUNTANTS LIMITED Company Information for the year ended 31 August 2025
Director
Luke Shergold
Company Number
13592512 (England and Wales)
Registered Office
41 SOUTHGATE STREET WINCHESTER SO23 9EH ENGLAND
Accountants
SC Tax Advisers and Accountants 41 Southgate Street Winchester SO23 9EH
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SC TAX ADVISERS AND ACCOUNTANTS LIMITED Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
18,409
23,424
Current assets
Debtors
5
1,200
-
Cash at bank and in hand
7,801
29,606
9,001
29,606
Creditors: amounts falling due within one year
6
(39,653)
(59,704)
Net current liabilities
(30,652)
(30,098)
Net liabilities
(12,243)
(6,674)
Capital and reserves
Profit and loss account
(12,243)
(6,674)
Shareholders' funds
(12,243)
(6,674)
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 May 2026 and were signed on its behalf by
Luke Shergold Director Company Registration No. 13592512
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SC TAX ADVISERS AND ACCOUNTANTS LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
SC TAX ADVISERS AND ACCOUNTANTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13592512. The registered office is 41 SOUTHGATE STREET, WINCHESTER, SO23 9EH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
14,914
14,366
2,500
31,780
Additions
1,051
-
-
1,051
At 31 August 2025
15,965
14,366
2,500
32,831
Depreciation
At 1 September 2024
2,983
2,873
2,500
8,356
Charge for the year
3,193
2,873
-
6,066
At 31 August 2025
6,176
5,746
2,500
14,422
Net book value
At 31 August 2025
9,789
8,620
-
18,409
At 31 August 2024
11,931
11,493
-
23,424
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
1,200
-
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SC TAX ADVISERS AND ACCOUNTANTS LIMITED Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
(405)
-
VAT
10,650
1,166
Other creditors
4,637
4,841
Loans from directors
24,771
53,697
39,653
59,704
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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