Company Registration No. SC076270 (Scotland)
The SSA Investment Company Limited
Unaudited accounts
for the year ended 31 March 2026
The SSA Investment Company Limited
Unaudited accounts
Contents
The SSA Investment Company Limited
Company Information
for the year ended 31 March 2026
Directors
Dennis L Oxby
Josh M Oxby
Company Number
SC076270 (Scotland)
Registered Office
1 Old School Court
Main Street, Killearn
Glasgow
G63 9SL
United Kingdom
The SSA Investment Company Limited
Statement of financial position
as at 31 March 2026
Tangible assets
34,957
111
Investments
3,282,972
2,735,822
Cash at bank and in hand
513,046
262,436
Creditors: amounts falling due within one year
(77,291)
(55,698)
Net current assets
443,141
722,486
Net assets
3,761,070
3,458,419
Called up share capital
5,000
5,000
Profit and loss account
3,756,070
3,453,419
Shareholders' funds
3,761,070
3,458,419
For the year ending 31 March 2026 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 directors acknowledge 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 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 of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
Dennis L Oxby
Director
Company Registration No. SC076270
The SSA Investment Company Limited
Notes to the Accounts
for the year ended 31 March 2026
The SSA Investment Company Limited is a private company, limited by shares, registered in Scotland, registration number SC076270. The registered office is 1 Old School Court, Main Street, Killearn, Glasgow, G63 9SL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities with the exception of quoted investments which have been stated at historic cost.
This is primarily due to the policies and actions implemented and undertaken by the Trump Administation in the USA and the material fluctuations on world markets as a result thereof.
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.
The accounts are presented in £ sterling.
Turnover represents the value, net of discounts, of fees and commissions in respect of services rendered.
Tangible fixed assets policy
Depreciation has been provided at a rate of 25% on the written down value of tangible fixed assets in order to write off the assets over their estimated useful lives.
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 31 March 2026
46,499
743
47,242
Charge for the year
11,625
28
11,653
At 31 March 2026
11,625
660
12,285
At 31 March 2026
34,874
83
34,957
At 31 March 2025
-
111
111
The SSA Investment Company Limited
Notes to the Accounts
for the year ended 31 March 2026
5
Investments
Subsidiary undertakings
Other investments
Total
Valuation at 1 April 2025
411,344
2,324,478
2,735,822
Additions
-
1,262,273
1,262,273
Disposals
-
(715,123)
(715,123)
Valuation at 31 March 2026
411,344
2,871,628
3,282,972
The Company acquires quoted stocks and shares on a "long market" basis and the holdings are further classified as "available for sale". In that some of the holdings may not be realised for 12 months, or over, the Directors consider it would be imprudent to classify these as current assets.
Amounts falling due within one year
Other debtors
7,386
11,392
Amounts falling due after more than one year
Amounts due from group undertakings etc.
-
504,356
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
4,087
2,641
Other creditors
14,443
8,882
Loans from directors
58,559
43,699
Other Creditors comprise entirely of client account balances.
Allotted, called up and fully paid:
2,750 "A" Ordinary Shares of £1 each
2,750
2,750
1,000 "B" Ordinary Shares of £1 each
1,000
1,000
1,250 "C" Ordinary Shares of £1 each
1,250
1,250
9
Transactions with related parties
(a) The Company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 paragraph 33.1A, not to disclose related party transactions with its wholly owned subsidiary.
(b) A payment of £3,000 was made to DiCon Limited, a company controlled by Mr JM Oxby, for the provision of Secretarial Services, Accounts Preparation and Taxation Services.
(c) Interest of 3.50% is paid on certain sums advanced to the Company by its Directors.
(d) Dividends totalling £5,250 were paid to the Directors.
The SSA Investment Company Limited
Notes to the Accounts
for the year ended 31 March 2026
10
Average number of employees
During the year the average number of employees was 0 (2025: 0).