REGISTERED NUMBER: 12231155 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

SPECIALIST CONTRACT BUILDING SOLUTIONS

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Beavan

REGISTERED OFFICE:

1st Floor 49 High Street

Hucknall

Nottingham

NG15 7AW

REGISTERED NUMBER:

12231155 (England and Wales)

ACCOUNTANTS:

Elkingtons Accountants Limited

1st Floor

49 High Street

Hucknall

Nottinghamshire

NG15 7AW

FIXED ASSETS

Tangible assets

4

178,742

200,765

CURRENT ASSETS

Stocks

-

280

Debtors

5

197,748

322,957

Cash at bank

197,397

198,563

395,145

521,800

CREDITORS

Amounts falling due within one year

6

151,611

321,752

NET CURRENT ASSETS

243,534

200,048

TOTAL ASSETS LESS CURRENT LIABILITIES

422,276

400,813

CREDITORS

Amounts falling due after more than one year

7

93,945

113,644

NET ASSETS

328,331

287,169

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

328,031

286,869

328,331

287,169

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29th June 2026 and were signed by:

J Beavan - Director

1.	STATUTORY INFORMATION

Specialist Contract Building Solutions Ltd 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.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

288,288

Additions

61,790

Disposals

(70,486

)

At 31st December 2025

279,592

DEPRECIATION

At 1st January 2025

87,523

Charge for year

43,533

Eliminated on disposal

(30,206

)

At 31st December 2025

100,850

NET BOOK VALUE

At 31st December 2025

178,742

At 31st December 2024

200,765

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

161,726

305,050

Other debtors

36,022

17,907

197,748

322,957

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,205

5,198

Finance leases

35,581

40,473

Trade creditors

19,840

132,889

Amounts owed to participating interests

360

372

Taxation and social security

87,434

129,397

Other creditors

6,191

13,423

151,611

321,752

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,205

Finance leases

93,945

111,439

93,945

113,644

8.	OTHER FINANCIAL COMMITMENTS

Total commitments under non cancellable operating leases at the balance sheet date is £13,635 (2024 -£22,879)