REGISTERED NUMBER: 15629493 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

SOUTHERN COUNTY TRAILERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mr C Penney

Mrs L Penney

Registered office:

Unit 18 Botley Road

West End

Southampton

Hampshire

SO30 3HA

Registered number:

15629493 (England and Wales)

Accountants:

M Squared Accounting Ltd

Botley Mills

Mill Hill

Botley

Southampton

Hampshire

SO30 2GB

Fixed assets

Tangible assets

4

28,550

28,277

Current assets

Debtors

5

1,035

214

Cash at bank

5,751

5,360

6,786

5,574

Creditors

Amounts falling due within one year

6

37,531

25,275

Net current liabilities

(30,745

)

(19,701

)

Total assets less current liabilities

(2,195

)

8,576

Creditors

Amounts falling due after more than one year

7

25,365

27,776

Net liabilities

(27,560

)

(19,200

)

Capital and reserves

Called up share capital

100

100

Retained earnings

(27,660

)

(19,300

)

(27,560

)

(19,200

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

Mr C Penney - Director

Mrs L Penney - Director

1.	STATUTORY INFORMATION

Southern County Trailers 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

4,701

33,001

37,702

Additions

9,790

-

9,790

At 30 April 2026

14,491

33,001

47,492

DEPRECIATION

At 1 May 2025

1,175

8,250

9,425

Charge for year

3,329

6,188

9,517

At 30 April 2026

4,504

14,438

18,942

NET BOOK VALUE

At 30 April 2026

9,987

18,563

28,550

At 30 April 2025

3,526

24,751

28,277

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

120

VAT

1,035

94

1,035

214

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

2,411

2,411

Trade creditors

83

28

Other creditors

1,000

250

Directors' current accounts

32,812

21,386

Accrued expenses

1,225

1,200

37,531

25,275

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

25,365

27,776