Registration number: 11039847

South Coast Group (Holdings) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

South Coast Group (Holdings) Limited

Company Information

Director

Mr D Waller

Registered office

St Peter's House 64 North Street Chichester West Sussex PO19 1LT

Accountants

Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

South Coast Group (Holdings) Limited

(Registration number: 11039847)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	51,486	36,814
Current assets
Debtors	5	314,489	303,174
Cash at bank and in hand		2,767	34,206
		317,256	337,380
Creditors: Amounts falling due within one year	6	(288,499)	(202,749)
Net current assets		28,757	134,631
Total assets less current liabilities		80,243	171,445
Creditors: Amounts falling due after more than one year	6	(64,324)	(76,592)
Net assets		15,919	94,853
Capital and reserves
Called up share capital	7	50	50
Retained earnings		15,869	94,803
Shareholders' funds		15,919	94,853

For the financial year ending 30 November 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 August 2026
 

......................................... Mr D Waller Director

South Coast Group (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
St Peter's House
64 North Street
Chichester
West Sussex
PO19 1LT

Previously met micro criteria

These financial statements were authorised for issue by the director on 17 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

South Coast Group (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% straight line
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2024 - 12).

South Coast Group (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	936	51,890	52,826
Additions	8,847	49,500	58,347
Disposals	-	(51,890)	(51,890)
At 30 November 2025	9,783	49,500	59,283
Depreciation
At 1 December 2024	47	15,965	16,012
Charge for the year	1,562	10,492	12,054
Eliminated on disposal	-	(20,269)	(20,269)
At 30 November 2025	1,609	6,188	7,797
Carrying amount
At 30 November 2025	8,174	43,312	51,486
At 30 November 2024	889	35,925	36,814

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		52,818	48,410
Amounts owed by related parties	10	827	-
Prepayments		7,894	6,041
Other debtors		252,950	248,723
		314,489	303,174

South Coast Group (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	28,398	27,800
Trade creditors		45,111	21,870
Taxation and social security		202,416	143,474
Accruals and deferred income		1,047	750
Other creditors		11,527	8,855
		288,499	202,749

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	64,324	76,592

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	50	50	50	50

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	32,844	50,949
Hire purchase contracts	31,480	25,643
	64,324	76,592

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	18,105	17,052
Hire purchase contracts	10,293	10,748
	28,398	27,800

9

Dividends

South Coast Group (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

		2025		2024
		£		£
Interim dividend of £4,459.08 (2024 - £1,000.00) per ordinary share		222,954		50,000

10	Related party transactions

Transactions with the director

2025	At 1 December 2024 £	Advances to director £	Repayments by director £	At 30 November 2025 £
Mr D Waller
Balance owed (to)/from director	222,954	125,661	(222,954)	125,661