SCW Building Company Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09891089 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SCW BUILDING COMPANY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S B Wroughton

C L Wroughton

REGISTERED OFFICE:

29 Arboretum Street

Nottingham

Nottinghamshire

NG1 4JA

REGISTERED NUMBER:

09891089 (England and Wales)

ACCOUNTANTS:

Lemans

Chartered Certified Accountants

29 Arboretum Street

Nottingham

Nottinghamshire

NG1 4JA

FIXED ASSETS

Tangible assets

4

759

1,012

CURRENT ASSETS

Stocks

10,000

14,500

Debtors

5

34,900

29,517

Cash at bank

3,573

1,436

48,473

45,453

CREDITORS

Amounts falling due within one year

6

49,049

43,085

NET CURRENT (LIABILITIES)/ASSETS

(576

)

2,368

TOTAL ASSETS LESS CURRENT
LIABILITIES

183

3,380

CREDITORS

Amounts falling due after more than one
year

7

-

1,738

NET ASSETS

183

1,642

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

83

1,542

SHAREHOLDERS' FUNDS

183

1,642

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

S B Wroughton - Director

1.	STATUTORY INFORMATION

SCW Building Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 January 2025

and 31 December 2025

3,200

5,995

9,195

DEPRECIATION

At 1 January 2025

2,966

5,217

8,183

Charge for year

58

195

253

At 31 December 2025

3,024

5,412

8,436

NET BOOK VALUE

At 31 December 2025

176

583

759

At 31 December 2024

234

778

1,012

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

1,781

2,100

Directors' current accounts

33,119

27,417

34,900

29,517

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

1,738

4,161

Trade creditors

27,962

9,517

Corporation tax

16,198

23,065

Social security and other taxes

1,288

4,624

Accrued expenses

1,863

1,718

49,049

43,085

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

-

1,738

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

100

Ordinary

£1

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

S B Wroughton and C L Wroughton

Balance outstanding at start of year

27,417

34,490

Amounts advanced

33,119

27,417

Amounts repaid

(27,417

)

(34,490

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

33,119

27,417

No interest has been charged in the year.