REGISTERED NUMBER: 03161390 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

S & C Muff Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

S G Muff

C A Muff

J Muff

Registered office:

The Cross

Bromborough

Wirral

CH62 7HQ

Registered number:

03161390 (England and Wales)

Accountants:

Opus Accountancy Limited

Bretton House

Bell Meadow Business Park

Pulford

Chester

Cheshire

CH4 9EP

Fixed assets

Intangible assets

4

-

-

Property, plant and equipment

5

193,286

185,014

193,286

185,014

Current assets

Inventories

20,900

12,000

Debtors

6

8,628

10,498

Cash at bank and in hand

184,543

193,390

214,071

215,888

Creditors

Amounts falling due within one year

7

81,398

69,401

Net current assets

132,673

146,487

Total assets less current liabilities

325,959

331,501

Creditors

Amounts falling due after more than one year

8

(28,678

)

(22,332

)

Provisions for liabilities

(15,928

)

(12,400

)

Net assets

281,353

296,769

Capital and reserves

Called up share capital

100

100

Retained earnings

281,253

296,669

281,353

296,769

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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 21 September 2026 and were signed on its behalf by:

J Muff - Director

S G Muff - Director

1.	Statutory information

S & C Muff Limited 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2.8% Straight Line

Fixtures and fittings

-

15% Straight Line

Motor vehicles

-

25% Straight Line

Stocks

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible

preference and non-puttable ordinary shares which are measured at fair value, with changes

recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter

at fair value with changes recognised in profit or loss.

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.

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 14 (2025 - 13 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

25,000

Amortisation

At 1 April 2025

and 31 March 2026

25,000

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	Property, plant and equipment

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 April 2025

183,096

206,337

41,504

430,937

Additions

-

35,697

-

35,697

At 31 March 2026

183,096

242,034

41,504

466,634

Depreciation

At 1 April 2025

51,662

180,572

13,689

245,923

Charge for year

5,126

11,923

10,376

27,425

At 31 March 2026

56,788

192,495

24,065

273,348

Net book value

At 31 March 2026

126,308

49,539

17,439

193,286

At 31 March 2025

131,434

25,765

27,815

185,014

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

7,079

8,907

Other debtors

1,549

1,591

8,628

10,498

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Hire purchase contracts

9,064

4,532

Trade creditors

9,853

3,396

Taxation and social security

46,095

58,016

Other creditors

16,386

3,457

81,398

69,401

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Hire purchase contracts

28,678

22,332

9.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

37,742

26,864

Hire purchase agreements are secured on the assets to which they relate to.