The notes on pages 2 to 6 form part of these financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

SCS (South) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Willow End, Stoke Orchard Road, Bishops Cleeve, Cheltenham, Gloucestershire, England, GL52 7DG.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Revenue represents the value, net of VAT and discounts of goods provided to customers and work carried out in respect of services provided to customers.

Where a contract has only been partially completed at the balance sheet date, turnover represents the fair value of the contract based on the stage of completion.

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

Work in progress is valued in accordance with FRS 102 and depends on the stage of completion. Both income and expenditure are recognised based on work done in the accounting period.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Recognition of revenue on incomplete contracts based on proportion of completion.

The average monthly number of persons (including directors) employed by the company during the year was:

During the year, 98 ordinary shares of £1 each were issued at par for total consideration of £98.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

During the year the company entered into the following transactions with related parties:

Included in purchases are accrued management charges which remain outstanding as at the balance sheet date for the following companies:

• Snape Contracting Services Ltd £240,788 (2024: £nil)

The company is the immediate subsidiary of Snape Contracting Services limited, which in turn is a wholly-owned subsidiary of Snape Construction Limited, which in turn is a wholly-owned subsidiary of Motivebetter Limited, which is the ultimate parent company.

A B Snape is a director of Motivebetter Limited, the ultimate parent company and owns 51% of its issued share capital as at 31 December 2025. Subsequent to the reporting date, and prior to the approval of these financial statements, A B Snape increased his shareholding in Motivebetter Limited from 51% to 64%. This does not affect the Company's ultimate controlling party at the reporting date and is a non-adjusting post balance sheet event.

Consequently, A B Snape is regarded as the ultimate controlling party of this company.

The following are the parents of the largest and smallest groups in which this company's results are consolidated:

Both of these entities' registered office are the same as that noted on the company information page of these financial statements. The consolidated financial statements for both of these entities can be obtained from Companies House.