REGISTERED NUMBER: 12173954 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2026

FOR

SFC SERVICES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs F M Kane

REGISTERED OFFICE:

Coomerkane House

Limbersey Lane

Haynes

Bedfordshire

MK45 3QX

REGISTERED NUMBER:

12173954 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Intangible assets

4

61,000

-

Tangible assets

5

381,860

162,708

442,860

162,708

CURRENT ASSETS

Stocks

339,777

194,195

Debtors

6

203,000

314,763

Cash at bank and in hand

1,172

23,102

543,949

532,060

CREDITORS

Amounts falling due within one year

7

599,496

460,615

NET CURRENT (LIABILITIES)/ASSETS

(55,547

)

71,445

TOTAL ASSETS LESS CURRENT LIABILITIES

387,313

234,153

CREDITORS

Amounts falling due after more than one year

8

(63,847

)

(17,732

)

PROVISIONS FOR LIABILITIES

10

(87,421

)

(31,800

)

NET ASSETS

236,045

184,621

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

235,945

184,521

236,045

184,621

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 6 October 2026 and were signed by:

Mrs F M Kane - Director

1.	STATUTORY INFORMATION

SFC Services 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.

Revenue

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

Revenue is recognised at the point the company has transferred to the buyer the significant risks and rewards, the amount of the revenue can be measured reliably and it is probable the economic benefits associated with the transactions will flow to the company.

When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs are recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the balance sheet date. When the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred that are likely to be recoverable. When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately

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

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short leasehold - Over the period of lease of 10 years

Plant & machinery - 25% on reducing balance

Motor Vehicles - 20% on reducing balance

The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal.

Inventories

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of inventory sold is recognised as an expense in the period in which the related revenue is recognised.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalent

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible 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 and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

61,000

At 31 August 2026

61,000

NET BOOK VALUE

At 31 August 2026

61,000

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1 September 2025

30,000

91,027

42,026

163,053

Additions

-

172,241

100,936

273,177

Disposals

-

-

(20,964

)

(20,964

)

At 31 August 2026

30,000

263,268

121,998

415,266

DEPRECIATION

At 1 September 2025

-

345

-

345

Charge for year

3,000

22,669

7,392

33,061

At 31 August 2026

3,000

23,014

7,392

33,406

NET BOOK VALUE

At 31 August 2026

27,000

240,254

114,606

381,860

At 31 August 2025

30,000

90,682

42,026

162,708

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

2026

£

Vehicle - Cost

106,798

Depreciation-Charge for the year

(1,466)

Net book value

105,332

2026

£

Plant & Machinery - Cost

193,517

Depreciation-Charge for the year

(5,610)

Net book value

187,907

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

90,260

53,433

Other debtors

112,740

261,330

203,000

314,763

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

205,166

10,800

Trade creditors

68,389

201,403

Taxation and social security

46,720

33,163

Other creditors

279,221

215,249

599,496

460,615

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

63,847

17,732

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

205,166

10,800

Between one and five years

63,847

17,732

269,013

28,532

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

87,421

31,800

Deferred

tax

£

Balance at 1 September 2025

31,800

Provided during year

55,621

Balance at 31 August 2026

87,421

11.	RELATED PARTY DISCLOSURES

Included in other debtors less than one year is an amount of £2,088 (2025: £Nil) due from a connected company with common control. The amount remains interest-free and recoverable on demand.

Included in other creditors due within one year, is an amount of £18,500 (2025: £76,016) owed to connected companies under common control. Also, Included in creditors less than one year, is an amount of £Nil (2025: £91,944) due to the directors of the company. The amounts are interest free and repayable on demand.