S.C.H. Supplies Limited

S.C.H. Supplies Limited
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the company during the financial year was of manufacture of garden and estate equipment.

Directors

The directors who served the company throughout the year were as follows:

Russell Holden

Kevin Anderson

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
-    select suitable accounting policies and then apply them consistently
-    make judgements and accounting estimates that are reasonable and prudent
-    state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
-    prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Russell Holden
Director

Date approved: 02 September 2026

Registered Number: 00997908 S.C.H. Supplies Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	233,962	212,139
		233,962	212,139
Current assets
Stocks	4	318,525	319,786
Debtors	5	254,056	268,111
Cash at bank and in hand		188,463	102,953
		761,044	690,850
Creditors: amount falling due within one year	6	(316,093)	(312,361)
Net current assets		444,951	378,489

Total assets less current liabilities		678,913	590,628
Creditors: amount falling due after more than one year	7	(6,077)	(36,371)
Provisions for liabilities	8	(38,050)	(40,591)
Net assets		634,786	513,666

Capital and reserves
Called up share capital		63,002	63,002
Profit and loss account		571,784	450,664
Shareholders' funds		634,786	513,666

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 02 September 2026 and were signed on its behalf by:

-------------------------------
Russell Holden
Director

S.C.H. Supplies Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

S.C.H. Supplies Limited is a private company, limited by shares, registered in England and Wales, registration number 00997908, registration address Stonewall Farm, Lower Road, Hemingstone, Ipswich, IP6 9RT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. They have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, so they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 25 (2025 : 25).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2025	518,799	518,799
Additions	74,662	74,662
Disposals	(29,921)	(29,921)
At 31 March 2026	563,540	563,540
Depreciation
At 01 April 2025	306,660	306,660
Charge for year	46,045	46,045
On disposals	(23,127)	(23,127)
At 31 March 2026	329,578	329,578
Net book values
Closing balance as at 31 March 2026	233,962	233,962
Opening balance as at 01 April 2025	212,139	212,139

The net book value of Plant and Machinery includes £ 83,656 (2025 £72,760) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2026 £		2025 £
Stocks	318,525		319,786
	318,525		319,786

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	85,330	103,127
Amount Owed by Group Undertakings	159,026	-
Prepayments & Accrued Income	6,239	3,750
Other Debtors	3,461	161,234
	254,056	268,111

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	138,446	143,822
Bank Loans & Overdrafts	943	11,142
Amounts Owed to Group Undertakings	69,766	80,000
Accrued Expenses	29,900	25,900
Obligations under HP/Financial Leases	50,232	14,849
VAT	26,806	36,648
	316,093	312,361

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations Under HP/Financial Leases	6,077		36,371
	6,077		36,371

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	38,050		40,591
	38,050		40,591

Related parties

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

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2026 £	2025 £	2026 £	2025 £
SCH Holdings Ltd	-	-	159,026	133,970
Holden Timber Engineering Ltd	-	-	(69,766)	(80,000)


Registered Number: 00997908
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2026
for
S.C.H. SUPPLIES LIMITED