REGISTERED NUMBER: 08489872 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

S&C Property Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S Crosby

C J Crosby

SECRETARY:

C J Crosby

REGISTERED OFFICE:

61 Stanley Road

Bootle

Merseyside

L20 7BZ

REGISTERED NUMBER:

08489872 (England and Wales)

ACCOUNTANTS:

Kinsella Clarke Limited

61 Stanley Road

Bootle

Merseyside

L20 7BZ

FIXED ASSETS

Tangible assets

4

7,091

4,595

Investment property

5

281,401

281,401

288,492

285,996

CURRENT ASSETS

Debtors

6

4,199

5,123

Cash at bank

719

30,032

4,918

35,155

CREDITORS

Amounts falling due within one year

7

34,570

118,712

NET CURRENT LIABILITIES

(29,652

)

(83,557

)

TOTAL ASSETS LESS CURRENT LIABILITIES

258,840

202,439

PROVISIONS FOR LIABILITIES

1,347

-

NET ASSETS

257,493

202,439

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

257,491

202,437

SHAREHOLDERS' FUNDS

257,493

202,439

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 9 October 2026 and were signed on its behalf by:

C J Crosby - Director

1.	STATUTORY INFORMATION

S&C Property Services 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

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 etc

-

25% on reducing balance and at varying rates on cost and N.B.V.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is 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 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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

10,262

Additions

3,159

At 31 May 2026

13,421

DEPRECIATION

At 1 June 2025

5,667

Charge for year

663

At 31 May 2026

6,330

NET BOOK VALUE

At 31 May 2026

7,091

At 31 May 2025

4,595

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

and 31 May 2026

281,401

NET BOOK VALUE

At 31 May 2026

281,401

At 31 May 2025

281,401

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Amounts owed by group undertakings

4,199

4,818

Other debtors

-

305

4,199

5,123

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Taxation and social security

27,806

67,076

Other creditors

6,764

51,636

34,570

118,712

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2026 and 31 May 2025:

31.5.26

31.5.25

£

£

C J Crosby and S Crosby

Balance outstanding at start of year

(51,636

)

(193,711

)

Amounts advanced

79,143

142,075

Amounts repaid

(33,071

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(5,564

)

(51,636

)

9.	RELATED PARTY DISCLOSURES

The company is owed £4,199.46 (2025:£4,818.28) by S&C Mechanical Services Limited at the balance sheet date. Both companies are under common control of the directors.