SC PROPERTIES MANCHESTER LIMITED

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 09969576

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		68		84
Investment Properties	5		206,690		187,900

			206,758		187,984
CURRENT ASSETS
Debtors		117,000		-
Cash at bank and in hand		14,012		46

		131,012		46
Creditors: Amounts Falling Due Within One Year		(64,487 )		(57,644 )

NET CURRENT ASSETS (LIABILITIES)			66,525		(57,598 )

TOTAL ASSETS LESS CURRENT LIABILITIES			273,283		130,386

Creditors: Amounts Falling Due After More Than One Year			(150,000 )		(843 )

NET ASSETS			123,283		129,543

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			123,282		129,542

SHAREHOLDERS' FUNDS			123,283		129,543

Page 1

Page 2

SC PROPERTIES MANCHESTER LIMITED

Abridged Balance Sheet (continued)

As At 25 January 2026

For the year ending 25 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 25 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board of directors on 14 August 2026 and were signed on its behalf by:

Mr Steven Clapperton

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SC PROPERTIES MANCHESTER LIMITED is a private company, limited by shares, incorporated in England & Wales.

The registered number is 09969576 .

The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.

Dividends paid to the directors are reported in the notes to the accounts.

Related party transactions are reported in the notes to the accounts.

There are no other related party transactions to report.

There are no contingent liabilities or post balance sheet events to report.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements were prepared using the historical cost convention except as disclosed in the accounting policies certain items are shown at fair value.

The accounts have been prepared in accordance with the provisions relating to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

2.2. Turnover

The turnover shown in the profit and loss account represents rents and management charges receivable for the year. The Company is not Value Added Tax (VAT) registered.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation.

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

Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

No depreciation is provided in the year of acquisition.

2.4. Investment Properties

Investment properties are shown at their open market value.

The surplus or deficit arising from the revaluation at each year or period end date is dealt with through profit and loss account.

No depreciation is provided on investment properties.

2.5. Stocks and Work in Progress

Work in Progress is valued at the prime cost of labour and materials plus other direct expenses.

2.6. Accounting Reference Date

The accounting reference date is 25 January. These accounts are then for the year ended 25 January 2026.

2.7. Comparative Figures

The comparative figures used throughout these accounts are as at 25 January 2025 or are for the year ended on that date.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

The average number of employees, including directors, who are employed under a contract of service during the year was: NIL (2025: NIL)

Page 3

Page 4

SC PROPERTIES MANCHESTER LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 25 January 2026

4. Tangible Assets

	Total
	£
Cost or Valuation
As at 26 January 2025	500

As at 25 January 2026	500

Depreciation
As at 26 January 2025	416
Provided during the period	16

As at 25 January 2026	432

Net Book Value
As at 25 January 2026	68

As at 26 January 2025	84

5. Investment Property

	2026
	£
Fair Value
As at 26 January 2025	187,900
Revaluations	18,790

As at 25 January 2026	206,690

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	101,921	101,921

6. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	150,000		-

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 0.01 each	1	1

Issued Ordinary Voting Shares of £1 from 26 January 2016 to 30 March 2018 were as follows:

- Mr Steven Clapperton owned 1 £1 Ordinary Voting Share

At an EGM held on 30 March 2018 the issued share capital of £1 Ordinary Voting Share was converted into 99 1p Ordinary A Voting Shares and 1 1p Ordinary B Voting Share. The changes thereto are recorded as follows:

Issued Ordinary Voting Shares from 30 March 2018 to 31 March 2018 were as follows:

- Mr Steven Clapperton owned 99 1p Ordinary A Voting Shares

- Mr Steven Clapperton owned 1 1p Ordinary B Voting Share

...CONTINUED

Page 4

Page 5

SC PROPERTIES MANCHESTER LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 25 January 2026

7. Share Capital - continued

Issued Ordinary Voting Shares from 31 March 2018 to 25 January 2026 were as follows:

- Mr Steven Clapperton owns 99 1p Ordinary A Voting Shares

- Mrs Gemma Clapperton owns 1 1p Ordinary B Voting Share

8. Related Party Transactions

Management charges receivable relate to a property portfolio owned by the director, Mr Steven Clapperton.

The amount receivable was £36,000 (2025 £36,000) and charges are set, in the opinion of the directors, at open market rates.

A loan was advanced in the year to Seven Springs Ltd. The loan was for £117,000 and is interest free. Mr Steven Clapperton is a director of Seven Springs Limited. Seven Springs Limited. Is a wholly owned subsidiary of the Luxury Lodge Group Ltd, a company in which Mr Steven Clapperton holds a 50% interest.

9. Ultimate Controlling Party

The Company was controlled throughout the year by Mr Steven Clapperton who held 99 of the 100 1p Ordinary Shares in issue.

Page 5