Company Registration No. 03265708 (England and Wales)
Sceptre Networking Limited
Unaudited accounts
for the year ended 30 June 2026
Sceptre Networking Limited
Unaudited accounts
Contents
Sceptre Networking Limited
Statement of financial position
as at 30 June 2026
Tangible assets
786,531
422,085
Cash at bank and in hand
823,960
449,375
Creditors: amounts falling due within one year
(1,830,944)
(592,241)
Net current assets
753,680
659,078
Total assets less current liabilities
1,540,211
1,081,163
Creditors: amounts falling due after more than one year
(44,606)
-
Provisions for liabilities
Deferred tax
(89,019)
(42,164)
Net assets
1,406,586
1,038,999
Called up share capital
354
354
Share premium
27,980
27,980
Profit and loss account
1,378,252
1,010,665
Shareholders' funds
1,406,586
1,038,999
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by
D A Benning
Director
Company Registration No. 03265708
Sceptre Networking Limited
Notes to the Accounts
for the year ended 30 June 2026
Sceptre Networking Limited is a private company, limited by shares, registered in England and Wales, registration number 03265708. The registered office is 16 Canvin Court, Somerton Business Park, Somerton, Somerset, TA11 6SB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
50% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Sceptre Networking Limited
Notes to the Accounts
for the year ended 30 June 2026
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 July 2025
237,120
129,965
236,739
43,602
69,007
716,433
Additions
269,117
8,012
69,604
35,802
49,503
432,038
Disposals
-
(1,890)
(30,246)
-
(1,262)
(33,398)
At 30 June 2026
506,237
136,087
276,097
79,404
117,248
1,115,073
At 1 July 2025
-
93,377
144,666
24,452
31,853
294,348
Charge for the year
-
12,220
29,568
7,733
4,950
54,471
On disposals
-
(3,230)
(18,432)
-
1,385
(20,277)
At 30 June 2026
-
102,367
155,802
32,185
38,188
328,542
At 30 June 2026
506,237
33,720
120,295
47,219
79,060
786,531
At 30 June 2025
237,120
36,588
92,073
19,150
37,154
422,085
Carrying values included above held under finance leases and hire purchase contracts:
£
£
Amounts falling due within one year
Trade debtors
1,705,484
756,719
Accrued income and prepayments
21,719
18,898
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
5,892
-
Trade creditors
1,755,509
371,610
Taxes and social security
149,716
126,125
Other creditors
6,390
4,055
The finance leases and hire purchase contracts are secured on the assets concerned.
Sceptre Networking Limited
Notes to the Accounts
for the year ended 30 June 2026
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
44,606
-
The finance leases and hire purchase contracts are secured on the assets concerned.
8
Operating lease commitments
2026
2025
At 30 June 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
4,311
Later than one year and not later than five years
10,670
-
9
Average number of employees
During the year the average number of employees was 33 (2025: 35).