Company registration number: SC547106
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
SSACHS Ltd
Pages for filing with the Registrar
Company registration number: SC547106
SSACHS Ltd
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 18,750 25,000
18,750 25,000
Current assets
Stocks 4,834 4,968
Debtors 5 7,687 3,134
Cash at bank and in hand 254 53
12,775 8,155
Creditors: amounts falling due within one year
6 (101,489) (56,572)
Net current liabilities (88,714) (48,417)
Total assets less current liabilities (69,964) (23,417)
Creditors: Amounts falling due after more than one year
7 (20,513) (24,513)
NET LIABILITIES (90,477) (47,930)
Capital and reserves
Called up share capital 1 1
Profit and loss account (90,478) (47,931)
TOTAL EQUITY (90,477) (47,930)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC547106
SSACHS Ltd
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 30 October 2026 and signed on its behalf by:
Mr B Richardson, Director
30 October 2026
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SSACHS Ltd
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
SSACHS Ltd is a private company registered in Scotland. Its registered number is SC547106. The company is limited by shares. Its registered office is 25 Dunmore Street, Balfron, Glasgow, G63 0PZ.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.


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SSACHS Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 31,200
At 31 October 2025 31,200
Depreciation
At 1 November 2024 6,200
Charge for year 6,250
At 31 October 2025 12,450
Net book value
At 31 October 2025 18,750
At 31 October 2024 25,000
5 Debtors
2025 2024
£ £
Trade debtors 3,876 -
Taxation 1,133 -
Other debtors 2,678 3,134
7,687 3,134
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SSACHS Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Other loans 6,000 6,000
Trade creditors 1,210 -
Amounts owed to directors 77,987 39,775
Taxation 5,467 3,372
Accruals and deferred income 10,825 7,425
101,489 56,572
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other loans 20,513 24,513
8 Related party transactions
At the year end the amount owed by the company to the directors was £77,987 (2024 - £39,775).
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