C-Scope International Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01873847 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

C-SCOPE INTERNATIONAL HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Fry

G J Morris

S Fry

J P Adams

SECRETARY:

G J Morris

REGISTERED OFFICE:

C-Scope Premises

Kingsnorth Technology Park

Wotton Road

Ashford

Kent

TN23 6LN

REGISTERED NUMBER:

01873847 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

789,915

807,249

Investments

5

3,271,181

4,061,096

4,078,430

CURRENT ASSETS

Debtors

6

498,259

499,579

Cash in hand

54,773

12,698

553,032

512,277

CREDITORS

Amounts falling due within one year

7

3,881,763

4,035,678

NET CURRENT LIABILITIES

(3,328,731

)

(3,523,401

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

732,365

555,029

CREDITORS

Amounts falling due after more than one year

8

365,639

396,442

NET ASSETS

366,726

158,587

CAPITAL AND RESERVES

Called up share capital

500,000

Retained earnings

(133,274

)

(341,413

)

366,726

158,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 25 November 2025 and were signed on its behalf by:

M J Fry - Director

G J Morris - Director

1.	STATUTORY INFORMATION

C-Scope International Holdings 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 FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" "(FRS 102)" and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent company qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. Income from management charges is recognised in the period to which it relates.

Tangible fixed assets

Tangible fixed assets except freehold land are measured at cost and subsequently measured at cost or valuation, net of depreciation.

Depreciation is recognised as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings freehold

2% straight line basis

Investments in subsidiaries

Interests in subsidiaries are measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit or loss.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies are recognised at transaction price.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 16 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

Cost

At 1 April 2024

and 31 March 2025

966,699

Depreciation

At 1 April 2024

159,450

Charge for year

17,334

At 31 March 2025

176,784

Net book value

At 31 March 2025

789,915

At 31 March 2024

807,249

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 April 2024

and 31 March 2025

3,271,181

Net book value

At 31 March 2025

3,271,181

At 31 March 2024

3,271,181

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

498,259

499,579

Amounts owed by group undertakings are non interest bearing and have no fixed terms for repayment.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

31,600

40,000

Amounts owed to group undertakings

3,608,227

3,731,289

Taxation and social security

21,631

58,247

Other creditors

220,305

206,142

3,881,763

4,035,678

Amounts owed to group undertakings are non interest bearing and have no fixed terms for repayment.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

365,639

396,442

Bank loans and overdrafts amounting to £397,239 (2024 - £436,442) are secured by way of fixed and floating charges over the assets of the company.

9.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

The bank borrowings of the group are guaranteed by a composite group guarantee. At 31 March 2025, the total indebtedness of the group to the bank amounted to £288,864 (2024 - £256,259) which is secured by a mortgage debenture, the terms of which include a fixed and floating charge over the company's assets.