SCG Verlag Limited

SCG Verlag Limited

Hamburg

Befreiender Jahresabschluss zum Geschäftsjahr vom 01.01.2023 bis zum 31.12.2023

SCG VERLAG LIMITED

Wakefield/UK

COMPANY INFORMATIONS FOR THE YEAR ENDED 31/12/2023

CONTENTS

Company Informations

Small company balance sheet

Additional notes to the Financial Statements

UNAUDITED ABRIDGED ACCOUNTS FOR THE YEAR ENDED 31/12/2023

SMALL COMPANY BALANCE SHEET AS AT 31/12/2023

For the year ending 31/12/2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

All of the members have consented in the preparation of abridged accounts in accordance with Section 444(2A) of the Companies Act 2006.

The profit and loss account and directors' report have not been delivered to the registrar of Companies in accordance with the special provisions applicable to companies subjet to the small companies regime.

The notes form part of these financial Statements.

Approved by the board of directors on 23.09.2024 and signed on their behalf by Sven-Gr. Fürthlein (Mr. Guethlein - DIRECTOR)

ADDITIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2023

1. ACCOUNTING POLICIES

Basis of accounting, measurement and preparation

These financial statements have been prepared in accordance with the provisions of Section 1 A (Small Entities) of Financial Reporting Standard No 102.

The company has taken advantage of the exemptions in the Financial Reporting Standard No 102 from the requirement to produce a cash flow statement on the grounds that it is a small company.

Currency

The business of the company and its total transactions are conducted exclusively in the currency of European EURO. Therefore all relevant information available as at 31/12/2023 had to be translated into British £ applying the exchange rate circulated by the Bank of England regarding the accounting reference date. To the extent this report also includes accounts subject to reports filed with the Companies House of preceeding financial years this could lead to differences according to a change of exchange rates present and preceeding accounting reference dates. Where such differences occur they are explicitely shown in the report.

Turnover

Turnover comprises the value of sales excluding value added tax and trade discounts.

Intangible and tangible fixed assets and depreciation

Depreciation has been provided at the following rates in order to write down the cost or valuation, less estimated residual value, of all intangible and tangible fixed assets over their expected useful lives. The rates and methods relating to a whole calendar year generally applicable are: