Registered number
06174219
S D Instrumentation Limited
Accounts
For the Year Ended
30 June 2024
Oakensen
Chartered Accountants
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
S D Instrumentation Limited
Registered number: 06174219
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 69,228 169,695
Investments 4 41,542 40,818
110,770 210,513
Current assets
Stocks 33,704 27,436
Debtors 5 543,190 300,511
Cash at bank and in hand 1,359,974 1,556,193
1,936,868 1,884,140
Creditors: amounts falling due within one year 6 (253,447) (288,911)
Net current assets 1,683,421 1,595,229
Net assets 1,794,191 1,805,742
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,794,091 1,805,642
Shareholders' funds 1,794,191 1,805,742
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S G Deakin
Director
Approved by the board on 16 January 2025
S D Instrumentation Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised once the goods have been delivered or the service has been completed.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% straight line
Motor vehicles 20% straight line
Investments
Investments in unquoted equity instruments are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price, which is usually the invoice price, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price, which is usually the invoice price.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
At 1 July 2023 20,243 185,534 205,777
Additions 187 66,950 67,137
Disposals - (185,534) (185,534)
At 30 June 2024 20,430 66,950 87,380
Depreciation
At 1 July 2023 17,529 18,553 36,082
Charge for the year 623 30,923 31,546
On disposals - (49,476) (49,476)
At 30 June 2024 18,152 - 18,152
Net book value
At 30 June 2024 2,278 66,950 69,228
At 30 June 2023 2,714 166,981 169,695
4 Investments
Other
investments
Cost £
Ar 30 June 2023 40,818
Gain/(Loss) on Revaluation 724
At 30 June 2024 41,542
5 Debtors 2024 2023
£ £
Trade debtors 106,221 100,007
Other debtors 436,969 200,504
543,190 300,511
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 41,129 45,596
Provision for Current liabilities 4,750 38,402
Other taxes and social security costs 201,714 201,530
Other creditors 5,854 3,383
253,447 288,911
7 Related party transactions
Included in Other debtors is an amount of £318,083 (2023 £197,987) due from the director.
8 Other information
S D Instrumentation Limited is a private company limited by shares and incorporated in England. Its registered office is:
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
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