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SCANNING ELECTRON MICROSCOPE TECHNOLOGY
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024






SCANNING ELECTRON MICROSCOPE TECHNOLOGY
LIMITED (REGISTERED NUMBER: 02305360)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SCANNING ELECTRON MICROSCOPE TECHNOLOGY
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: D Ashcroft





REGISTERED OFFICE: Iken House
8 Acer Road
Rendlesham
Woodbridge
Suffolk
IP12 2GA





REGISTERED NUMBER: 02305360 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

SCANNING ELECTRON MICROSCOPE TECHNOLOGY
LIMITED (REGISTERED NUMBER: 02305360)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 85,417 90,687

CURRENT ASSETS
Debtors 5 287 122
Cash at bank 6,075 9,895
6,362 10,017
CREDITORS
Amounts falling due within one year 6 24,429 24,974
NET CURRENT LIABILITIES (18,067 ) (14,957 )
TOTAL ASSETS LESS CURRENT LIABILITIES 67,350 75,730

PROVISIONS FOR LIABILITIES 7 2,100 1,700
NET ASSETS 65,250 74,030

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 65,150 73,930
SHAREHOLDERS' FUNDS 65,250 74,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

SCANNING ELECTRON MICROSCOPE TECHNOLOGY
LIMITED (REGISTERED NUMBER: 02305360)

BALANCE SHEET - continued
31 OCTOBER 2024


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 director and authorised for issue on 31 March 2025 and were signed by:





D Ashcroft - Director


SCANNING ELECTRON MICROSCOPE TECHNOLOGY
LIMITED (REGISTERED NUMBER: 02305360)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024


1. STATUTORY INFORMATION

Scanning Electron Microscope Technology 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold land and property - 2% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Freehold land is not depreciated

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

SCANNING ELECTRON MICROSCOPE TECHNOLOGY
LIMITED (REGISTERED NUMBER: 02305360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


4. TANGIBLE FIXED ASSETS
Freehold
land and Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 108,155 19,089 9,939 6,874 144,057
Additions - 4,538 - 915 5,453
At 31 October 2024 108,155 23,627 9,939 7,789 149,510
DEPRECIATION
At 1 November 2023 26,624 11,429 9,910 5,407 53,370
Charge for year 7,357 2,946 7 413 10,723
At 31 October 2024 33,981 14,375 9,917 5,820 64,093
NET BOOK VALUE
At 31 October 2024 74,174 9,252 22 1,969 85,417
At 31 October 2023 81,531 7,660 29 1,467 90,687

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 287 122

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 279 -
Taxation and social security 1,243 2,032
Other creditors 22,907 22,942
24,429 24,974

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,100 1,700

Deferred
tax
£   
Balance at 1 November 2023 1,700
Provided during year 400
Balance at 31 October 2024 2,100

SCANNING ELECTRON MICROSCOPE TECHNOLOGY
LIMITED (REGISTERED NUMBER: 02305360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100