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Registration number: 03123143

Scantech Lithographic Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 September 2024

 

Scantech Lithographic Limited

Contents

Company Information

1

Directors' Report

2

Profit and Loss Account and Statement of Retained Earnings

3

Balance Sheet

4 to 5

Notes to the Unaudited Financial Statements

6 to 15

iXBRL Detailed Profit and Loss Account

16 to 18

Accountants' Report

19

 

Scantech Lithographic Limited

Company Information

Directors

NP Stephens

CP Stephens

A Pither

Company secretary

A Pither

Registered office

8 High Street
Heathfield
East Sussex
TN21 8LS

Accountants

Manningtons
8 High Street
Heathfield
East Sussex
TN21 8LS

 

Scantech Lithographic Limited

Directors' Report for the Year Ended 30 September 2024

The directors present their report and the financial statements for the year ended 30 September 2024.

Directors of the company

The directors who held office during the year were as follows:

NP Stephens

CP Stephens

A Pither - Company secretary and director

Principal activity

The principal activity of the company is printing.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 25 June 2025 and signed on its behalf by:
 

.........................................
CP Stephens
Director

 

Scantech Lithographic Limited

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 30 September 2024

Note

2024
£

2023
£

Turnover

 

3,666,424

3,105,432

Cost of sales

 

(2,822,394)

(2,416,763)

Gross profit

 

844,030

688,669

Administrative expenses

 

(866,060)

(768,369)

Other operating income

 

4,700

7,914

Operating loss

 

(17,330)

(71,786)

Other interest receivable and similar income

 

213

437

Interest payable and similar charges

 

(57,277)

(87,071)

 

(57,064)

(86,634)

Loss before tax

4

(74,394)

(158,420)

Taxation

19,760

9,684

Loss for the financial year

 

(54,634)

(148,736)

Retained earnings brought forward

 

(397,319)

(248,583)

Retained earnings carried forward

 

(451,953)

(397,319)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

Scantech Lithographic Limited

(Registration number: 03123143)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

5

8

8

Tangible assets

6

672,270

784,299

Investments

7

100

100

 

672,378

784,407

Current assets

 

Stocks

8

252,333

328,401

Debtors

9

573,106

658,108

Cash at bank and in hand

 

106,031

44,404

 

931,470

1,030,913

Creditors: Amounts falling due within one year

10

(1,257,306)

(1,195,963)

Net current liabilities

 

(325,836)

(165,050)

Total assets less current liabilities

 

346,542

619,357

Creditors: Amounts falling due after more than one year

10

(197,634)

(396,055)

Provisions for liabilities

(119,826)

(139,586)

Net assets

 

29,082

83,716

Capital and reserves

 

Called up share capital

100,200

100,200

Share premium reserve

380,835

380,835

Retained earnings

(451,953)

(397,319)

Shareholders' funds

 

29,082

83,716

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

 

Scantech Lithographic Limited

(Registration number: 03123143)
Balance Sheet as at 30 September 2024

Approved and authorised by the Board on 25 June 2025 and signed on its behalf by:
 

.........................................
CP Stephens
Director

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
8 High Street
Heathfield
East Sussex
TN21 8LS
United Kingdom

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Land and buildings

2% straight line. Improvements at 15% straight line

Furniture, fittings and equipment

15% - 33% straight line

Motor vehicles

25% straight line

Plant and machinery

10% straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

5 years straight line

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 36 (2023 - 38).

4

Loss before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

96,535

99,510

Amortisation expense

-

1,600

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

5

Intangible assets

Goodwill
 £

Other intangible assets
 £

Total
£

Cost or valuation

At 1 October 2023

16,000

8

16,008

At 30 September 2024

16,000

8

16,008

Amortisation

At 1 October 2023

16,000

-

16,000

At 30 September 2024

16,000

-

16,000

Carrying amount

At 30 September 2024

-

8

8

At 30 September 2023

-

8

8

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

6

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 October 2023

71,342

95,825

52,808

1,200,253

1,420,228

Additions

-

6,972

-

1,149

8,121

Disposals

-

(19,500)

(24,724)

(63,746)

(107,970)

At 30 September 2024

71,342

83,297

28,084

1,137,656

1,320,379

Depreciation

At 1 October 2023

35,919

78,048

20,855

501,107

635,929

Charge for the year

7,175

3,374

4,512

81,474

96,535

Eliminated on disposal

-

(9,792)

(10,817)

(63,746)

(84,355)

At 30 September 2024

43,094

71,630

14,550

518,835

648,109

Carrying amount

At 30 September 2024

28,248

11,667

13,534

618,821

672,270

At 30 September 2023

35,423

17,777

31,953

699,146

784,299

Included within the net book value of land and buildings above is £28,248 (2023 - £35,423) in respect of short leasehold land and buildings.
 

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

7

Investments

2024
£

2023
£

Investments in subsidiaries

100

100

Subsidiaries

£

Cost or valuation

At 1 October 2023

100

Provision

Carrying amount

At 30 September 2024

100

At 30 September 2023

100

8

Stocks

2024
£

2023
£

Work in progress

163,345

210,697

Finished goods and goods for resale

88,988

117,704

252,333

328,401

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

9

Debtors

2024
£

2023
£

Trade debtors

545,828

620,088

Prepayments

-

6,700

Other debtors

27,278

31,320

573,106

658,108

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

10

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Bank loans and overdrafts

11

196,697

184,377

Trade creditors

 

522,054

418,012

Amounts owed to group undertakings and undertakings in which the company has a participating interest

100

100

Taxation and social security

 

131,149

87,164

Accruals and deferred income

 

16,700

16,700

Other creditors

 

390,606

489,610

 

1,257,306

1,195,963

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

11

194,109

387,830

Deferred income

 

3,525

8,225

 

197,634

396,055

11

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

42,434

95,381

Hire purchase contracts

151,675

292,449

194,109

387,830

Current loans and borrowings

2024
£

2023
£

Bank borrowings

54,314

55,371

Hire purchase contracts

142,383

129,006

196,697

184,377

 

Scantech Lithographic Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

12

Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

2024
£

2023
£

Not later than one year

84,754

80,400

Later than one year and not later than five years

80,400

160,800

165,154

241,200

The amount of non-cancellable operating lease payments recognised as an expense during the year was £84,753 (2023 - £84,753).

 

Scantech Lithographic Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 30 September 2024

2024
£

2023
£

Turnover/revenue

3,666,424

3,105,432

Cost of sales

Opening work in progress

(210,697)

(228,311)

Opening finished goods

(117,704)

(143,156)

Opening stock/inventories

(328,401)

(371,467)

Purchase of raw materials and consumables

(1,211,694)

(1,095,584)

Closing work in progress

163,345

210,697

Closing finished goods

88,988

117,704

Closing stock/inventories

252,333

328,401

Depreciation of Fixed assets

(81,474)

(80,125)

Freight and haulage costs

(379,772)

(260,244)

Other staff costs

(149,088)

(117,424)

Wages and salaries excluding directors

(605,462)

(638,963)

Social security costs excluding directors

(53,887)

(51,849)

Other staff costs excluding directors

(12,261)

(13,013)

Staff costs excluding directors

(671,610)

(703,825)

Salaries and fees, directors

(33,000)

(31,500)

Social security costs, directors

(3,298)

(3,114)

Other staff costs, directors

(713)

(667)

Staff costs, directors

(37,011)

(35,281)

Subcontractor costs

(27,523)

(21,586)

Other operational and administration costs

(188,154)

(59,628)

Gross profit

844,030

688,669

Distribution costs

Administrative expenses

Audit and accountancy other services

(7,120)

(6,240)

Advertising, promotions and marketing costs

(22,159)

(23,989)

Client entertaining costs

(3,323)

(3,484)

Rent, rates and services costs

(129,443)

(107,264)

Utilities costs

(44,060)

(49,733)

Operating lease expenditure

(15,041)

(14,110)

Other repairs and maintenance costs

(80,924)

(86,102)

Cleaning costs

(942)

(938)

 

Scantech Lithographic Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 30 September 2024

2024
£

2023
£

Depreciation of Fixed assets

(15,061)

(19,385)

Amortisation of intangible assets

-

(1,600)

Vehicle costs

(36,803)

(25,191)

Other staff costs

(5,102)

(9,330)

Wages and salaries excluding directors

(233,739)

(201,117)

Social security costs excluding directors

(23,006)

(18,893)

Other staff costs excluding directors

(3,031)

(2,470)

Staff costs excluding directors

(259,776)

(222,480)

Salaries and fees, directors

(80,200)

(81,383)

Social security costs, directors

(8,556)

(8,850)

Other staff costs, directors

(1,816)

(1,815)

Staff costs, directors

(90,572)

(92,048)

Travel and subsistence

(10,947)

(6,327)

Training

-

(170)

Staff entertaining

(907)

(1,300)

Legal and professional costs

(8,916)

(2,258)

Bank charges

(47,112)

(38,108)

Insurance costs

(16,560)

(13,886)

IT and computing

(42,374)

(39,916)

Telecommunications

(13,731)

(11,680)

Printing, postage and stationery

(1,133)

(1,883)

Charitable donations

(25)

-

Subscriptions

(159)

(159)

Other operational and administration costs

(8,055)

(476)

Other operating income

Other operating income

4,700

7,914

Other items

(Loss)/gain from disposal of Fixed assets

(5,815)

9,688

Loss on ordinary activities before finance charges and interest

(17,330)

(71,786)

Bank interest and similar income receivable

213

437

Interest expense on bank overdraft, bank loans and similar borrowings

(7,062)

(15,086)

Non-bank interest and similar charges

(1,658)

(373)

Interest expense on obligations under finance leases and hire purchase contracts

(48,557)

(71,612)

Loss on ordinary activities before taxation

(74,394)

(158,420)

 

Scantech Lithographic Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 30 September 2024

2024
£

2023
£

Tax on profit or loss on ordinary activities

19,760

9,684

Loss for the financial year

(54,634)

(148,736)

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Scantech Lithographic Limited
for the Year Ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scantech Lithographic Limited for the year ended 30 September 2024 as set out on pages 3 to 15 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Scantech Lithographic Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Scantech Lithographic Limited and state those matters that we have agreed to state to the Board of Directors of Scantech Lithographic Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scantech Lithographic Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Scantech Lithographic Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Scantech Lithographic Limited. You consider that Scantech Lithographic Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Scantech Lithographic Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

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Manningtons
8 High Street
Heathfield
East Sussex
TN21 8LS

25 June 2025