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Company registration number: SC314168







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


HIGH VOLTAGE INSTRUMENTS LTD






































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HIGH VOLTAGE INSTRUMENTS LTD
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 4


 


HIGH VOLTAGE INSTRUMENTS LTD
REGISTERED NUMBER:SC314168



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,152,019
1,140,603

Cash at bank and in hand
  
-
16,536

  
1,152,019
1,157,139

Creditors: amounts falling due within one year
 5 
-
(4,950)

Net current assets
  
 
 
1,152,019
 
 
1,152,189

Total assets less current liabilities
  
1,152,019
1,152,189

  

Net assets
  
1,152,019
1,152,189


Capital and reserves
  

Allotted, called up and fully paid share capital
  
34,000
34,000

Profit and loss account
  
1,118,019
1,118,189

  
1,152,019
1,152,189


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




N W A McNamara
Director

Date: 30 June 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 


HIGH VOLTAGE INSTRUMENTS LTD
 


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

1.


General information

High Voltage Instruments Ltd is a private company limited by shares, and registered in Scotland. The Company's registered number and office address can be found on the Company information page. The Company's principal place of business is 15-16 Woodbridge Meadows, Guildford, Surrey, GU1 1BJ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.
The following principal accounting policies have been applied:

 
2.2

Going concern

The Company has no liabilities and is not currently trading. The Directors intend to make the Company dormant in the foreseeable future, and the administrative costs of maintaining the dormant entity are expected to be covered by the wider group.  
For these reasons, the directors are satisfied that the use of the going concern basis for the financial statements continues to be appropriate.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 


HIGH VOLTAGE INSTRUMENTS LTD
 


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

2.Accounting policies (continued)

 
2.4

Revenue

Revenue from the supply of high voltage testing instruments is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised at the point that the risks and rewards of ownership for the goods transfer to the customer, which is usually when goods are dispatched.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 -2).


4.


Debtors

2024
2023
£
£


Trade debtors
-
5,721

Amounts owed by group undertakings
1,152,019
1,134,882

1,152,019
1,140,603


Page 3

 


HIGH VOLTAGE INSTRUMENTS LTD
 


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

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
-
4,950

-
4,950



6.


Parent and ultimate parent company

The Company's immediate parent company is T & R Test (Holdings) Limited and its ultimate parent company is Cranwell investments Limited, a company incorporated in the Republic of Ireland.
The parent of the smallest group for which consolidated financial statements are drawn up is Cranwell Investments Limited. The address of their registered office is: Fermoy Industrial Estate, Co Cork, Ireland. The consolidated financial statements of Cranwell Investments Limited may be obtained from this address.


7.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 30 June 2025 by Anna Johnston ACA (Senior statutory auditor) on behalf of Menzies LLP.

Page 4