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REGISTERED NUMBER: 04513312 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Topscan (UK) Limited

Topscan (UK) Limited (Registered number: 04513312)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Topscan (UK) Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: A Lamplugh
Mrs J L Kemp
C Coombes
A M Walker





REGISTERED OFFICE: Unit 17 Lancaster Road
Sarum Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6FB





REGISTERED NUMBER: 04513312 (England and Wales)





ACCOUNTANTS: Rawlence and Browne UDY Limited
T/A Potter and Pollard
Unit 17 Lancaster Road
Sarum Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6FB

Topscan (UK) Limited (Registered number: 04513312)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 17,506 30,508
Tangible assets 5 126,520 73,752
144,026 104,260

CURRENT ASSETS
Stocks 1,444 1,444
Debtors 6 886,210 828,688
Cash at bank and in hand 214,492 271,787
1,102,146 1,101,919
CREDITORS
Amounts falling due within one year 7 456,615 492,082
NET CURRENT ASSETS 645,531 609,837
TOTAL ASSETS LESS CURRENT
LIABILITIES

789,557

714,097

CREDITORS
Amounts falling due after more than one
year

8

(38,070

)

-

PROVISIONS FOR LIABILITIES (28,489 ) (13,266 )
NET ASSETS 722,998 700,831

CAPITAL AND RESERVES
Called up share capital 10 20,000 20,000
Retained earnings 702,998 680,831
SHAREHOLDERS' FUNDS 722,998 700,831

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

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

The directors acknowledge their 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.

Topscan (UK) Limited (Registered number: 04513312)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2025 and were signed on its behalf by:




Mrs J L Kemp - Director C Coombes - Director




A M Walker - Director A Lamplugh - Director


Topscan (UK) Limited (Registered number: 04513312)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Topscan (UK) 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Topscan (UK) Limited (Registered number: 04513312)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2023 - 37 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 130,023
AMORTISATION
At 1 January 2024 99,515
Charge for year 13,002
At 31 December 2024 112,517
NET BOOK VALUE
At 31 December 2024 17,506
At 31 December 2023 30,508

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 454,180
Additions 115,182
Disposals (53,312 )
At 31 December 2024 516,050
DEPRECIATION
At 1 January 2024 380,428
Charge for year 42,173
Eliminated on disposal (33,071 )
At 31 December 2024 389,530
NET BOOK VALUE
At 31 December 2024 126,520
At 31 December 2023 73,752

Topscan (UK) Limited (Registered number: 04513312)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 467,659 637,526
Other debtors 418,551 191,162
886,210 828,688

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts (see note 9) 28,552 -
Trade creditors 155,097 216,373
Taxation and social security 251,705 254,500
Other creditors 21,261 21,209
456,615 492,082

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts (see note 9) 38,070 -

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.12.24 31.12.23
£    £   
Net obligations repayable:
Within one year 28,552 -
Between one and five years 38,070 -
66,622 -

Non-cancellable operating leases
31.12.24 31.12.23
£    £   
Within one year 21,960 12,983
Between one and five years 20,794 7,777
42,754 20,760

Topscan (UK) Limited (Registered number: 04513312)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
10,000 Ordinary A 1 10,000 10,000
8,000 Ordinary B 1 8,000 8,000
2,000 Ordinary C 1 2,000 2,000
20,000 20,000