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3D Scan Solutions Limited
Unaudited filleted financial statements
31 March 2025
Company registration number: 07820785
3D Scan Solutions Limited
Contents
Statement of financial position
Notes to the financial statements
3D Scan Solutions Limited
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 7 87,848 82,744
_______ _______
87,848 82,744
Current assets
Debtors 8 179,382 147,615
Cash at bank and in hand - 2,695
_______ _______
179,382 150,310
Creditors: amounts falling due
within one year 9 ( 160,099) ( 137,523)
_______ _______
Net current assets 19,283 12,787
_______ _______
Total assets less current liabilities 107,131 95,531
Creditors: amounts falling due
after more than one year 10 ( 24,235) ( 33,586)
Provisions for liabilities 11 ( 21,962) ( 20,686)
_______ _______
Net assets 60,934 41,259
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 60,834 41,159
_______ _______
Shareholder funds 60,934 41,259
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 31 July 2025 , and are signed on behalf of the board by:
Mr. A. J. Riley
Director
Company registration number: 07820785
3D Scan Solutions Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Jessop House, Outrams Wharf, Little Eaton, Derby, DE21 5EL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and equipment - 20.00 % reducing balance
Computer equipment - 33.33 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).
5. Profit before taxation
Profit before taxation is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible assets 17,506 23,423
_______ _______
6. Tax on profit
Major components of tax expense
2025 2024
£ £
Current tax:
UK current tax expense 12,758 9,435
Adjustments in respect of previous periods ( 372) -
_______ _______
Total current tax 12,386 9,435
Deferred tax:
Origination and reversal of timing differences 1,276 572
_______ _______
Tax on profit 13,662 10,007
_______ _______
7. Tangible assets
Plant and equipment Computer equipment Total
£ £ £
Cost
At 1 April 2024 202,360 23,166 225,526
Additions 32,708 783 33,491
Disposals ( 52,923) - ( 52,923)
_______ _______ _______
At 31 March 2025 182,145 23,949 206,094
_______ _______ _______
Depreciation
At 1 April 2024 120,708 22,074 142,782
Charge for the year 16,689 817 17,506
Disposals ( 42,042) - ( 42,042)
_______ _______ _______
At 31 March 2025 95,355 22,891 118,246
_______ _______ _______
Carrying amount
At 31 March 2025 86,790 1,058 87,848
_______ _______ _______
At 31 March 2024 81,652 1,092 82,744
_______ _______ _______
Obligations under finance leases
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:
Plant and equipment
£
At 31 March 2025 69,875
_______
At 31 March 2024 47,396
_______
8. Debtors
2025 2024
£ £
Trade debtors 152,415 132,297
Other debtors 26,967 15,318
_______ _______
179,382 147,615
_______ _______
9. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 24,065 10,205
Trade creditors 28,267 11,164
Corporation tax 12,758 9,435
Social security and other taxes 37,394 45,625
Other creditors 57,615 61,094
_______ _______
160,099 137,523
_______ _______
10. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans and overdrafts 7,082 17,545
Other creditors 17,153 16,041
_______ _______
24,235 33,586
_______ _______
The bank loan due after more than one year is an unsecured bounceback loan taken out during the COVID-19 pandemic repayable over 6 years.
11. Provisions
Deferred tax (note 12) Total
£ £
At 1 April 2024 20,686 20,686
Movement in the year 1,276 1,276
_______ _______
At 31 March 2025 21,962 21,962
_______ _______
12. Deferred tax
The deferred tax included in the statement of financial position is as follows:
2025 2024
£ £
Included in provisions (note 11) 21,962 20,686
_______ _______
The deferred tax account consists of the tax effect of timing differences in respect of:
2025 2024
£ £
Accelerated capital allowances 21,962 20,686
_______ _______
13. Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:
£ £
Not later than 1 year 33,097 26,373
Later than 1 year and not later than 5 years 57,901 4,583
_______ _______
90,998 30,956
_______ _______
14. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Mr. A. J. Riley ( 27,462) 40,529 ( 35,665) ( 22,598)
_______ _______ _______ _______
2024
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Mr. A. J. Riley ( 28,281) 37,787 ( 36,968) ( 27,462)
_______ _______ _______ _______
a) Included within motor expenses is £1,460 (2024: £2,483) of mileage expenses for A. J. Riley in respect of business mileage carried out in his own motor vehicle. At 31 March 2025 £1,460 (2024: £2, 483) was owing to A. J. Riley and is included within creditors due within one year. b) Included within interest payable is interest due to the director in respect of the credit balance on his directors current account in the sum of £1,628 (2024: £1,426). This amount is included within creditors due within one year at 31 March 2025.
15. Controlling party
The company is controlled by the director.