REGISTERED NUMBER: 04745037 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Analytical Measurement Calibration and

Safety Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Beauchamp

D L Beauchamp

SECRETARY:

N Beauchamp

REGISTERED OFFICE:

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

REGISTERED NUMBER:

04745037 (England and Wales)

AUDITORS:

Morley & Co (UK) Ltd

Statutory Auditor, Chartered Certified Accountants

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

416,720

428,642

Investment property

6

450,000

450,000

866,720

878,642

CURRENT ASSETS

Stocks

7

54,051

155,815

Debtors

8

498,008

775,477

Cash at bank

1,674,975

1,124,230

2,227,034

2,055,522

CREDITORS

Amounts falling due within one year

9

691,418

605,090

NET CURRENT ASSETS

1,535,616

1,450,432

TOTAL ASSETS LESS CURRENT LIABILITIES

2,402,336

2,329,074

PROVISIONS FOR LIABILITIES

65,690

51,366

NET ASSETS

2,336,646

2,277,708

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

600

600

Retained earnings

2,335,946

2,277,008

SHAREHOLDERS' FUNDS

2,336,646

2,277,708

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 2 September 2025 and were signed on its behalf by:

N Beauchamp - Director

1.	STATUTORY INFORMATION

Analytical Measurement Calibration and Safety 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 as modified by the revaluation of certain assets.

Turnover

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

Intangible fixed assets

Amortisation is provided over the expected useful economic life of 5 years.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

Demonstration equipment

-

10% on cost

Computer equipment

-

25% on cost

Depreciation of Long Leasehold Land & Buildings: The buildings element of the Long Leasehold Land & Buildings, is being depreciated over the remaining useful economic life of the property, which has been taken as 50 years from original construction.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

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

Basic financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

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.

Foreign currencies

In accordance with FRS 102 section 30, assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

Service contracts

Revenue from the company's maintenance and service contracts is accounted for in accordance with FRS 102 - section 23 for Revenue. Turnover and the attributable profit element of the company's service contracts are recognised as the contract proceeds.

Contract valuations

Contract valuations have been treated in the financial statements in accordance with FRS 102 - section 23 for Revenue. Treating contract valuations as long term contracts means that they are included in turnover in the period the work is undertaken and that the attributable profit element is recognised as the contract proceeds. The valuation is based on sales value of the work undertaken to the balance sheet date. Foreseeable losses on contracts are accounted for as soon as they are recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Intellectual

Property

£

COST

At 1 January 2024

and 31 December 2024

23,500

AMORTISATION

At 1 January 2024

and 31 December 2024

23,500

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Long

Leasehold

Improvements

Land &

to

Plant and

Building

property

machinery

£

£

£

COST

At 1 January 2024

403,620

207,111

8,708

Additions

-

-

-

At 31 December 2024

403,620

207,111

8,708

DEPRECIATION

At 1 January 2024

100,498

82,127

8,708

Charge for year

6,052

7,333

-

At 31 December 2024

106,550

89,460

8,708

NET BOOK VALUE

At 31 December 2024

297,070

117,651

-

At 31 December 2023

303,122

124,984

-

Fixtures

and

Demonstration

Computer

fittings

equipment

equipment

Totals

£

£

£

£

COST

At 1 January 2024

7,856

34,897

53,431

715,623

Additions

-

-

2,200

2,200

At 31 December 2024

7,856

34,897

55,631

717,823

DEPRECIATION

At 1 January 2024

7,856

34,656

53,136

286,981

Charge for year

-

160

577

14,122

At 31 December 2024

7,856

34,816

53,713

301,103

NET BOOK VALUE

At 31 December 2024

-

81

1,918

416,720

At 31 December 2023

-

241

295

428,642

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

450,000

NET BOOK VALUE

At 31 December 2024

450,000

At 31 December 2023

450,000

Fair value at 31 December 2024 is represented by:

£

Valuation in 2016

5,325

Valuation in 2020

13,000

Valuation in 2022

170,000

Cost

261,675

450,000

If Investment Property had not been revalued it would have been included at the following historical cost:

2024

2023

£

£

Cost

261,675

261,675

Investment property was valued on an open market basis on 31 December 2022 by the Director, Noel Beauchamp .

7.

STOCKS

2024

2023

£

£

Stocks

54,051

155,815

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

385,061

689,301

Directors' current accounts

46,881

64,957

VAT

3,502

-

Accrued income

39,708

-

Prepayments

22,856

21,219

498,008

775,477

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

606,364

522,952

Taxation and social security

60,454

57,088

Other creditors

24,600

25,050

691,418

605,090

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul King FCCA (Senior Statutory Auditor)

for and on behalf of Morley & Co (UK) Ltd

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

N Beauchamp and D L Beauchamp

Balance outstanding at start of year

64,957

20,182

Amounts advanced

49,924

83,775

Amounts repaid

(68,000

)

(39,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

46,881

64,957

Interest is paid on the overdrawn directors loan account at the HMRC statutory rates of interest. The directors loan account was repaid, in full, by 6th April 2025.