S D Instrumentation Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06174219

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		225,816		69,228
Investments	5		37,060		41,542

			262,876		110,770
CURRENT ASSETS
Stocks	6	25,936		33,704
Debtors	7	379,485		543,190
Cash at bank and in hand		1,337,389		1,359,974

		1,742,810		1,936,868
Creditors: Amounts Falling Due Within One Year	8	(246,775 )		(253,447 )

NET CURRENT ASSETS (LIABILITIES)			1,496,035		1,683,421

TOTAL ASSETS LESS CURRENT LIABILITIES			1,758,911		1,794,191

NET ASSETS			1,758,911		1,794,191

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			1,758,811		1,794,091

SHAREHOLDERS' FUNDS			1,758,911		1,794,191

Page 1

Page 2

S D Instrumentation Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S G Deakin

Director

8 September 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

S D Instrumentation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06174219 . The registered office is Suite C, Unit 2, Bryer Ash Business Park, Trowbridge, Wiltshire, BA14 8HE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% straight line
Motor Vehicles	20% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 3

Page 4

S D Instrumentation Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2024	20,430	66,950	87,380
Additions	-	200,709	200,709
Disposals	(16,270 )	-	(16,270 )

As at 30 June 2025	4,160	267,659	271,819

Depreciation
As at 1 July 2024	18,152	-	18,152
Provided during the period	624	43,496	44,120
Disposals	(16,269 )	-	(16,269 )

As at 30 June 2025	2,507	43,496	46,003

Net Book Value
As at 30 June 2025	1,653	224,163	225,816

As at 1 July 2024	2,278	66,950	69,228

5. Investments

	Other
	£
Cost or Valuation
As at 1 July 2024	41,542
Revaluations	(4,482 )

As at 30 June 2025	37,060

...CONTINUED

Page 4

Page 5

S D Instrumentation Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	37,060

As at 1 July 2024	41,542

6. Stocks

	2025	2024
	£	£
Stock	25,936	33,704

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,460	106,221
Other debtors	378,025	436,969

	379,485	543,190

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	92,430	-
Trade creditors	-	41,129
Other creditors	85,813	10,604
Taxation and social security	68,532	201,714

	246,775	253,447

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	92,430	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5

Page 6

S D Instrumentation Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

11. Related Party Transactions

Included in Other debtors is an amount of £278,967 (2024 £318,083) due from the director.

Page 6