Analytical Technology & Control Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02828636 (England and Wales)

ANALYTICAL TECHNOLOGY AND CONTROL

LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M C Turpin

R L Browne

R C Davies

REGISTERED OFFICE:

Broadway

Market Lavington

Devizes

SN10 5RQ

REGISTERED NUMBER:

02828636 (England and Wales)

ACCOUNTANT:

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

FIXED ASSETS

Intangible assets

4

-

26,193

Tangible assets

5

7,653

4,648

7,653

30,841

CURRENT ASSETS

Stocks

558,357

487,404

Debtors

6

146,556

241,330

Cash at bank

165,806

147,606

870,719

876,340

CREDITORS

Amounts falling due within one year

7

99,050

48,392

NET CURRENT ASSETS

771,669

827,948

TOTAL ASSETS LESS CURRENT
LIABILITIES

779,322

858,789

CREDITORS

Amounts falling due after more than one
year

8

5,520

15,085

NET ASSETS

773,802

843,704

CAPITAL AND RESERVES

Called up share capital

220

210

Share premium

7,188

Retained earnings

766,394

836,306

SHAREHOLDERS' FUNDS

773,802

843,704

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.

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:

R L Browne - Director

1.	STATUTORY INFORMATION

Analytical Technology And Control 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 2013, is being amortised evenly over its estimated useful life of five 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.

Development costs are being amortised evenly over their estimated useful life of five 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 etc

-

33% on cost

Stocks

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

Foreign currencies

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

COST

At 1 January 2024

and 31 December 2024

133,042

1,154,324

1,287,366

AMORTISATION

At 1 January 2024

133,042

1,128,131

1,261,173

Charge for year

-

26,193

At 31 December 2024

133,042

1,154,324

1,287,366

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

26,193

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2024

40,067

312,252

352,319

Additions

-

4,895

At 31 December 2024

40,067

317,147

357,214

DEPRECIATION

At 1 January 2024

40,067

307,604

347,671

Charge for year

-

1,890

At 31 December 2024

40,067

309,494

349,561

NET BOOK VALUE

At 31 December 2024

-

7,653

At 31 December 2023

-

4,648

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Trade debtors

90,205

220,145

Other debtors

56,351

21,185

146,556

241,330

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Bank loans and overdrafts

10,107

10,648

Trade creditors

93,740

30,265

Taxation and social security

(19,978

)

(12,331

)

Other creditors

15,181

19,810

99,050

48,392

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

Bank loans

5,520

15,085

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31/12/24

31/12/23

£

R L Browne

Balance outstanding at start of year

(2,539

)

-

Amounts advanced

23,537

461

Amounts repaid

(5,446

)

(3,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

15,552

(2,539

)

Dr M C Turpin

Balance outstanding at start of year

661

-

Amounts advanced

384

4,061

Amounts repaid

(3,213

)

(3,400

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(2,168

)

661

R C Davies

Balance outstanding at start of year

-

Amounts advanced

514

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

514

-

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are R L Browne and Dr M C Turpin by virtue of their equal shareholding.

11.	PROVISIONS FOR LIABILITIES

At the year end the company had tax losses carried forward of £2.84m. The company has not provided for the deferred tax assets that results from these losses.