Simutest (UK) Limited


Director	P H Marshall


Registered Address	31 Sandport Gait
	Kinross
	KY13 8FB


Registered Number	SC743701 (Scotland)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	3,507		12,428
Cash at bank and on hand		1,621		1,207
		5,128		13,635
Creditors amounts falling due within one year	4	(7,794)		(7,404)
Net current assets (liabilities)			(2,666)		6,231
Total assets less current liabilities			(2,666)		6,231
Net assets			(2,666)		6,231
Capital and reserves
Called up share capital			100		100
Profit and loss account			(2,766)		6,131
Shareholders' funds			(2,666)		6,231

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 November 2025, and are signed on its behalf by:

P H Marshall
Director
Registered Company No. SC743701

Simutest (UK) Limited

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current 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.

Current 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 revered 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 int he 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not revered 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 int he 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	12,054
Other debtors	3,507	374
Total	3,507	12,428

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	-	1,438
Other creditors	7,046	4,734
Accrued liabilities and deferred income	748	1,232
Total	7,794	7,404

5.	Controlling party
	The controlling party is P H Marshall.