REGISTERED NUMBER: 10153557 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

GEOMETRICIAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Tatum

A Tatum

REGISTERED OFFICE:

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

REGISTERED NUMBER:

10153557 (England and Wales)

ACCOUNTANTS:

Segrave & Partners LLP

Chartered Accountants

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

FIXED ASSETS

Intangible assets

4

10,192

12,536

Tangible assets

5

30,899

42,556

41,091

55,092

CURRENT ASSETS

Debtors

6

3,503

12,785

Cash at bank

-

9,966

3,503

22,751

CREDITORS

Amounts falling due within one year

7

33,509

55,957

NET CURRENT LIABILITIES

(30,006

)

(33,206

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,085

21,886

CREDITORS

Amounts falling due after more than one year

8

9,893

8,333

NET ASSETS

1,192

13,553

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

1,092

13,453

SHAREHOLDERS' FUNDS

1,192

13,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 27 November 2025 and were signed on its behalf by:

C Tatum - Director

A Tatum - Director

1.	STATUTORY INFORMATION

Geometrician 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tools and equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

and 30 April 2025

23,448

AMORTISATION

At 1 May 2024

10,912

Charge for year

2,344

At 30 April 2025

13,256

NET BOOK VALUE

At 30 April 2025

10,192

At 30 April 2024

12,536

5.	TANGIBLE FIXED ASSETS

Tools and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

48,649

28,990

2,465

80,104

Additions

7,807

-

-

7,807

Disposals

-

(27,490

)

-

(27,490

)

At 30 April 2025

56,456

1,500

2,465

60,421

DEPRECIATION

At 1 May 2024

19,946

16,268

1,334

37,548

Charge for year

7,303

281

283

7,867

Eliminated on disposal

-

(15,893

)

-

(15,893

)

At 30 April 2025

27,249

656

1,617

29,522

NET BOOK VALUE

At 30 April 2025

29,207

844

848

30,899

At 30 April 2024

28,703

12,722

1,131

42,556

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

10,914

Directors' current accounts

3,389

-

VAT

114

1,871

3,503

12,785

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,750

4,000

Hire purchase contracts

-

14,849

Tax

15,601

10,584

Social security and other taxes

41

257

Directors' current accounts

-

25,292

Accrued expenses

1,117

975

33,509

55,957

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

9,893

8,333

9.

RESERVES

Retained

earnings

£

At 1 May 2024

13,453

Profit for the year

7,639

Dividends

(20,000

)

At 30 April 2025

1,092