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Registered number: 11688515
Space Audit Systems Ltd
Unaudited Financial Statements
For The Year Ended 29 April 2025
TAG Accountants Group Limited
Space Audit Systems Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Space Audit Systems Ltd
Balance Sheet
As At 29 April 2025
Balance Sheet
Registered number: 11688515

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,772 |  | 5,254
Tangible Assets | 5 |  | 787 |  | 1,270
|  |  | 7,559 |  | 6,524
CURRENT ASSETS
Debtors | 6 | 1,026 |  | 1,002 |
Cash at bank and in hand |  | 18,033 |  | 31,911 |
|  | 19,059 |  | 32,913 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,438 ) |  | (1,204 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 15,621 |  | 31,709
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,180 |  | 38,233
NET ASSETS |  |  | 23,180 |  | 38,233
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Share premium account |  |  | 120,668 |  | 120,668
Profit and Loss Account |  |  | (97,688 ) |  | (82,635 )
SHAREHOLDERS' FUNDS |  |  | 23,180 |  | 38,233

Page 1
Page 2
Space Audit Systems Ltd
Balance Sheet (continued)
As At 29 April 2025
For the year ending 29 April 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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

Prof Andrew Pollard Director
3rd December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Space Audit Systems Ltd
Notes to the Financial Statements
For The Year Ended 29 April 2025
Notes to the Financial Statements
1. General Information
Space Audit Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11688515 . The registered office is Unit 8 Pendeford Place, Sidestrand, Pendeford Business Park, Wolverhampton, WV9 5HD.
The presentation currency of the financial statements is the Pound Sterling (£).
All monetary amounts are rounded to the nearest pound.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
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 three years.
2.6. 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 | 33% Cost

Page 3
Page 4
Space Audit Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2024: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 30 April 2024 | 60,106
Additions | 4,056
As at 29 April 2025 | 64,162
Amortisation
As at 30 April 2024 | 54,852
Provided during the period | 2,538
As at 29 April 2025 | 57,390
Net Book Value
As at 29 April 2025 | 6,772
As at 30 April 2024 | 5,254

Page 4
Page 5
Space Audit Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 30 April 2024 | 6,586
As at 29 April 2025 | 6,586
Depreciation
As at 30 April 2024 | 5,316
Provided during the period | 483
As at 29 April 2025 | 5,799
Net Book Value
As at 29 April 2025 | 787
As at 30 April 2024 | 1,270

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,026 |  | 1,002

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 70
Other taxes and social security | 112 |  | 100
Accruals and deferred income | 3,326 |  | 1,034
| 3,438 |  | 1,204

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5