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Registered number: 11518945
UK Metrology & Calibration LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11518945
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,133 3,027
Tangible Assets 5 13,544 10,298
15,677 13,325
CURRENT ASSETS
Stocks 6 30,000 30,000
Debtors 7 75,992 68,177
Cash at bank and in hand 35,789 54,655
141,781 152,832
Creditors: Amounts Falling Due Within One Year 8 (120,176 ) (150,039 )
NET CURRENT ASSETS (LIABILITIES) 21,605 2,793
TOTAL ASSETS LESS CURRENT LIABILITIES 37,282 16,118
Creditors: Amounts Falling Due After More Than One Year 9 (30,937 ) (4,019 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (456 )
NET ASSETS 6,345 11,643
CAPITAL AND RESERVES
Called up share capital 3 3
Profit and Loss Account 6,342 11,640
SHAREHOLDERS' FUNDS 6,345 11,643
Page 1
Page 2
For the year ending 31 March 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
Mr Paul Bexon
Director
18/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
UK Metrology & Calibration LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11518945 . The registered office is 2 Ptarmigan Place , Attlebororugh Fields and Estate, Nuneaton, CV11 6RX.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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 10% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2024 6,000 5,667 11,667
As at 31 March 2025 6,000 5,667 11,667
Amortisation
As at 1 April 2024 5,473 3,167 8,640
Provided during the period 527 367 894
As at 31 March 2025 6,000 3,534 9,534
Net Book Value
As at 31 March 2025 - 2,133 2,133
As at 1 April 2024 527 2,500 3,027
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 8,114 5,850 7,965 21,929
Additions 3,330 2,149 1,376 6,855
As at 31 March 2025 11,444 7,999 9,341 28,784
Depreciation
As at 1 April 2024 2,878 3,736 5,017 11,631
Provided during the period 860 1,352 1,397 3,609
As at 31 March 2025 3,738 5,088 6,414 15,240
Net Book Value
As at 31 March 2025 7,706 2,911 2,927 13,544
As at 1 April 2024 5,236 2,114 2,948 10,298
6. Stocks
2025 2024
£ £
Stock 30,000 30,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 54,692 21,676
Other debtors 21,300 46,501
75,992 68,177
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 73,510 43,607
Bank loans and overdrafts 18,490 29,165
Other creditors 19,091 9,898
Taxation and social security 9,085 67,369
120,176 150,039
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 30,937 4,019
Page 5