Science Based Analysis Consulting Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14176442 (England and Wales)

Financial Statements

for the Year Ended 29th March 2025

for

SCIENCE BASED ANALYSIS CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C S Grinyer

N Grinyer

SECRETARY:

Mrs C S Grinyer

REGISTERED OFFICE:

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

REGISTERED NUMBER:

14176442 (England and Wales)

ACCOUNTANTS:

Cheeld Wheeler & Co

Chartered Certified Accountants

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

FIXED ASSETS

Tangible assets

4

6,779

6,087

CURRENT ASSETS

Debtors

5

17,134

93,715

Cash at bank

30,023

72,278

47,157

165,993

CREDITORS

Amounts falling due within one year

6

51,043

172,042

NET CURRENT LIABILITIES

(3,886

)

(6,049

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,893

38

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

2,892

37

SHAREHOLDERS' FUNDS

2,893

38

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

N Grinyer - Director

Mrs C S Grinyer - Director

1.	STATUTORY INFORMATION

Science Based Analysis Consulting Ltd 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.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 30th March 2024

-

9,130

Additions

674

4,106

4,780

At 29th March 2025

674

13,236

13,910

DEPRECIATION

At 30th March 2024

-

3,043

Charge for year

124

3,964

4,088

At 29th March 2025

124

7,007

7,131

NET BOOK VALUE

At 29th March 2025

550

6,229

6,779

At 29th March 2024

-

6,087

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

12,000

Amounts owed by group undertakings

16,915

27,915

Amounts recoverable on contract

-

53,800

VAT

219

-

17,134

93,715

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

1,315

2,910

Tax

43,651

147,526

Social security and other taxes

1,332

1,084

VAT

-

18,247

Directors' current accounts

2,620

-

Accrued expenses

2,125

2,275

51,043

172,042

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

£1

1

8.	RELATED PARTY DISCLOSURES

The shares in the company are held by Hartswood Properties Limited, a company in which Mr and Mrs Grinyer are shareholders.

Dividends of £44,000 have been paid to the holding company in the year( 2024-£273,400).

The holding company owed £16,915 to this company as at the balance sheet date (2024 £27,915).