Registration number: 04973283

Signatrol Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 11

Signatrol Limited

Company Information

Directors

Mr B R Turner Mr M J Westover

Company secretary

Mr W A J Westover

Registered office

Unit E2 Green Lane Business Park Tewkesbury Gloucester GL20 8SJ

Accountants

Regulatory Accounting Ltd Accountants & Business Advisers T/A Optimum Professional Services Vicarage Court Swindon Wiltshire SN3 4NE

Signatrol Limited

(Registration number: 04973283)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	547,198	486,497
Tangible assets	5	21,613	28,712
		568,811	515,209
Current assets
Stocks		212,942	207,605
Debtors	6	145,310	184,677
Cash at bank and in hand		47,519	43,444
		405,771	435,726
Creditors: Amounts falling due within one year	7	(149,073)	(170,747)
Net current assets		256,698	264,979
Total assets less current liabilities		825,509	780,188
Creditors: Amounts falling due after more than one year	7	(69,020)	(106,866)
Net assets		756,489	673,322
Capital and reserves
Called up share capital		1,608	1,608
Share premium reserve		199,392	199,392
Retained earnings		555,489	472,322
Shareholders' funds		756,489	673,322

Signatrol Limited

(Registration number: 04973283)
Balance Sheet as at 31 March 2025

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 December 2025 and signed on its behalf by:
 

......................................... Mr B R Turner Director

Signatrol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit E2
Green Lane Business Park
Tewkesbury
Gloucester
GL20 8SJ
England

These financial statements were authorised for issue by the Board on 24 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Pounds Sterling (£), which is the Company’s functional
currency. All amounts have been rounded to the nearest pound, unless otherwise indicated.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Revenue is recognised at the point a sales invoice is raised for services carried out for customers

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Signatrol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on reducing balance
Fixtures and fittings	33% on reducing balance
Motor vehicles	25% on cost

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.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangible Assets	10% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Signatrol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event
prior to the balance sheet date and that a payment will be required in settlement that can be estimated
reliably. Where material, provisions are calculated on a discounted basis.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Signatrol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 10).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2024	645,654	645,654
Additions acquired separately	139,185	139,185
At 31 March 2025	784,839	784,839
Amortisation
At 1 April 2024	159,157	159,157
Amortisation charge	78,484	78,484
At 31 March 2025	237,641	237,641
Carrying amount
At 31 March 2025	547,198	547,198
At 31 March 2024	486,497	486,497

 

Signatrol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	4,924	13,999	109,643	128,566
Additions	260	-	2,342	2,602
Disposals	(84)	-	(565)	(649)
At 31 March 2025	5,100	13,999	111,420	130,519
Depreciation
At 1 April 2024	4,524	875	94,455	99,854
Charge for the year	203	3,500	5,812	9,515
Eliminated on disposal	(84)	-	(379)	(463)
At 31 March 2025	4,643	4,375	99,888	108,906
Carrying amount
At 31 March 2025	457	9,624	11,532	21,613
At 31 March 2024	400	13,124	15,188	28,712

6

Debtors

Current	2025 £	2024 £
Trade debtors	109,426	168,592
Prepayments	12,356	12,920
Other debtors	23,528	3,165
	145,310	184,677

Signatrol Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	63,541	48,669
Trade creditors		67,572	90,584
Taxation and social security		6,346	18,317
Accruals and deferred income		5,635	5,985
Other creditors		5,979	7,192
		149,073	170,747

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	64,805	92,175
Other financial liabilities		4,215	14,691
		69,020	106,866

	2025 £	2024 £
Due after more than five years
After more than five years by instalments	-	8,641

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