REGISTERED NUMBER: 02084432 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ENDOSCAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Duncan

Mrs O A Duncan

S Duncan

SECRETARY:

A Duncan

REGISTERED OFFICE:

Marlbridge House

Enterprise Way

Edenbridge

Kent

TN8 6HF

REGISTERED NUMBER:

02084432 (England and Wales)

ACCOUNTANTS:

WBD Accountants Limited

Marlbridge House

Enterprise Way

Edenbridge

Kent

TN8 6HF

FIXED ASSETS

Tangible assets

4

324

830

CURRENT ASSETS

Stocks

88,306

82,360

Debtors

5

811,037

720,242

Cash at bank and in hand

31,405

52,735

930,748

855,337

CREDITORS

Amounts falling due within one year

6

49,725

37,111

NET CURRENT ASSETS

881,023

818,226

TOTAL ASSETS LESS CURRENT LIABILITIES

881,347

819,056

CAPITAL AND RESERVES

Called up share capital

900

900

Capital redemption reserve

7

100

100

Retained earnings

7

880,347

818,056

SHAREHOLDERS' FUNDS

881,347

819,056

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

A J Duncan - Director

1.	STATUTORY INFORMATION

Endoscan 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.

Tangible fixed assets

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

Land and buildings

-

Straight line over 25 years

Plant and machinery etc

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

93,690

69,562

163,252

DEPRECIATION

At 1 April 2024

93,689

68,733

162,422

Charge for year

-

506

506

At 31 March 2025

93,689

69,239

162,928

NET BOOK VALUE

At 31 March 2025

1

323

324

At 31 March 2024

1

829

830

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

635

71

Amounts owed by group undertakings

2,175

2,162

Other debtors

808,227

718,009

811,037

720,242

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,941

12,182

Taxation and social security

36,762

17,099

Other creditors

9,022

7,830

49,725

37,111

7.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2024

818,056

100

818,156

Profit for the year

62,291

62,291

At 31 March 2025

880,347

100

880,447

8.	RELATED PARTY DISCLOSURES

The company made a management charge to Endoscan Marketing Ltd of £17,300 (2024: £16,210) in respect of wages and overheads incurred during the year. At the year end it was owed £808,227 (2024: £718,009) by that company.