REGISTERED NUMBER: SC278277 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

OMATRON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E A Pacitti

G Reilly

P A Robinson

REGISTERED OFFICE:

5 Carden Place

Aberdeen

AB10 1UT

REGISTERED NUMBER:

SC278277 (Scotland)

FIXED ASSETS

Tangible assets

4

850,874

991,023

CURRENT ASSETS

Debtors

5

350,498

351,248

Cash at bank

739,592

580,866

1,090,090

932,114

CREDITORS

Amounts falling due within one year

6

91,177

87,307

NET CURRENT ASSETS

998,913

844,807

TOTAL ASSETS LESS CURRENT LIABILITIES

1,849,787

1,835,830

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,849,687

1,835,730

1,849,787

1,835,830

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 22 December 2025 and were signed on its behalf by:

P A Robinson - Director

1.	STATUTORY INFORMATION

Omatron Limited is a private company, limited by shares , registered in Scotland. 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 the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

5% on cost

Fixtures and fittings

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

2,803,247

-

435

2,803,682

Additions

-

224

-

224

At 30 April 2025

2,803,247

224

435

2,803,906

DEPRECIATION

At 1 May 2024

1,812,574

-

85

1,812,659

Charge for year

140,197

31

145

140,373

At 30 April 2025

1,952,771

31

230

1,953,032

NET BOOK VALUE

At 30 April 2025

850,476

193

205

850,874

At 30 April 2024

990,673

-

350

991,023

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

350,398

351,148

Other debtors

100

100

350,498

351,248

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,211

481

Taxation and social security

56,231

57,342

Other creditors

33,735

29,484

91,177

87,307

7.	ULTIMATE CONTROLLING PARTY

The controlling party is P A Robinson.