12355541 false that of the development and provision of customer research and public feedback solutions utilising hardware, software and services and a variety of data communi 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-05-31 http://www.companieshouse.gov.uk/cd:Director1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-05-31 http://www.companieshouse.gov.uk/cd:Director2 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:Director3 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-05-31 http://www.companieshouse.gov.uk/pt:PatentsTrademarksLicencesConcessionsSimilar 2024-05-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass2 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-05-31 http://www.companieshouse.gov.uk/pt:PatentsTrademarksLicencesConcessionsSimilar 2025-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass3 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:PaymentsOnAccount 2024-05-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-05-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass4 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:PaymentsOnAccount 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-05-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-05-31 http://www.companieshouse.gov.uk/2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2025-05-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12355541
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UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
Prepared By:
Wootton Taylor
Certified Public Accountants
Cactus House
30 Foregate Street
Worcester
WR1 1DS

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ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
DIRECTORS
A T Childerhouse
M F Hughes
Simon Lovell
REGISTERED OFFICE
Unit 12, Willow Inductrial Estate, Upton
Stoke Golding
Nuneaton
CV13 6EU
CV13 6EU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12355541
ACCOUNTANTS
Wootton Taylor
Certified Public Accountants
Cactus House
30 Foregate Street
Worcester
WR1 1DS

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ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

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BALANCE SHEET AT 31/05/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 965,914 |  |  |  | 907,720
Tangible assets |  | 4 |  |  |  | 3,664 |  |  |  | 4,428
|  |  |  |  |  | 969,578 |  |  |  | 912,148
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | - |  |  |  | 7,939 |  |
Debtors |  | 6 |  | 64,528 |  |  |  | 49,960 |  |
Cash at bank and in hand |  |  |  | 53,456 |  |  |  | 74,989 |  |
|  |  |  | 117,984 |  |  |  | 132,888 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 279,624 |  |  |  | 286,873 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (161,640) |  |  |  | (153,985)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 807,938 |  |  |  | 758,163
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | 90,640 |  |  |  | 100,000
NET ASSETS |  |  |  |  |  | 717,298 |  |  |  | 658,163
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 221 |  |  |  | 221
Revaluation reserve |  | 1h,10 |  |  |  | 577,113 |  |  |  | 577,113
Profit and loss account |  |  |  |  |  | 139,964 |  |  |  | 80,829
SHAREHOLDERS' FUNDS |  |  |  |  |  | 717,298 |  |  |  | 658,163
For the year ending 31/05/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20/02/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
A T Childerhouse |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

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NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Going Concern
At the time of approving the financial statements, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1c. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment |  | straight line 25%

1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1f. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

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1g. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

1h. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 10).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.

1i. Intagible Assets
Intagible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life.
Development costs are being amortised evenly over their estimated useful life.

1j. Financial Instruments
The company only enters into basic instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a basis or to realise the asset and settle the liability simultaneously.

1k. Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

1l. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties are initially recognised at transaction price, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future payments discounted at market rate of interest. Such instruments are subsequently carried at amortised cost using the effective instrument method, less any impairment.

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2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 5 |  | 5

3. INTANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  |  |  | Purchased |  | Intellectual |  |
|  | Patents |  | Goodwill |  | Property |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/06/2024 |  | 4,460 |  | 4,000 |  | 1,008,061 |  | 1,016,521
Additions |  | - |  | - |  | 113,008 |  | 113,008
At 31/05/2025 |  | 4,460 |  | 4,000 |  | 1,121,069 |  | 1,129,529
Depreciation |  |  |  |  |  |  |  |
At 01/06/2024 |  | 2,750 |  | 2,733 |  | 103,318 |  | 108,801
For the year |  | 892 |  | 800 |  | 53,122 |  | 54,814
At 31/05/2025 |  | 3,642 |  | 3,533 |  | 156,440 |  | 163,615
Net Book Amounts |  |  |  |  |  |  |  |
At 31/05/2025 |  | 818 |  | 467 |  | 964,629 |  | 965,914
At 31/05/2024 |  | 1,710 |  | 1,267 |  | 904,743 |  | 907,720

4. TANGIBLE FIXED ASSETS |  |  |  |
|  | Equipment |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/06/2024 |  | 6,851 |  | 6,851
Additions |  | 889 |  | 889
At 31/05/2025 |  | 7,740 |  | 7,740
Depreciation |  |  |  |
At 01/06/2024 |  | 2,423 |  | 2,423
For the year |  | 1,653 |  | 1,653
At 31/05/2025 |  | 4,076 |  | 4,076
Net Book Amounts |  |  |  |
At 31/05/2025 |  | 3,664 |  | 3,664
At 31/05/2024 |  | 4,428 |  | 4,428

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5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock of rental equipment |  |  |  | - |  | 7,939
|  |  |  | - |  | 7,939

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 45,663 |  | 38,087
Other debtors |  |  |  | 4,221 |  | 4,221
Prepayments |  |  |  | 14,644 |  | 7,652
|  |  |  | 64,528 |  | 49,960

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 1,112 |  | 1,589
VAT |  |  |  | 17,359 |  | 2,846
Salaries and wages control |  |  |  | - |  | 1,422
NIC control |  |  |  | 3,388 |  | 2,049
Loans |  |  |  | 6,240 |  | -
Credit card |  |  |  | 15,174 |  | -
Trade creditors |  |  |  | 21,729 |  | 29,208
Pension schemes |  |  |  | 936 |  | 877
Accruals |  |  |  | 38,731 |  | 49,250
Deferred income |  |  |  | 174,955 |  | 199,632
|  |  |  | 279,624 |  | 286,873

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Loans >1yr |  |  |  | 90,640 |  | 100,000
|  |  |  | 90,640 |  | 100,000

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9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
64 Class A Ordinary shares of £1 each |  |  |  | 64 |  | 64
42 Class B Ordinary shares of £1 each |  |  |  | 42 |  | 42
90 Class C Ordinary shares of £1 each |  |  |  | 90 |  | 90
25 Class D Ordinary shares of £1 each |  |  |  | 25 |  | 25
|  |  |  | 221 |  | 221

10. REVALUATION RESERVE |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Revaluation reserve |  |  |  | 577,113 |  | 577,113
|  |  |  | 577,113 |  | 577,113