Company registration number 04139271 (England and Wales)
INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 11
INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
31 March 2025
31 December 2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1,769,198
1,790,597
Tangible assets
4
58,467
78,563
Investments
5
114
114
1,827,779
1,869,274
Current assets
Stocks
105,617
89,821
Debtors
7
385,745
244,305
Cash at bank and in hand
37,569
20,978
528,931
355,104
Creditors: amounts falling due within one year
8
(444,756)
(558,793)
Net current assets/(liabilities)
84,175
(203,689)
Total assets less current liabilities
1,911,954
1,665,585
Creditors: amounts falling due after more than one year
9
(297,752)
(496,798)
Provisions for liabilities
10
(371,172)
(69,512)
Net assets
1,243,030
1,099,275
Capital and reserves
Called up share capital
299,841
299,841
Share premium account
1,281,718
1,281,718
Other reserves
36,871
36,871
Profit and loss reserves
(375,400)
(519,155)
Total equity
1,243,030
1,099,275
INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 4 March 2026 and are signed on its behalf by:
Dr M E H Amrani
Dr J T Moon
Director
Director
Company registration number 04139271 (England and Wales)
INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Industrial Tomography Systems Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Dickinson House, 20 Dickinson Street, Manchester, M1 4LF.

1.1
Reporting period

These financial statements cover the period from 1 January 2024 to 31 March 2025. The previous financial statements cover the year from 1 January 2023 to 31 December 2023. Therefore the comparative amounts presented in the financial statements, including the related notes, are not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development costs
10% pa on a straight line basis
Trademarks patents and licenses
10% pa on a straight line basis
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
33% pa on a straight line basis
Sensors
33% pa on a straight line basis
Fixtures and fittings
20% pa on a straight line basis
Computers
33% pa on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.8
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.10
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.11
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.12
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.13
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.14
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.15
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.16
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.17
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 8 -
1.18
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2023
Number
Number
Total
13
13
3
Intangible fixed assets
Development costs
Trademarks patents and licenses
Total
£
£
£
Cost
At 1 January 2024
1,936,390
26,550
1,962,940
Additions
117,442
-
0
117,442
Disposals
(150,302)
-
0
(150,302)
Transfers
(40,847)
-
0
(40,847)
At 31 March 2025
1,862,683
26,550
1,889,233
Amortisation and impairment
At 1 January 2024
145,793
26,550
172,343
Amortisation charged for the period
26,977
-
0
26,977
Disposals
(38,438)
-
0
(38,438)
Transfers
(40,847)
-
0
(40,847)
At 31 March 2025
93,485
26,550
120,035
Carrying amount
At 31 March 2025
1,769,198
-
0
1,769,198
At 31 December 2023
1,790,597
-
0
1,790,597
INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 9 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2024
39,201
352,099
391,300
Additions
26,065
39,381
65,446
Disposals
-
0
(149,139)
(149,139)
Other changes
-
0
(64,862)
(64,862)
At 31 March 2025
65,266
177,479
242,745
Depreciation and impairment
At 1 January 2024
39,201
273,536
312,737
Depreciation charged in the period
4,779
29,140
33,919
Eliminated in respect of disposals
-
0
(125,629)
(125,629)
Other changes
-
0
(36,749)
(36,749)
At 31 March 2025
43,980
140,298
184,278
Carrying amount
At 31 March 2025
21,286
37,181
58,467
At 31 December 2023
-
0
78,563
78,563
5
Fixed asset investments
2025
2023
£
£
Shares in group undertakings and participating interests
114
114
6
Subsidiaries

Details of the company's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Optomo Ltd
Dickinson House, 20 Dickinson Street, Manchester M1 4LF
85 Ordinary
100.00
Process Tomography Foresight Technology Ltd
Dickinson House, 20 Dickinson Street, Manchester M1 4LF
85 Ordinary
100.00
INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 10 -
7
Debtors
2025
2023
Amounts falling due within one year:
£
£
Trade debtors
76,243
155,135
Other debtors
309,502
89,170
385,745
244,305
8
Creditors: amounts falling due within one year
2025
2023
£
£
Bank loans and overdrafts
118,927
105,567
Trade creditors
175,170
191,667
Taxation and social security
40,036
11,581
Other creditors
110,623
249,978
444,756
558,793

Bank loans and overdrafts due less than one year totalling £118,927 (2023: £105,567) are secured by a fixed and floating charge over the property and undertaking of the company.

9
Creditors: amounts falling due after more than one year
2025
2023
£
£
Bank loans and overdrafts
293,402
493,465
Other creditors
4,350
3,333
297,752
496,798

Bank loans and overdrafts due greater than one year totalling £293,402 (202 3: £493,465) are secured by a fixed and floating charge over the property and undertaking of the company.

10
Provisions for liabilities
2025
2023
£
£
Long term accruals
-
69,512
Deferred tax liabilities
371,172
-
0
371,172
69,512
INDUSTRIAL TOMOGRAPHY SYSTEMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 11 -
11
Share-based payment transactions
Number of share options
Weighted average exercise price
2025
2023
2025
2023
Number
Number
£
£
Outstanding at 1 January 2024 and 31 March 2025
8,225,000
8,225,000
0.08
0.08
Exercisable at 31 March 2025
-
0
-
0
-
0
-
0

The company has a share-based payment scheme with options over 8,225,000 (2023 : £8,225,000) £0.075 Ordinary shares. 8,125,000 options were granted in 2021 and a further 100,000 options were granted on 31 August 2023.

The share options are exercisable on a qualifying event.

No share options were exercised during the current period.

12
Financial commitments, guarantees and contingent assets

It is acknowledged that Industrial Tomography Systems Ltd entered into a transfer agreement on 29th February 2024 to transfer the intellectual property rights which relate solely to the tomography and rheology fields to Process Flow Intelligence Ltd. In return, Process Flow Intelligence Ltd must pay Industrial Tomography Systems Ltd a total of £2,000,000 in royalties for the use of these intellectual property rights with the minimum royalty payments of £50,000 per annum. This debtor is not reflected in these accounts but is instead noted as a contingent asset. As at 31 March 2025 the remaining contingent asset owed by Process Flow Intelligence Ltd in relation to this transfer agreement was £1,700,000 (2023: £1,750,000).

13
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2023
£
£
269,503
-
0
14
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2023
Amounts due from related parties
£
£
Other related parties
12,829
-
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