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Registered number: 02077844
Savant Limited
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 30 September 2025
Brown & Co (Kendal)
Savant Limited
Contents
Contents

| Page
--- | ---
Strategic Report | 1
Directors' Report | 2
Independent Auditor's Report | 3—6
Profit and Loss Account | 7
Statement of Comprehensive Income | 8
Balance Sheet | 9
Statement of Changes in Equity | 10
Statement of Cash Flows | 11
Notes to the Statement of Cash Flows | 12
Notes to the Financial Statements | 13—17

Page 1
Savant Limited
Strategic Report
For The Year Ended 30 September 2025
Strategic Report
The directors present their strategic report for the year ended 30 September 2025.
Principal Risks and Uncertainties
On behalf of the board

Mr Peter Gregg Director
30/03/2026

Page 1
Page 2
Savant Limited
Company No. 02077844
Directors' Report For The Year Ended 30 September 2025
Directors' Report
The directors present their report and the financial statements for the year ended 30 September 2025.
Principal Activity
The company's principal activity continues to be that of IT solutions to the healthcare sector.
Directors
The directors who held office during the year were as follows:

Ms Alexandra Wood
Mr George Tziros
Mr Peter Gregg
Ms Clare Green

Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved:

- so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
- they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors
The auditors, BRG Audit Ltd, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board

Mr Peter Gregg Director
30/03/2026

Page 2
Page 3
Independent Auditor's Report
to the Members of
Savant Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of Savant Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit/(loss) for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:

- the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Page 3
Page 4
Independent Auditor's Report (continued)
to the Members of
Savant Limited
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records or returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Page 4
Page 5
Independent Auditor's Report (continued)
to the Members of
Savant Limited
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of IT solutions to the healthcare sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including relevant legislation such as the Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 2 were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC, relevant regulators and the company’s legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Page 5
Page 6
Independent Auditor's Report (continued)
to the Members of
Savant Limited
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Ian Harrison BA(Hons) FCA (Senior Statutory Auditor) for and on behalf of BRG Audit Ltd , Statutory Auditor
31/03/2026
BRG Audit Ltd 1 Barons Court Graceways Blackpool Lancashire FY4 5GP

Page 6
Page 7
Savant Limited
Profit and Loss Account
For The Year Ended 30 September 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER | 3 | 7,213,118 |  | 6,625,009
Cost of sales |  | (4,678,612 ) |  | (4,655,779 )
GROSS PROFIT |  | 2,534,506 |  | 1,969,230
Administrative expenses |  | (2,649,729 ) |  | (1,953,158 )
OPERATING (LOSS)/PROFIT | 4 | (115,223 ) |  | 16,072
Fair value gains on investments |  | 31,117 |  | 112,651
Income from other fixed asset investments |  | 43,542 |  | 39,650
Profit on disposal of fixed assets |  | - |  | -
Other interest receivable and similar income | 9 | 81,339 |  | 106,177
PROFIT BEFORE TAXATION |  | 40,775 |  | 274,550
Tax on Profit | 10 | 6,423 |  | (55,834 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 47,198 |  | 218,716

The notes on pages 12 to 17 form part of these financial statements.
Page 7
Page 8
Savant Limited
Statement of Comprehensive Income
For The Year Ended 30 September 2025
Statement of Comprehensive Income

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
PROFIT FOR THE FINANCIAL YEAR |  | 47,198 |  | 218,716
OTHER COMPREHENSIVE INCOME FOR THE YEAR |  | - |  | -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR |  | 47,198 |  | 218,716

Page 8
Page 9
Savant Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 02077844

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 11 |  | 3,541 |  | 6,041
Tangible Assets | 12 |  | 223,952 |  | 259,799
Investments | 13 |  | 1,312,242 |  | 1,254,313
|  |  | 1,539,735 |  | 1,520,153
CURRENT ASSETS
Debtors | 14 | 982,714 |  | 775,937 |
Cash at bank and in hand |  | 3,331,999 |  | 3,594,346 |
|  | 4,314,713 |  | 4,370,283 |
Creditors: Amounts Falling Due Within One Year | 15 | (2,626,831 ) |  | (2,710,017 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,687,882 |  | 1,660,266
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,227,617 |  | 3,180,419
NET ASSETS |  |  | 3,227,617 |  | 3,180,419
CAPITAL AND RESERVES
Called up share capital | 16 |  | 500,000 |  | 500,000
Profit and Loss Account |  |  | 2,727,617 |  | 2,680,419
SHAREHOLDERS' FUNDS |  |  | 3,227,617 |  | 3,180,419

On behalf of the board

Mr Peter Gregg Director
30/03/2026

The notes on pages 12 to 17 form part of these financial statements.
Page 9
Page 10
Savant Limited
Statement of Changes in Equity
For The Year Ended 30 September 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 October 2023 | 500,000 | 2,461,703 | 2,961,703
Profit for the year and total comprehensive income | - | 218,716 | 218,716
As at 30 September 2024 and 1 October 2024 | 500,000 | 2,680,419 | 3,180,419
Profit for the year and total comprehensive income | - | 47,198 | 47,198
As at 30 September 2025 | 500,000 | 2,727,617 | 3,227,617

Page 10
Page 11
Savant Limited
Statement of Cash Flows
For The Year Ended 30 September 2025
Statement of Cash Flows

| 2025 |  | 2024
| Notes | £ |  | £
Cash flows from operating activities
Net cash (used in)/generated from operations | 1 | (275,082 ) |  | 353,752
Tax paid |  | (61,266 ) |  | (4,458 )
Net cash (used in)/generated from operating activities |  | (336,348 ) |  | 349,294
Cash flows from investing activities
Purchase of intangible assets |  | - |  | (7,500 )
Purchase of tangible assets |  | (24,068 ) |  | (47,353 )
Purchase of other fixed asset investments |  | (518,623 ) |  | (473,764 )
Proceeds from disposal of other fixed asset investments |  | 491,811 |  | 112,651
Interest received |  | 112,380 |  | 134,741
Dividends received |  | 12,501 |  | 11,086
Net cash generated from/(used in) investing activities |  | 74,001 |  | (270,139 )
(Decrease)/increase in cash and cash equivalents |  | (262,347 ) |  | 79,155
Cash and cash equivalents at beginning of year | 2 | 3,594,346 |  | 3,515,191
Cash and cash equivalents at end of year | 2 | 3,331,999 |  | 3,594,346

Page 11
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Savant Limited
Notes to the Statement of Cash Flows
For The Year Ended 30 September 2025
Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash (used in)/generated from operations

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit for the financial year | 47,198 |  | 218,716
Adjustments for:
Tax on profit | (6,423 ) |  | 55,834
Interest income | (81,339 ) |  | (106,177 )
Income from investments | (43,542) |  | (39,650)
Amortisation of intangible assets | 2,500 |  | 1,459
Depreciation of tangible assets | 59,915 |  | 60,315
Net fair value gains recognised in profit or loss | (31,117) |  | (112,651)
Movements in working capital:
(Increase)/decrease in trade and other debtors | (198,162 ) |  | 98,113
(Decrease)/increase in trade and other creditors | (24,112 ) |  | 177,793
Net cash (used in)/generated from operations | (275,082 ) |  | 353,752

2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 3,331,999 |  | 3,594,346

3. Analysis of changes in net funds

| As at 1 October 2024 | Cash flows | As at 30 September 2025
--- | --- | --- | ---
| £ | £ | £
Cash at bank and in hand | 3,594,346 | (262,347) | 3,331,999

Page 12
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Savant Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Savant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02077844 . The registered office is Dalton Hall Business Centre, Dalton Lane, Burton-in-Kendal, Cumbria, LA6 1BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% straight line
Computer Equipment | 33% straight line

2.5. Investments
Investments are initially recognised at their transaction price, including any directly attributable transaction costs, except where the investment is classified as held at fair value through profit or loss. In such cases, transaction costs are expensed immediately.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 13
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Savant Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Turnover
Analysis of turnover by class of business is as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
IT consultancy and support | 7,213,118 |  | 6,625,009

4. Operating (Loss)/profit
The operating (loss)/profit is stated after charging:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Depreciation of tangible fixed assets | 59,915 |  | 60,315
Amortisation of intangible fixed assets | 2,500 |  | 1,459

5. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Audit Services
Audit of the company's financial statements | 2,625 |  | 2,500

Page 14
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Savant Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Staff Costs
Staff costs, including directors' remuneration, were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 3,663,058 |  | 3,580,703
Social security costs | 446,643 |  | -
Other pension costs | 710,632 |  | 696,127
| 4,820,333 |  | 4,276,830

7. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 56 |  | 52
| 56 |  | 52

8. Directors' remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Emoluments | 519,113 |  | 463,576
Company contributions to money purchase pension schemes | 149,865 |  | 164,482
| 668,978 |  | 628,058

The number of directors to whom retirement benefits were accruing was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Money purchase pension schemes | 4 |  | 4

9. Interest Receivable and Similar Income

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other interest receivable | 81,339 |  | 106,177
Dividends from other fixed asset investments - listed | 12,501 |  | 11,086
Interest from other fixed asset investments - listed | 31,041 |  | 28,564
| 124,881 |  | 145,827

10. Tax on Profit

The tax (credit)/charge on the profit for the year was as follows:
| Tax Rate | 2025 |  | 2024
--- | --- | --- | --- | ---
| 2025 | 2024 | £ |  | £
Current tax
UK Corporation Tax | 19.0% | 25.0% | 2,192 |  | 61,266
Deferred Tax
Deferred taxation | (8,615 ) |  | (5,432 )
Total tax charge for the period | (6,423 ) |  | 55,834

...CONTINUED
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Savant Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

The actual (credit)/charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit before tax | 40,775 |  | 274,550
Tax on profit at 19% (UK standard rate) | 7,747 |  | 68,638
Goodwill/depreciation not allowed for tax | 11,859 |  | 15,079
Expenses not deductible for tax purposes | (12,652 ) |  | (27,003 )
Capital allowances | (4,832 ) |  | (12,254 )
Short term timing differences | (8,545 ) |  | 11,374
Total tax charge for the period | (6,423) |  | 55,834

11. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 7,500
As at 30 September 2025 | 7,500
Amortisation
As at 1 October 2024 | 1,459
Provided during the period | 2,500
As at 30 September 2025 | 3,959
Net Book Value
As at 30 September 2025 | 3,541
As at 1 October 2024 | 6,041

12. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | 44,760 | 335,338 | 520,398 | 900,496
Additions | - | 20,692 | 3,376 | 24,068
Disposals | - | - | (4,548 ) | (4,548 )
As at 30 September 2025 | 44,760 | 356,030 | 519,226 | 920,016
Depreciation
As at 1 October 2024 | 44,760 | 285,505 | 310,432 | 640,697
Provided during the period | - | 8,834 | 51,081 | 59,915
Disposals | - | - | (4,548 ) | (4,548 )
As at 30 September 2025 | 44,760 | 294,339 | 356,965 | 696,064
Net Book Value
As at 30 September 2025 | - | 61,691 | 162,261 | 223,952
As at 1 October 2024 | - | 49,833 | 209,966 | 259,799

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Savant Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
13. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 1,254,313
Additions | 518,623
Disposals | (491,811 )
Revaluations | 31,117
As at 30 September 2025 | 1,312,242
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 1,312,242
As at 1 October 2024 | 1,254,313

14. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 323,913 |  | 279,418
Other debtors | 658,801 |  | 496,519
| 982,714 |  | 775,937

15. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 93,586 |  | 135,495
Other creditors | 910,183 |  | 873,560
Corporation tax | 2,192 |  | 61,266
Taxation and social security | 364,927 |  | 390,441
Accruals and deferred income | 1,255,943 |  | 1,249,255
| 2,626,831 |  | 2,710,017

16. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
500,000 Ordinary Shares of £ 1.00 each | 500,000 |  | 500,000

17. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to the profit and loss account in respect of defined contribution schemes was £710,632 (2024: £696,127).
At the balance sheet date contributions of £421,156 (2024: £466,732) were due to the fund and are included in creditors.
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