Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2026-05-07 20 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-10-01 supply of laboratory and scientific equipment 18 true true false 01644314 2024-10-01 2025-09-30 01644314 2023-10-01 2024-09-30 01644314 2025-09-30 01644314 2024-09-30 01644314 2023-10-01 01644314 c:Director1 2024-10-01 2025-09-30 01644314 d:Buildings 2024-10-01 2025-09-30 01644314 d:Buildings 2025-09-30 01644314 d:Buildings 2024-09-30 01644314 d:Buildings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01644314 d:MotorVehicles 2024-10-01 2025-09-30 01644314 d:MotorVehicles 2025-09-30 01644314 d:MotorVehicles 2024-09-30 01644314 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01644314 d:FurnitureFittings 2024-10-01 2025-09-30 01644314 d:FurnitureFittings 2025-09-30 01644314 d:FurnitureFittings 2024-09-30 01644314 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01644314 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01644314 d:CurrentFinancialInstruments 2025-09-30 01644314 d:CurrentFinancialInstruments 2024-09-30 01644314 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 01644314 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 01644314 d:ShareCapital 2025-09-30 01644314 d:ShareCapital 2024-09-30 01644314 d:CapitalRedemptionReserve 2025-09-30 01644314 d:CapitalRedemptionReserve 2024-09-30 01644314 d:RetainedEarningsAccumulatedLosses 2025-09-30 01644314 d:RetainedEarningsAccumulatedLosses 2024-09-30 01644314 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 01644314 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 01644314 c:OrdinaryShareClass1 2024-10-01 2025-09-30 01644314 c:OrdinaryShareClass1 2025-09-30 01644314 c:OrdinaryShareClass1 2024-09-30 01644314 c:OrdinaryShareClass2 2024-10-01 2025-09-30 01644314 c:OrdinaryShareClass2 2025-09-30 01644314 c:OrdinaryShareClass2 2024-09-30 01644314 c:FRS102 2024-10-01 2025-09-30 01644314 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01644314 c:FullAccounts 2024-10-01 2025-09-30 01644314 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01644314 2 2024-10-01 2025-09-30 01644314 6 2024-10-01 2025-09-30 01644314 7 2024-10-01 2025-09-30 01644314 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01644314 ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED REGISTERED NUMBER:01644314
BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,122,876 |  | 1,154,687
Investments | 5 |  | 1,209,500 |  | 1,209,500
|  |  | 2,332,376 |  | 2,364,187
Current assets |  |  |  |  |
Stocks |  | 362,496 |  | 351,225 |
Debtors: amounts falling due within one year | 6 | 427,404 |  | 399,760 |
Cash at bank and in hand | 7 | 1,729,147 |  | 1,449,848 |
|  | 2,519,047 |  | 2,200,833 |
Creditors: amounts falling due within one year | 8 | (1,209,828) |  | (1,005,800) |
Net current assets |  |  | 1,309,219 |  | 1,195,033
Total assets less current liabilities |  |  | 3,641,595 |  | 3,559,220
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (31,363) |  | (33,307) |
|  |  | (31,363) |  | (33,307)
Net assets |  |  | 3,610,232 |  | 3,525,913
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 53 |  | 53
Capital redemption reserve |  |  | 50 |  | 50
Profit and loss account |  |  | 3,610,129 |  | 3,525,810
|  |  | 3,610,232 |  | 3,525,913
Page 1
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED REGISTERED NUMBER:01644314
BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C J Marshall
Director
Date: 7 May 2026
Page 2
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Essex Scientific Laboratory Supplies Limited is a private company limited by shares, incorporated in England and Wales. Its registered office is 356-358 Prince Avenue, Westcliff on sea, Essex, SS0 0NF. The principal activity of the company continued to be that of the supply of laboratory and scientific equipment. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; Page 3
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue (continued)
∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.7 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the statement of income and retained earnings in the same period as the related expenditure.
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | Straight-line
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 20% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.12 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 5
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.13 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.14 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.15 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.16 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.17 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.
| 2.18 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.19 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. 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 Page 6
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.19 | Financial instruments (continued)
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.20 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 18 (2024 - 20).
Page 7
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 1,201,714 | 67,796 | 208,759 | 1,478,269
| Additions | - | - | 32,290 | 32,290
| Disposals | - | (5,016) | (17,663) | (22,679)
| At 30 September 2025 | 1,201,714 | 62,780 | 223,386 | 1,487,880
| Depreciation |  |  |  |
| At 1 October 2024 | 180,255 | 4,237 | 139,089 | 323,581
| Charge for the year on owned assets | 24,034 | 13,864 | 17,091 | 54,989
| Disposals | - | (523) | (13,043) | (13,566)
| At 30 September 2025 | 204,289 | 17,578 | 143,137 | 365,004
| Net book value |  |  |  |
| At 30 September 2025 | 997,425 | 45,202 | 80,249 | 1,122,876
| At 30 September 2024 | 1,021,459 | 63,559 | 69,669 | 1,154,687
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 1,209,500
| At 30 September 2025 | 1,209,500
Page 8
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 401,322 | 367,956
| Other debtors | 2,088 | -
| Prepayments and accrued income | 23,994 | 31,804
|  | 427,404 | 399,760
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,729,147 | 1,449,848
|  | 1,729,147 | 1,449,848
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 72,529 | 87,915
| Amounts owed to group undertakings | 793,788 | 571,725
| Other taxation and social security | 200,431 | 139,031
| Other creditors | 81,148 | 162,269
| Accruals and deferred income | 61,932 | 44,860
|  | 1,209,828 | 1,005,800
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 33,307 | 18,970
| Charged to the profit or loss | (1,944) | 14,337
| At end of year | 31,363 | 33,307
Page 9
ESSEX SCIENTIFIC LABORATORY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 9.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 31,363 | 33,307
|  | 31,363 | 33,307
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2024 - 50) Ordinary shares of £1.00 each | 50 | 50
|  | 3 (2024 - 3) Ordinary A shares of £1.00 each | 3 | 3
|  |  | 53 | 53
11. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independantly administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £26,831 (2024: £25,428).
12. | Related party transactions
| The company has taken the exemption from disclosing related party transactions that are entered into between wholly-owned companies of the same group. At the Balance Sheet date the company was owed £2,088 (2024: £Nil) from a director of the company, no interest was charged on the loan balance.
Page 10