The Scientists Laboratory Ltd Accounts






The Scientists Laboratory Ltd

	Company No. 11539757
		Information for Filing with The Registrar
		31 August 2025

at	31 August 2025
Company No.		11539757	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		5	30,152	75,029
	Tangible assets		6	153,234	183,239

	Investments		7	253,627	253,627
				437,013	511,895
Current assets

	Debtors			10,676,428	6,189,943

	Cash at bank and in hand			327,401	4,793,207
				11,003,829	10,983,150
Creditors: Amount falling due within one year				(3,000,502)	(2,816,111)
Net current assets				8,003,327	8,167,039
Total assets less current liabilities				8,440,340	8,678,934
Creditors: Amounts falling due after more than one year				(7,200)	(16,800)



Net assets				8,433,140	8,662,134

Capital and reserves
	Called up share capital			215,000	215,000



	Profit and loss account		9	8,218,140	8,447,134

Total equity				8,433,140	8,662,134



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 August 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.

All the members have consented to the preparation of abridged financial statements for the year ended 31 August 2025 in accordance with the Companies Act 2006.

As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 18 May 2026 and signed on its behalf by:
N. Banduvula
Director
18 May 2026

for the year ended 31 August 2025

General information

The Scientists Laboratory Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 11539757

Its registered office is:

Unit 16 Bourne Court

Southend Road

Woodford Green

England

IG8 8HD

The abridged accounts have been prepared in accordance and comply with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006, including the provisions permitting an abridged profit and loss account and balance sheet to be prepared.

Accounting policies

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% on cost

Furniture, fittings and equipment

33.33% on cost

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of 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 historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period



		Profit on ordinary activities before tax	(128,994)	(122,447)

5	Intangible fixed assets
			Total
			£
		Cost
		At 1 September 2024	224,385


		At 31 August 2025	224,385
		Amortisation and impairment
		At 1 September 2024	149,356
		Charge for the year	44,877


		At 31 August 2025	194,233
		Net book values
		At 31 August 2025	30,152
		At 31 August 2024	75,029

6	Tangible fixed assets
			Total
			£
		Cost or revaluation
		At 1 September 2024	654,511
		Additions	104,638


		Disposals	(40,393)
		At 31 August 2025	718,756
		Depreciation
		At 1 September 2024	471,272
		Charge for the year	125,481


		Disposals	(31,231)
		At 31 August 2025	565,522
		Net book values
		At 31 August 2025	153,234
		At 31 August 2024	183,239

7	Investments
			Total
			£
		Cost or valuation
		At 1 September 2024	253,627



		At 31 August 2025	253,627
		Provisions/Impairment





		Net book values
		At 31 August 2025	253,627
		At 31 August 2024	253,627

Share Capital

Ordinary shares 150 @£600 each and Ordinary shares A 50 @£2500 each fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	100,000	100,000

			100,000	100,000

		Dividends by type:

		Equity dividends	100,000	100,000
			100,000	100,000

11	Advances and credits to directors
			2025
			£

		Advanced in the period	4,438,303
		Amounts repaid in the period	133,864


		At 31 August 2025	4,304,439