Scientific Technologies Limited

Registered number

12189006

Filleted Accounts

31 December 2025

Scientific Technologies Limited
Registered number:		12189006
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,763			3,702
Investments	4		-			2
			4,763			3,704

Current assets
Debtors	5	119,537			14,839
Cash at bank and in hand		9,553			162,382
		129,090			177,221

Creditors: amounts falling due within one year	6	(9,244)			(18,093)

Net current assets			119,846			159,128

Net assets			124,609			162,832

Capital and reserves
Called up share capital			3			3
Share premium			3,340,001			3,340,001
Profit and loss account			(3,215,395)			(3,177,172)

Shareholders' funds			124,609			162,832

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Emmott
Director
Approved by the board on 5 June 2026

Scientific Technologies Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share-based payment
	Equity-settled share-based payment transactions are measured at fair value at the date of grant. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-line basis over the vesting period, based on the Company’s estimate of shares that will eventually vest and adjusted for the effect of non market-based vesting conditions. Fair value is measured by use of the appropriate model which is considered by management to be the most appropriate method of valuation. The expected life used in the model has been adjusted, based on management’s best estimate, for the effects of non-transferability, exercise restrictions, and behavioural considerations. Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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 it if were all incurred in the research phase only.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				17,607
	Additions				2,648
	At 31 December 2025				20,255

	Depreciation
	At 1 January 2025				13,905
	Charge for the year				1,587
	At 31 December 2025				15,492

	Net book value
	At 31 December 2025				4,763
	At 31 December 2024				3,702


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025				2
	Disposals				(2)

	At 31 December 2025				-


5	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		-		2,966
	Other debtors		119,537		11,873
			119,537		14,839


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		6,844		1,397
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		1,000		-
	Other creditors		1,400		16,696
			9,244		18,093


7	Called-up share capital		2025		2024
£				£
	Allotted, called-up and fully-paid

	178,160 Ordinary shares of £0.00001 each		2		2
	100 Class V Ordinary shares of £0.01 each		1		1

			3		3


8	Share based payments

	During the year, the company granted no share options (2024 – nil) and no share options were exercised (2024 – nil). At 1 December 2025, the total number of outstanding options of which ordinary shares are subject to a claw-back schedule as indicated in the Company’s Articles dated 4 September 2023 were 99,910 (2024 – 99,910) of which no share options were exercisable (2024 – nil). Where share options are awarded to employees, the fair value of the options at the date of grant have not been charged to profit and loss over the vesting period as it has been deemed immaterial.


9	Other information

	Scientific Technologies Limited is a private company limited by shares and incorporated in England. Its registered office is:
	45 Gresham Street
	London
	EC2V 7BG