Ayling Analytical Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12629772

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,500		5,250
Tangible Assets	5		13,562		16,606

			18,062		21,856
CURRENT ASSETS
Stocks	6	9,769		8,113
Debtors	7	57,544		39,556
Cash at bank and in hand		270,527		163,046

		337,840		210,715
Creditors: Amounts Falling Due Within One Year	8	(83,049 )		(44,262 )

NET CURRENT ASSETS (LIABILITIES)			254,791		166,453

TOTAL ASSETS LESS CURRENT LIABILITIES			272,853		188,309

NET ASSETS			272,853		188,309

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			272,753		188,209

SHAREHOLDERS' FUNDS			272,853		188,309

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Ayling Analytical Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kevin Ayling

Director

09/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Ayling Analytical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12629772 . The registered office is 4 Green Lane Business Park, 238 Green Lane, New Eltham, London, SE9 3TL.

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 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company , net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost leas any accumulated amortisation and any accumulated impairment losses.

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off asset over its estimated useful life.

Plant & Equipment

25% on reducing balance

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, afer making due allowance for obsolete and slow moving items.

2.6. Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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Ayling Analytical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	9,000

As at 31 March 2026	9,000

Amortisation
As at 1 April 2025	3,750
Provided during the period	750

As at 31 March 2026	4,500

Net Book Value
As at 31 March 2026	4,500

As at 1 April 2025	5,250

5. Tangible Assets

	Plant & Equipment
	£
Cost
As at 1 April 2025	38,949
Additions	1,477

As at 31 March 2026	40,426

Depreciation
As at 1 April 2025	22,343
Provided during the period	4,521

As at 31 March 2026	26,864

Net Book Value
As at 31 March 2026	13,562

As at 1 April 2025	16,606

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Ayling Analytical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Stocks

	2026	2025
	£	£
Stocks	9,769	8,113

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	53,364	37,961
Other Debtors & Prepayments	4,180	1,595

	57,544	39,556

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	864
Corporation tax	67,247	13,814
Social Security and Other Taxes	770	1,332
Vat Creditor	9,902	19,877
Other Creditors & Accruals	2,300	2,250
Director's loan account	2,830	6,125

	83,049	44,262

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	112,000	86,500

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Ayling Analytical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Reserves

	Profit and Loss Account
	£
As at 1 April 2025	188,209
Profit for the year and total comprehensive income	196,544

Dividends paid	(112,000)

As at 31 March 2026	272,753

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