Scientific Capital Limited - Filleted accounts

Registered number

12974429

Scientific Capital Limited

Filleted Accounts

31 December 2025

Scientific Capital Limited
Registered number:		12974429
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Investments held as current assets	3	10,118			20,886
Cash at bank and in hand		522,483			34,489
		532,601			55,375

Creditors: amounts falling due within one year	4	(558,428)			(2,465)

Net current (liabilities)/assets			(25,827)			52,910

Net (liabilities)/assets			(25,827)			52,910

Capital and reserves
Called up share capital			2			2
Share premium			-			100,000
Profit and loss account			(25,829)			(47,092)

Shareholders' funds			(25,827)			52,910

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 Capital 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.

	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.

	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.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Financial instruments
	Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. 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 deducting all of its liability. Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Investments held as current assets	2025		2024
£			£
	Fair value
	Listed investments	10,118		20,886

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments	(13,847)		(2,993)



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

	Amounts owed to group undertakings and undertakings in which the company has a participating interest	-		2,426
	Other creditors	558,428		39
		558,428		2,465


5	Other information

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