Simplify Ergonomics Limited - Filleted accounts

Registered number

06410532

Simplify Ergonomics Limited

Unaudited Filleted Accounts

31 October 2025

Simplify Ergonomics Limited
Registered number:		06410532
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Stocks		15,180			13,100
Debtors	3	2,846			1,572
Cash at bank and in hand		30,674			16,429
		48,700			31,101

Creditors: amounts falling due within one year	4	(34,686)			(34,340)

Net current assets/(liabilities)			14,014			(3,239)

Net assets/(liabilities)			14,014			(3,239)

Capital and reserves
Called up share capital			1,100			1,100
Profit and loss account			12,914			(4,339)

Shareholders' funds			14,014			(3,239)

The director is 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 director acknowledges his 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.




Mr James Taylour
Director
Approved by the board on 7 July 2026

Simplify Ergonomics Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	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.

	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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2025		2024
£			£

	Trade debtors	1,274		-
	Other debtors	1,572		1,572
		2,846		1,572


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

	Trade creditors	387		139
	Director's and Shareholder's account	26,921		24,564
	Taxation and social security costs	4,028		79
	Other creditors	3,350		9,558
		34,686		34,340


5	Related party transactions

	None noted.

6	Transactions with Directors

	During the year, director James Taylour, used a current account with the company to record amounts due to him and amounts drawn by him. The account shows an amount owing back to James Taylour as director as at 31st October 2025 of £25,679.00 (2024:£23,487.04 ). The amounts are repayable on demand and do not carry interest. During the year, shareholder Lucy Taylour, used a current account with the company to record amounts due to her and amounts drawn by her. The account shows an amount owing back to Lucy Taylour as shareholder as at 31st October 2025 of £1,242.00 (2024:£1,077.00).


7	Controlling party

	Mr James Taylour is sole director and owns 50% of the share capital of the company. As the remaining 50% of the company's share capital is owned by his wife Mrs Lucy Taylour, the company's secretary, they are both jointly the company's ultimate controlling party.


8	Other information

	Simplify Ergonomics Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	Haddon Lodge
	The Parade
	Monmouth
	NP25 3PA