1 April 2025 false No description of principal activity Taxfiler 2024.6 SC396364 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC396364 2025-03-31 SC396364 2025-04-01 2026-03-31 SC396364 business:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC396364 business:FilletedAccounts 2025-04-01 2026-03-31 SC396364 2026-03-31 SC396364 business:Director1 2025-04-01 2026-03-31 SC396364 business:Director3 2025-04-01 2026-03-31 SC396364 business:RegisteredOffice 2025-04-01 2026-03-31 SC396364 2025-03-31 SC396364 core:WithinOneYear 2026-03-31 SC396364 core:WithinOneYear 2025-03-31 SC396364 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 SC396364 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 SC396364 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 SC396364 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 SC396364 core:PreviouslyStatedAmount 2026-03-31 SC396364 core:PreviouslyStatedAmount 2025-03-31 SC396364 business:SmallEntities 2025-04-01 2026-03-31 SC396364 countries:Scotland 2025-04-01 2026-03-31 SC396364 core:FurnitureFittings 2025-04-01 2026-03-31 SC396364 core:ComputerEquipment 2025-04-01 2026-03-31 SC396364 core:FurnitureFittings 2025-03-31 SC396364 core:ComputerEquipment 2025-03-31 SC396364 core:FurnitureFittings 2026-03-31 SC396364 core:ComputerEquipment 2026-03-31 SC396364 core:AfterOneYear 2026-03-31 SC396364 core:AfterOneYear 2025-03-31 SC396364 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC396364 (Scotland)
Samuel Technologies Ltd Unaudited accounts for the year ended 31 March 2026
Samuel Technologies Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Samuel Technologies Ltd Company Information for the year ended 31 March 2026
Directors
Saji Samuel Reena Varughese
Company Number
SC396364 (Scotland)
Registered Office
23 LAWSON GLADE LIVINGSTON WEST LOTHIAN EH54 9JT
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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Samuel Technologies Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Debtors
5
28,688
18,125
Cash at bank and in hand
1,274
6,397
29,962
24,522
Creditors: amounts falling due within one year
6
(4,188)
(3,007)
Net current assets
25,774
21,515
Net assets
25,774
21,515
Capital and reserves
Called up share capital
3
3
Profit and loss account
25,771
21,512
Shareholders' funds
25,774
21,515
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 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by
Saji Samuel Director Company Registration No. SC396364
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Samuel Technologies Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Samuel Technologies Ltd is a private company, limited by shares, registered in Scotland, registration number SC396364. The registered office is 23 LAWSON GLADE, LIVINGSTON, WEST LOTHIAN, EH54 9JT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% on cost
Computer equipment
33% on cost
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
239
4,440
4,679
At 31 March 2026
239
4,440
4,679
Depreciation
At 1 April 2025
239
4,440
4,679
At 31 March 2026
239
4,440
4,679
Net book value
At 31 March 2026
-
-
-
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Samuel Technologies Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026
2025
£
£
Amounts falling due after more than one year
Other debtors
28,688
18,125
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
2,736
1,607
Loans from directors
1,021
969
Accruals
431
431
4,188
3,007
7
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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