Company Registration No. SC328032 (Scotland)
SPECTRATOX LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
James Hair Group Limited
59 Bonnygate
CUPAR
Fife
UK
KY15 4BY
SPECTRATOX LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
-
0
-
0
Current assets
Debtors
4
2,689
2,410
Cash at bank and in hand
39,221
33,353
41,910
35,763
Creditors: amounts falling due within one year
5
(1,560)
(2,005)
Net current assets
40,350
33,758
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
40,349
33,757
Total equity
40,350
33,758

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 20 August 2026 and are signed on its behalf by:
Doctor Ewan Eadie
Director
Company Registration No. SC328032
SPECTRATOX LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Spectratox Limited is a private company limited by shares incorporated in Scotland. The registered office is Kinburn House, St Andrews, Fife, KY16 9DR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

T urnover comprises the invoiced value of services provided by the company gross of Value Added Tax as the company is no longer registered for VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% straight line
Furniture and fittings
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with charges recognised in profit and loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
SPECTRATOX LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
3
Tangible fixed assets
Plant and equipment
Furniture and fittings
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
23,641
5,954
29,595
Depreciation and impairment
At 1 January 2025 and 31 December 2025
23,641
5,954
29,595
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
-
0
-
0
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,449
2,170
Prepayments and accrued income
240
240
2,689
2,410
5
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
1,560
2,005
6
Called up share capital
2025
2024
£
£
Ordinary share capital - issued and fully paid
1 Ordinary share of £1 each
1
1
7
Parent company

The company is a wholly owned subsidiary of the Photobiology Research and Education Trust, a charity registered in Scotland. Its principal office is The Photobiology Unit, Ninewells Hospital and Medical School, Dundee, DD1 9SY.

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