Analytical Technology & Control Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02828636 (England and Wales)

ANALYTICAL TECHNOLOGY AND CONTROL

LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M C Turpin

R L Browne

REGISTERED OFFICE:

Broadway

Market Lavington

Devizes

SN10 5RQ

REGISTERED NUMBER:

02828636 (England and Wales)

ACCOUNTANT:

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

171,537

7,653

171,537

7,653

CURRENT ASSETS

Stocks

731,868

558,357

Debtors

6

226,165

146,556

Cash at bank

2,323

165,806

960,356

870,719

CREDITORS

Amounts falling due within one year

7

165,971

99,050

NET CURRENT ASSETS

794,385

771,669

TOTAL ASSETS LESS CURRENT
LIABILITIES

965,922

779,322

CREDITORS

Amounts falling due after more than one
year

8

119,035

5,520

NET ASSETS

846,887

773,802

CAPITAL AND RESERVES

Called up share capital

220

Share premium

7,188

Retained earnings

839,479

766,394

SHAREHOLDERS' FUNDS

846,887

773,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

R L Browne - Director

1.	STATUTORY INFORMATION

Analytical Technology And Control Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets

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

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost, 25% on reducing balance and 20% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

COST

At 1 January 2025

and 31 December 2025

133,042

1,154,324

1,287,366

AMORTISATION

At 1 January 2025

and 31 December 2025

133,042

1,154,324

1,287,366

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

40,067

317,147

357,214

Additions

-

195,457

At 31 December 2025

40,067

512,604

552,671

DEPRECIATION

At 1 January 2025

40,067

309,494

349,561

Charge for year

-

31,573

At 31 December 2025

40,067

341,067

381,134

NET BOOK VALUE

At 31 December 2025

-

171,537

At 31 December 2024

-

7,653

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

179,000

At 31 December 2025

179,000

DEPRECIATION

Charge for year

26,850

At 31 December 2025

26,850

NET BOOK VALUE

At 31 December 2025

152,150

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

192,317

90,205

Other debtors

33,848

56,351

226,165

146,556

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

8,991

10,107

Hire purchase contracts

34,010

-

Trade creditors

96,787

93,740

Taxation and social security

3,986

(19,978

)

Other creditors

22,197

15,181

165,971

99,050

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

-

5,520

Hire purchase contracts

119,035

-

119,035

5,520

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

5,267

-

The Company has 3 outstanding charges relating to a deposit and mortgage with National Westminster Bank Plc. This includes fixed and floating charges over property and current/future cash capital.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

R L Browne

Balance outstanding at start of year

15,552

(2,539

)

Amounts advanced

792

23,537

Amounts repaid

(23,183

)

(5,446

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(6,839

)

15,552

Dr M C Turpin

Balance outstanding at start of year

(2,168

)

661

Amounts advanced

384

Amounts repaid

(1,500

)

(3,213

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(3,284

)

(2,168

)

R C Davies

Balance outstanding at start of year

514

-

Amounts advanced

384

514

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

898

514

Mr M Turpin's directors' loan account was not overdrawn at any point during the year, nor at the year end. This balance is included within creditors.

Mr R Browne's director's loan account was overdrawn by a maximum of £15,552 during the year. As at the year end, their directors' loan account was not overdrawn and is included within creditors.

Mr R Davies's directors' loan account was overdrawn as at the year end by £898. This is the largest overdrawn balance Mr R Davies had during the year. This balance is included within debtors.

There are no fixed repayment terms and interest is accruing at HMRC's statutory rate.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are R L Browne and Dr M C Turpin by virtue of their equal shareholding.

12.	PROVISIONS FOR LIABILITIES

At the year end the company had tax losses carried forward of £2.83m. The company has not provided for the deferred tax assets that results from these losses.