Scientific Manufacturing Solution Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07388813 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Scientific Manufacturing Solution Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Kimber

K Sekkat

Dr YC Soubieski

SECRETARY:

Mrs L A Hindmarch- Sekkat

REGISTERED OFFICE:

Oxford Engineering Ltd

6 Colwell Drive

Abingdon Business Park

Abingdon

Oxfordshire

OX14 1AU

REGISTERED NUMBER:

07388813 (England and Wales)

ACCOUNTANTS:

Aspen Waite South Ltd

Boston House

Grove Business Park

Wantage

Oxfordshire

OX12 9FF

FIXED ASSETS

Tangible assets

4

251,133

226,362

CURRENT ASSETS

Stocks

5,128

Debtors

5

332,124

299,683

Cash at bank

17,199

69,645

354,451

374,456

CREDITORS

Amounts falling due within one year

6

389,241

336,445

NET CURRENT (LIABILITIES)/ASSETS

(34,790

)

38,011

TOTAL ASSETS LESS CURRENT
LIABILITIES

216,343

264,373

CREDITORS

Amounts falling due after more than one
year

7

53,537

103,158

NET ASSETS

162,806

161,215

CAPITAL AND RESERVES

Called up share capital

9

3

Retained earnings

162,803

161,212

SHAREHOLDERS' FUNDS

162,806

161,215

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 22 September 2026 and were signed on its behalf by:

D R Kimber - Director

1.	STATUTORY INFORMATION

Scientific Manufacturing Solution Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

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 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2025

859,751

2,167

69,463

931,381

Additions

51,219

6,088

13,356

70,663

At 31 December 2025

910,970

8,255

82,819

1,002,044

DEPRECIATION

At 1 January 2025

650,094

2,128

52,797

705,019

Charge for year

39,856

1,532

4,504

45,892

At 31 December 2025

689,950

3,660

57,301

750,911

NET BOOK VALUE

At 31 December 2025

221,020

4,595

25,518

251,133

At 31 December 2024

209,657

39

16,666

226,362

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

328,813

299,503

Other debtors

3,311

180

332,124

299,683

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

164,855

10,225

Hire purchase contracts (see note 8)

39,137

Trade creditors

61,187

122,919

Taxation and social security

59,154

138,911

Other creditors

64,908

25,253

389,241

336,445

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

883

11,367

Hire purchase contracts (see note 8)

45,154

84,291

Other creditors

7,500

53,537

103,158

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

Net obligations repayable:

Within one year

39,137

Between one and five years

45,154

84,291

123,428

Non-cancellable

operating leases

31.12.25

31.12.24

£

Within one year

31,300

Between one and five years

125,200

In more than five years

36,517

67,817

193,017

224,317

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

3

Ordinary

o1

3