REGISTERED NUMBER: 02183217 (England and Wales)

Southern Testing Laboratories Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr J J P Kelly

Mr C Lennard

Dr L D Mockett

Mr S F Pratt

Mr D J Spearman

Mr P J Sugden

SECRETARY:

Mrs P L Noble

REGISTERED OFFICE:

Keeble House

Stuart Way

East Grinstead

West Sussex

RH19 4QA

REGISTERED NUMBER:

02183217 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Tangible assets

4

404,178

344,460

Investments

5

2

2

404,180

344,462

CURRENT ASSETS

Stocks

44,844

72,721

Debtors

6

2,255,672

2,407,586

Cash at bank and in hand

101,237

171,382

2,401,753

2,651,689

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

1,058,082

1,285,897

NET CURRENT ASSETS

1,343,671

1,365,792

TOTAL ASSETS LESS CURRENT LIABILITIES

1,747,851

1,710,254

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

133,065

96,048

NET ASSETS

1,614,786

1,614,206

CAPITAL AND RESERVES

Called up share capital

10

400,000

400,000

Retained earnings

1,214,786

1,214,206

SHAREHOLDERS' FUNDS

1,614,786

1,614,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 11 September 2026 and were signed on its behalf by:

Dr L D Mockett - Director

1.	STATUTORY INFORMATION

Southern Testing Laboratories 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.

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 recognised on an accruals basis as services are provided.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion, when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

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

-

20% on cost

Motor vehicles

-

25% on cost

Office equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 58 (2025 - 60 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

550,562

879,077

353,436

1,783,075

Additions

61,204

141,382

28,166

230,752

Disposals

-

(99,538

)

-

(99,538

)

At 31 March 2026

611,766

920,921

381,602

1,914,289

DEPRECIATION

At 1 April 2025

497,762

675,981

264,872

1,438,615

Charge for year

32,683

111,197

27,154

171,034

Eliminated on disposal

-

(99,538

)

-

(99,538

)

At 31 March 2026

530,445

687,640

292,026

1,510,111

NET BOOK VALUE

At 31 March 2026

81,321

233,281

89,576

404,178

At 31 March 2025

52,800

203,096

88,564

344,460

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

2

NET BOOK VALUE

At 31 March 2026

2

At 31 March 2025

2

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

1,364,858

1,534,680

Amounts owed by group undertakings

200

200

Other debtors

880,855

835,814

2,245,913

2,370,694

2026

2025

£

£

Amounts falling due after more than one year:

Other debtors

9,759

36,892

Aggregate amounts

2,255,672

2,407,586

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

5,815

Hire purchase contracts

116,850

93,442

Trade creditors

656,991

744,775

Taxation and social security

156,188

224,273

Other creditors

128,053

217,592

1,058,082

1,285,897

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

133,065

96,048

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

249,915

189,490

Hire purchase loans are secured against the assets to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

400,000

Ordinary

£1

400,000

400,000

11.	RELATED PARTY DISCLOSURES

During the year the company paid rent to a company under common control totalling £18,000 (2025 - £18,000) and also paid expenses on behalf of that company totalling £7,720 (2025 - £nil). At the balance sheet date the company was owed £576,381 (2025 - £588,717) by the company under common control. Interest was charged on this loan of £11,568 (2025 - £11,597) during the year. The loan is unsecured and repayable on demand.

At the balance sheet date, the company was owed £200 (2025 - £200) by its parent company. This loan is unsecured, interest free and repayable on demand.

12.	PARENT COMPANY

The company's parent company is STL (Holdings) Limited, a company registered in England and Wales.