ACCOUNTS - Final Accounts preparation

Registered number: 00870286

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 OCTOBER 2025

	ELECTRON BEAM PROCESSES LIMITED


ELECTRON BEAM PROCESSES LIMITED

COMPANY INFORMATION

Directors	T L Vincent
	D P Vincent (resigned 5 February 2025)


Company secretary	T L Vincent


Registered number	00870286


Registered office	Unit 4, Octimum
	Forsyth Road
	Woking
	Surrey
	GU21 5SF


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


ELECTRON BEAM PROCESSES LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


ELECTRON BEAM PROCESSES LIMITED REGISTERED NUMBER:00870286

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		848,211		870,423
			848,211		870,423
Current assets
Stocks		631,218		584,000
Debtors: amounts falling due after more than one year	5	88,419		88,419
Debtors: amounts falling due within one year	5	1,383,758		1,480,954
Cash at bank and in hand		378,894		131,531
		2,482,289		2,284,904
Creditors: amounts falling due within one year	6	(1,186,634)		(1,196,690)
Net current assets			1,295,655		1,088,214
Total assets less current liabilities			2,143,866		1,958,637
Creditors: amounts falling due after more than one year	7		(131,373)		(200,128)
Provisions for liabilities
Deferred tax		(126,247)		(102,212)
			(126,247)		(102,212)
Net assets			1,886,246		1,656,297

Capital and reserves
Called up share capital			2,000		2,000
Profit and loss account			1,884,246		1,654,297
			1,886,246		1,656,297

Page 1


ELECTRON BEAM PROCESSES LIMITED REGISTERED NUMBER:00870286

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

T L Vincent

Director

Date: 20 October 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


ELECTRON BEAM PROCESSES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Electron Beam Processes Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business is Unit 4, Octimum, Forsyth Road, Woking, Surrey, GU21 5SF.

The Company's functional and presentational currency is GBP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of VAT and trade discounts.

2.3

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3


ELECTRON BEAM PROCESSES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as below.

Depreciation is provided on the following basis:

				Leasehold property	-	equal instalments over the period of the lease
				Plant and machinery	-	12.5% to 33.33% straight line
				Motor vehicles	-	20% straight line
				Office equipment	-	20% straight line
				Computer equipment	-	50% straight line
				EBW Machines	-	12.5% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate portion of fixed and variable overheads.

3.

Employees

The average monthly number of employees, including directors, during the year was 38 (2024 - 39).

Page 4

ELECTRON BEAM PROCESSES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

4.

Tangible fixed assets

		Short-term leasehold property	Plant and machinery	Motor vehicles	Office equipment	Other fixed assets	Total
		£	£	£	£	£	£
	Cost or valuation
	At 1 November 2024	386,791	2,432,981	13,255	443,087	1,104,831	4,380,945
	Additions	30,460	134,048	1,080	13,894	37,853	217,335
	Disposals	-	-	-	(264,110)	-	(264,110)
	At 31 October 2025	417,251	2,567,029	14,335	192,871	1,142,684	4,334,170
	Depreciation
	At 1 November 2024	344,480	2,101,301	4,820	400,678	659,243	3,510,522
	Charge for the year on owned assets	34,562	134,693	3,253	21,547	44,912	238,967
	Disposals	-	-	-	(263,530)	-	(263,530)
	At 31 October 2025	379,042	2,235,994	8,073	158,695	704,155	3,485,959
	Net book value
	At 31 October 2025	38,209	331,035	6,262	34,176	438,529	848,211
	At 31 October 2024	42,311	331,680	8,435	42,409	445,588	870,423

Page 5


ELECTRON BEAM PROCESSES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

5.	Debtors
					2025	2024
					£	£

	Due after more than one year
	Other debtors	88,419	88,419
		88,419	88,419

					2025	2024
					£	£

	Due within one year
	Trade debtors	1,199,299	1,264,316
	Other debtors	14,989	15,898
	Prepayments and accrued income	169,470	200,740
		1,383,758	1,480,954

6.	Creditors: Amounts falling due within one year
					2025	2024
					£	£

	Bank loans	85,275	35,648
	Trade creditors	408,666	371,435
	Corporation tax	2,536	-
	Other taxation and social security	313,622	277,448
	Obligations under finance lease and hire purchase contracts	27,874	47,424
	Other creditors	348,661	464,735
		1,186,634	1,196,690

7.	Creditors: Amounts falling due after more than one year
					2025	2024
					£	£

	Bank loans	15,599	51,289
	Net obligations under finance leases and hire purchase contracts	101,402	126,877
	Other creditors	14,372	21,962
		131,373	200,128

Grants are credited to deferred revenue. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Page 6


ELECTRON BEAM PROCESSES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

8.	Commitments under operating leases

The Company had total commitments under non-cancellable operating leases of £272,060 (2024 - £274,511) at the reporting date.

Page 7