Scriptoria Ltd

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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Scriptoria Ltd

Accountants' Report

For The Year Ended 31 March 2026

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Scriptoria Ltd for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scriptoria Ltd for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Scriptoria Ltd , as a body, in accordance with the terms of our engagement letter dated 26 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Scriptoria Ltd and state those matters that we have agreed to state to the directors of Scriptoria Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scriptoria Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Scriptoria Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Scriptoria Ltd . You consider that Scriptoria Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Scriptoria Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27 October 2026

John F. Harvey Ltd Chartered Accountants

Dynevor House

5-6 De La Beche Street

Swansea

SA1 3HA

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Scriptoria Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 07539231

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		48,598		56,780
Tangible Assets	5		9,078		10,201

			57,676		66,981
CURRENT ASSETS
Debtors	6	326,784		439,812
Cash at bank and in hand		767,581		673,478

		1,094,365		1,113,290
Creditors: Amounts Falling Due Within One Year	7	(169,310 )		(203,403 )

NET CURRENT ASSETS (LIABILITIES)			925,055		909,887

TOTAL ASSETS LESS CURRENT LIABILITIES			982,731		976,868

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,270 )		(2,550 )

NET ASSETS			980,461		974,318

CAPITAL AND RESERVES
Called up share capital	9		20		20
Profit and Loss Account			980,441		974,298

SHAREHOLDERS' FUNDS			980,461		974,318

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Scriptoria Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on .............................................. and were signed on its behalf by:

S E Williams Director	J C Weale Director
27 October 2026

The notes on pages 5 to 9 form part of these financial statements.

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Scriptoria Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Scriptoria Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07539231 . The registered office is 1 The Hayloft, 17a Seely Road, London, SW17 9QP.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts rebates and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover represents the net invoiced sale of goods and services, except for service contracts, where turnover is recognised when the company obtains the right to consideration.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business in 2011 and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

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

Computer software has an indefinite useful life and is therefore not amortised.

Intellectual property consists of patents & licences with a useful life of 10 years and therefore is amortised at 10% per annum on a straight line basis.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% straight line
Computer & Office Equipment	33% & 20% straight line

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Scriptoria Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Scriptoria Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2025: 24)

4. Intangible Assets

	Goodwill	Other	Intellectual Property	Total
	£	£	£	£
Cost
As at 1 April 2025	150,000	7,009	6,815	163,824

As at 31 March 2026	150,000	7,009	6,815	163,824

Amortisation
As at 1 April 2025	105,000	-	2,044	107,044
Provided during the period	7,500	-	682	8,182

As at 31 March 2026	112,500	-	2,726	115,226

Net Book Value
As at 31 March 2026	37,500	7,009	4,089	48,598

As at 1 April 2025	45,000	7,009	4,771	56,780

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2025	69,259
Additions	5,333

As at 31 March 2026	74,592

Depreciation
As at 1 April 2025	59,058
Provided during the period	6,456

As at 31 March 2026	65,514

Net Book Value
As at 31 March 2026	9,078

As at 1 April 2025	10,201

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Scriptoria Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	317,992	260,754
Other debtors	8,792	179,058

	326,784	439,812

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	25,474	32,979
Other creditors	72,657	67,848
Taxation and social security	71,179	102,576

	169,310	203,403

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	2,550	2,550
Deferred taxation	(281 )	(281 )

Balance at 31 March 2026	2,269	2,269

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	20	20

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Dr Sandra Williams	87,491	-	87,491	-	-
Dr James Weale	87,499	-	87,499	-	-

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Scriptoria Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Related Party Transactions

A floating charge is held by the company's bankers over the company's assets as part of the security for a commercial mortgage taken out personally by the directors to acquire the business premises they rent to the company at a fair market rent.

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Directors	S E Williams
	J C Weale

Secretary	S E Williams

Company Number	07539231

Registered Office	1 The Hayloft
	17a Seely Road
	London
	SW17 9QP

Accountants	John F. Harvey Ltd Chartered Accountants
	Dynevor House
	5-6 De La Beche Street
	Swansea
	SA1 3HA