Company registration number 02352752 (England and Wales)
BRADTEC DECON TECHNOLOGIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
PO6 3TH
BRADTEC DECON TECHNOLOGIES LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2
Notes to the financial statements
3 - 5
BRADTEC DECON TECHNOLOGIES LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr. A Gauvin
Onet Technologies SAS
Company number
02352752
Registered office
c/o TC Group
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
PO6 3TH
Accountants
TC Group
3 Acorn Business Centre
Northarbour Road
Cosham
Portsmouth
Hampshire
PO6 3TH
Bankers
BNP Paribas Fortis
5 Aldermanbury Square
London
EC2V 7HR
BRADTEC DECON TECHNOLOGIES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
1,938
1,938
Creditors: amounts falling due within one year
5
(60,152)
(60,152)
Net current liabilities
(58,214)
(58,214)
Capital and reserves
Called up share capital
75,000
75,000
Profit and loss reserves
(133,214)
(133,214)
Total equity
(58,214)
(58,214)

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 September 2025 and are signed on its behalf by:
Mr. A Gauvin
Director
Company registration number 02352752 (England and Wales)
BRADTEC DECON TECHNOLOGIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 company has been dormant throughout the year ended 31 December 2024, receiving no income and incurring no expense.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is dependent on the continued financial support of its parent company, Onet SA. The directors have prepared these financial statements on the going concern basis on the assumption that such support will continue for the foreseeable future.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Patents
Patents are valued at cost less accumulated amortisation and impairment. Patent Expenditure is written off at 25% per annum on a straight line basis.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BRADTEC DECON TECHNOLOGIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

1.10

Related party transactions

The company is a wholly owned subsidiary of ONET SA the consolidated accounts of which are publicly available. Accordingly, the company has taken advantage of the exemp ti on under 33.1A of FRS 102 from disclosing transac ti ons with group undertakings of the ONET group.

2
Employees

The company employed no persons during the year. The average monthly number of persons employed by the company during the year was:

2024
2023
Number
Number
Total
0
0
BRADTEC DECON TECHNOLOGIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -
3
Intangible fixed assets
Patents
Scientific Research
Total
£
£
£
Cost
At 1 January 2024 and 31 December 2024
22,492
50,000
72,492
Amortisation and impairment
At 1 January 2024 and 31 December 2024
22,492
50,000
72,492
Carrying amount
At 31 December 2024
-
0
-
0
-
0
At 31 December 2023
-
0
-
0
-
0
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
1,938
1,938
5
Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
60,152
60,152
6
Control

The ultimate parent undertaking and controlling party is ONET SA, a company registered in France.

Copies of the the ONET SA financial statements, which is the largest group to consolidate these financial statements, can be obtained from the following address:

ONET SA
36 Boulevard de L'Ocean
13009 Marseille
France

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