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REGISTERED NUMBER: 07588741 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| DEASELEC LIMITED |

| DEASELEC LIMITED (REGISTERED NUMBER: 07588741) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DEASELEC LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | T Deas

| K E Deas

| REGISTERED OFFICE: | Fulford House

| Newbold Terrace

| Leamington Spa

| Warwickshire

| CV32 4EA

| REGISTERED NUMBER: | 07588741 (England and Wales)

| ACCOUNTANTS: | TGFP

| Chartered Accountants

| Fulford House

| Newbold Terrace

| Leamington Spa

| Warwickshire

| CV32 4EA

| DEASELEC LIMITED (REGISTERED NUMBER: 07588741) |

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 63,129 |  | 64,567 |  |

CURRENT ASSETS

Stocks | 41,000 |  | 56,000 |  |

Debtors | 5 | 155,703 |  | 100,624 |  |

Cash at bank | 7 |  | 3,149 |  |

196,710 |  | 159,773 |  |

CREDITORS

Amounts falling due within one year | 6 | 204,911 |  | 133,501 |  |

NET CURRENT (LIABILITIES)/ASSETS | (8,201 | ) | 26,272 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 54,928 |  | 90,839 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 53,834 |  | 88,928 |  |

NET ASSETS | 1,094 |  | 1,911 |  |

CAPITAL AND RESERVES

Called up and paid share capital | 100 |  | 100 |  |

Retained earnings | 994 |  | 1,811 |  |

SHAREHOLDERS' FUNDS | 1,094 |  | 1,911 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| DEASELEC LIMITED (REGISTERED NUMBER: 07588741) |

BALANCE SHEET - continued

30 APRIL 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

T Deas - Director

| DEASELEC LIMITED (REGISTERED NUMBER: 07588741) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Deaselec 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 represents net invoiced sales of goods and services, excluding value added tax.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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.

| Financial instruments

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| DEASELEC LIMITED (REGISTERED NUMBER: 07588741) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Going concern

| The financial statements have been prepared on the going concern concept. This assumes that the company will achieve a profitable level of trading and will continue to enjoy the support of it's bankers and creditors. The financial statements do not account for any adjustments that would be required if the company was unable to achieve these objectives.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 150,478 |  |

| Additions | 21,546 |  |

| At 30 April 2025 | 172,024 |  |

| DEPRECIATION

| At 1 May 2024 | 85,911 |  |

| Charge for year | 22,984 |  |

| At 30 April 2025 | 108,895 |  |

| NET BOOK VALUE

| At 30 April 2025 | 63,129 |  |

| At 30 April 2024 | 64,567 |  |

| DEASELEC LIMITED (REGISTERED NUMBER: 07588741) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 64,561 |  | 27,740 |  |

| Other debtors | 91,142 |  | 72,884 |  |

155,703 |  | 100,624 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 100,059 |  | 46,876 |  |

| Trade creditors | 93,636 |  | 69,877 |  |

| Taxation and social security | 7,958 |  | 14,272 |  |

| Other creditors | 3,258 |  | 2,476 |  |

204,911 |  | 133,501 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 53,834 |  | 88,928 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year the director operated a loan with the company with no fixed terms of repayment or interest. Amounts advanced during the year were £50,771 (2024 - £37,443) and repayments during the year were £37,443 (2024 - £59,977). At the year end the amount owing to the company was £50,771 (2024 - £37,443).