Company No: 15655982 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	K Alexander (Appointed 17 April 2024)
	P Basford (Appointed 24 January 2025)
	J Dolman (Appointed 17 April 2024)
	I Marziano (Appointed 17 April 2024)
	J Murphy (Appointed 10 May 2024)
	L Taylor (Appointed 17 April 2024)
	P Whiteside (Appointed 14 July 2025)

Registered office	Discovery Park House Discovery Park
	Ramsgate Road
	Sandwich
	CT13 9ND
	United Kingdom

Company number

15655982 (England and Wales)

Accountant	Kreston Reeves LLP
	37 St Margarets Street
	Canterbury
	Kent
	CT1 2TU

	Note	30.06.2025
		£
Fixed assets
Tangible assets	4	352,397
		352,397
Current assets
Debtors	5	485,231
Cash at bank and in hand	6	283,550
		768,781
Creditors: amounts falling due within one year	7	( 283,912)
Net current assets		484,869
Total assets less current liabilities		837,266
Creditors: amounts falling due after more than one year	8	( 155,834)
Net assets		681,432
Capital and reserves
Called-up share capital	9	60,007
Share premium account	12	69,993
Profit and loss account		551,432
Total shareholders' funds		681,432

For the financial period ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Particology Ltd (registered number: 15655982) were approved and authorised for issue by the Board of Directors on 09 January 2026. They were signed on its behalf by:

K Alexander Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Particology Ltd (the Company) 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 the Company's registered office is Discovery Park House Discovery Park, Ramsgate Road, Sandwich, CT13 9ND, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 % reducing balance
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Period from 17.04.2024 to 30.06.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	3

4. Tangible assets

	Plant and machinery		Computer equipment		Total
	£		£		£
Cost
At 17 April 2024	0		0		0
Additions	396,230		5,433		401,663
At 30 June 2025	396,230		5,433		401,663
Accumulated depreciation
At 17 April 2024	0		0		0
Charge for the financial period	48,693		573		49,266
At 30 June 2025	48,693		573		49,266
Net book value
At 30 June 2025	347,537		4,860		352,397

5. Debtors

	30.06.2025
	£
Trade debtors	261,488
Prepayments and accrued income	216,065
Other debtors	7,678
	485,231

6. Cash and cash equivalents

	30.06.2025
	£
Cash at bank and in hand	283,550

7. Creditors: amounts falling due within one year

	30.06.2025
	£
Trade creditors	16,254
Amounts owed to directors	34,000
Other loans	89,993
Accruals	94,880
Taxation and social security	43,922
Other creditors	4,863
	283,912

8. Creditors: amounts falling due after more than one year

	30.06.2025
	£
Other creditors	155,834

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	30.06.2025
	£
Allotted, called-up and fully-paid
7 Ordinary shares of £ 1.00 each	7
60 Preference shares of £ 1,000.00 each	60,000
	60,007

10. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	30.06.2025
	£
within one year	73,581
between one and five years	121,568
	195,149

11. Related party transactions

All related party transactions during the current period were made under normal market conditions.

12. Reserves

Profit and loss account

This reserve comprises all current and prior period retained profits and losses after deducting any distributions made to the Company's shareholders.

Share premium account

This reserve records the amount above nominal value received for the shares issued by the company. Share premium may only be utilised to write-off any expenses incurred or commissions paid on the issue of those shares, or to pay up new shares to be allotted to members as fully paid bonus shares.

13. Ultimate controlling party

The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.