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Reports Dated : 09/04/2026 | Registered Number: 13332928
England and Wales
DCS SMART CONTROL SYSTEMS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

DCS Smart Control Systems Limited Contents Page For the year ended 31 March 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

DCS Smart Control Systems Limited Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of DCS Smart Control Systems Limited 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 DCS Smart Control Systems Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of DCS Smart Control Systems Limited, as a body, in accordance with the terms of our engagement letter dated. Our work has been undertaken solely to prepare for your approval the accounts of DCS Smart Control Systems Limited and state those matters that we have agreed to state to the Board of Directors of DCS Smart Control Systems Limited, 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 DCS Smart Control Systems Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that DCS Smart Control Systems Limited 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 of DCS Smart Control Systems Limited. You consider that DCS Smart Control Systems Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of DCS Smart Control Systems Limited. 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 statutory accounts 31 March 2026. .................................................... FDCA Limited Office 2 Bennet's House 21 Leyton Road Harpenden AL5 2HU 08 April 2026 1

DCS Smart Control Systems Limited Statement of Financial Position As at 31 March 2026
| Notes | 31/03/2026 £ |  | 31/03/2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,589 |  | 922
|  | 1,589 |  | 922
Current assets |  |  |
Debtors |  | 19,215 |  | 12,982
Cash at bank and in hand |  | 29,684 |  | 28,425
|  | 48,899 |  | 41,407
Creditors: amount falling due within one year |  | (29,589) |  | (22,312)
Net current assets |  | 19,310 |  | 19,095
Total assets less current liabilities |  | 20,899 |  | 20,017
Net assets |  | 20,899 |  | 20,017
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 20,799 |  | 19,917
Shareholders' funds |  | 20,899 |  | 20,017
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 08 April 2026 and were signed by:
------------------------------- Oktay Orak Director
2

DCS Smart Control Systems Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information DCS Smart Control Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 13332928, registration address Office 2, Bennet's House , 21 Leyton Road, Harpenden, AL5 2HU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 18% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 April 2025 | 1,124 |  | 1,124
Additions | 892 |  | 892
Disposals | - |  | -
At 31 March 2026 | 2,016 |  | 2,016
Depreciation
At 01 April 2025 | 202 |  | 202
Charge for year | 225 |  | 225
On disposals | - |  | -
At 31 March 2026 | 427 |  | 427
Net book values
Closing balance as at 31 March 2026 | 1,589 |  | 1,589
Opening balance as at 01 April 2025 | 922 |  | 922
4. | Share Capital Authorised 100 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 31/03/2026 £ |  | 31/03/2025 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3