REGISTERED NUMBER: 12553321 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 31 JULY 2025

FOR

D2H ADVANCED TECHNOLOGIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Davies

SECRETARY:

M Jackson

REGISTERED OFFICE:

16 Balmer Cut

Buckingham Industrial Estate

Buckingham

MK18 1UL

REGISTERED NUMBER:

12553321 (England and Wales)

ACCOUNTANT:

Ewing Accounts Ltd

Chilcompton

Green Lane

Aspley Guise

Bedfordshire

MK17 8EN

FIXED ASSETS

Intangible assets

4

88,667

119,700

Tangible assets

5

10,329

18,284

98,996

137,984

CURRENT ASSETS

Debtors

6

263,792

394,238

Cash at bank

5,944

38,664

269,736

432,902

CREDITORS

Amounts falling due within one year

7

(385,710

)

(292,368

)

NET CURRENT (LIABILITIES)/ASSETS

(115,974

)

140,534

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,978

)

278,518

CREDITORS

Amounts falling due after more than one year

8

(17,733

)

(33,250

)

NET (LIABILITIES)/ASSETS

(34,711

)

245,268

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(35,711

)

244,268

(34,711

)

245,268

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2025 and were signed by:

J Davies - Director

1.	STATUTORY INFORMATION

D2H Advanced Technologies Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

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

Development costs are being amortised evenly over their estimated useful life of five years.

Software development

Software Development costs have been capialised at cost and are being amortised over 5 years.

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 etc

-

33% on cost and 20% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 July 2025

266,000

AMORTISATION

At 1 January 2025

146,300

Charge for period

31,033

At 31 July 2025

177,333

NET BOOK VALUE

At 31 July 2025

88,667

At 31 December 2024

119,700

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

52,917

Additions

932

At 31 July 2025

53,849

DEPRECIATION

At 1 January 2025

34,633

Charge for period

8,887

At 31 July 2025

43,520

NET BOOK VALUE

At 31 July 2025

10,329

At 31 December 2024

18,284

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

73,834

153,795

Other debtors

189,958

240,443

263,792

394,238

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

173,304

90,385

Taxation and social security

45,957

18,522

Other creditors

166,449

183,461

385,710

292,368

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

17,733

33,250

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

15,000

-

Between one and five years

12,500

-

27,500

-