REGISTERED NUMBER: 09683303 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

DISCRETE SOLUTIONS LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

Mr S Payne

Mr B Addison

REGISTERED OFFICE:

Penistone 1, Suite 5

Regent Court

St Mary's Street

Penistone

South Yorkshire

S36 6DT

REGISTERED NUMBER:

09683303 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the design and provision of electrical installation services.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 February 2025 to the date of this report.

The beneficial interests of the directors holding office at 31 January 2026 in the shares of the company, according to the register of directors' interests, were as follows:

31.1.26

1.2.25

Ordinary shares of £1.00 each

Mr S Payne

1

1

Mr B Addison

-

-

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr S Payne - Director

12 May 2026

FIXED ASSETS

Tangible assets

4

11,436

14,182

CURRENT ASSETS

Debtors

5

274,876

68,490

Cash at bank

254,237

296,246

529,113

364,736

CREDITORS

Amounts falling due within one year

6

(189,380

)

(67,090

)

NET CURRENT ASSETS

339,733

297,646

TOTAL ASSETS LESS CURRENT LIABILITIES

351,169

311,828

PROVISIONS FOR LIABILITIES

(2,644

)

(3,546

)

NET ASSETS

348,525

308,282

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

348,524

308,281

SHAREHOLDERS' FUNDS

348,525

308,282

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

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 Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

Mr S Payne - Director

1.	STATUTORY INFORMATION

Discrete Solutions 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.

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.

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 cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

5,253

12,924

28,607

46,784

Additions

611

2,075

1,120

3,806

At 31 January 2026

5,864

14,999

29,727

50,590

DEPRECIATION

At 1 February 2025

2,237

7,378

22,987

32,602

Charge for year

1,413

2,291

2,848

6,552

At 31 January 2026

3,650

9,669

25,835

39,154

NET BOOK VALUE

At 31 January 2026

2,214

5,330

3,892

11,436

At 31 January 2025

3,016

5,546

5,620

14,182

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

270,218

63,046

Other debtors

4,658

5,444

274,876

68,490

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

116,499

59,453

Taxation and social security

37,124

4,154

Other creditors

35,757

3,483

189,380

67,090

7.	LEASING AGREEMENTS

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

31.1.26

31.1.25

£

£

Within one year

534

336

8.	RELATED PARTY DISCLOSURES

During the year, the company was charged £145,532 (2025 : £106,200) from Integrated Control Ltd for the provision of goods and services.

Included in other debtors is £2,000 (2025 : £2,000) owed by Integrated Control Ltd, in trade creditors is £22,857 (2025 : £18,,213) owed to Integrated Control Ltd.

Integrated Control Ltd is a Company registered in England and Wales, in which Mr S Payne is a director and shareholder.

During the year, the Company was charged £36,430 (2025 : £32,503) from Ben Addison Limited for the provision of goods and services.

During the year, the Company charged Ben Addison Ltd £673 (2025 : £163) for the provision of goods and services.

Included in trade creditors is £3,900 (2025 : £12,204) owed to Ben Addison Limited.

Ben Addison Ltd is a Company registered in England and Wales, in which Mr Ben Addison is a director and a shareholder.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Payne.