IRIS Accounts Production v26.1.10.60 SC788592 Board of Directors 1.12.24 30.11.25 30.11.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC788592 2024-11-30 SC788592 2025-11-30 SC788592 2024-12-01 2025-11-30 SC788592 2023-11-07 SC788592 2023-11-08 2024-11-30 SC788592 2024-11-30 SC788592 ns15:Scotland 2024-12-01 2025-11-30 SC788592 ns14:PoundSterling 2024-12-01 2025-11-30 SC788592 ns10:Director1 2024-12-01 2025-11-30 SC788592 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC788592 ns10:SmallEntities 2024-12-01 2025-11-30 SC788592 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC788592 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 SC788592 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC788592 ns10:FullAccounts 2024-12-01 2025-11-30 SC788592 1 2024-12-01 2025-11-30 SC788592 ns10:Director2 2024-12-01 2025-11-30 SC788592 ns10:Director3 2024-12-01 2025-11-30 SC788592 ns10:RegisteredOffice 2024-12-01 2025-11-30 SC788592 ns5:CurrentFinancialInstruments 2025-11-30 SC788592 ns5:CurrentFinancialInstruments 2024-11-30 SC788592 ns5:ShareCapital 2025-11-30 SC788592 ns5:ShareCapital 2024-11-30 SC788592 ns5:SharePremium 2025-11-30 SC788592 ns5:SharePremium 2024-11-30 SC788592 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 SC788592 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 SC788592 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 SC788592 ns5:ComputerSoftware 2024-12-01 2025-11-30 SC788592 ns5:PlantMachinery 2024-12-01 2025-11-30 SC788592 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-30 SC788592 ns5:IntangibleAssetsOtherThanGoodwill 2025-11-30 SC788592 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-30 SC788592 ns5:PlantMachinery 2024-11-30 SC788592 ns5:PlantMachinery 2025-11-30 SC788592 ns5:PlantMachinery 2024-11-30 SC788592 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 SC788592 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 SC788592 ns5:WithinOneYear 2025-11-30 SC788592 ns5:WithinOneYear 2024-11-30 SC788592 2 ns10:Director2 2024-11-30 SC788592 2 ns10:Director2 2023-11-07 SC788592 2 ns10:Director2 2024-12-01 2025-11-30 SC788592 2 ns10:Director2 2023-11-08 2024-11-30 SC788592 2 ns10:Director2 2025-11-30 SC788592 2 ns10:Director2 2024-11-30 SC788592 ns10:Director1 1 2024-11-30 SC788592 ns10:Director1 1 2023-11-07 SC788592 ns10:Director1 1 2024-12-01 2025-11-30 SC788592 ns10:Director1 1 2023-11-08 2024-11-30 SC788592 ns10:Director1 1 2025-11-30 SC788592 ns10:Director1 1 2024-11-30

REGISTERED NUMBER: SC788592 (Scotland)

| Danu Insights Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| Danu Insights Limited (Registered number: SC788592) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Danu Insights Limited |

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | Dr. C G Lucas

| Mr S N J Bostock

| Mr C Maynard

| REGISTERED OFFICE: | Codebase Edinburgh

| Argyle House

| 3 Lady Lawson Street

| Edinburgh

| EH9 9DR

| REGISTERED NUMBER: | SC788592 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | Monzo

| Broadwalk House

| 5 Appold Street

| London

| EC2A 2AG

| Danu Insights Limited (Registered number: SC788592) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,720 |  | 3,440 |  |

Tangible assets | 5 | 2,907 |  | 510 |  |

4,627 |  | 3,950 |  |

CURRENT ASSETS

Debtors | 6 | 12,933 |  | 8,942 |  |

Cash at bank | 382,562 |  | 680,128 |  |

395,495 |  | 689,070 |  |

CREDITORS

Amounts falling due within one year | 7 | 18,548 |  | 34,457 |  |

NET CURRENT ASSETS | 376,947 |  | 654,613 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 381,574 |  | 658,563 |  |

CAPITAL AND RESERVES

Called up share capital | 107 |  | 107 |  |

Share premium | 759,957 |  | 759,957 |  |

Retained earnings | (378,490 | ) | (101,501 | ) |

381,574 |  | 658,563 |  |

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

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

| Danu Insights Limited (Registered number: SC788592) |

Balance Sheet - continued

30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Mr S N J Bostock - Director

| Danu Insights Limited (Registered number: SC788592) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Danu Insights Limited is a private company, limited by shares , registered in Scotland. 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.

| Computer software is being amortised evenly over its estimated useful life of three 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 | - | 25% on cost

| Financial instruments

| Financial instruments comprise financial assets and financial liabilities which are recognised when the company become a party to the contractual provisions of the instrument. Financial instruments are classified as "basic" in accordance with FRS102 and are accounted for at amortised cost using the effective interest method.The effective interest rate is the rate that exactly discounts estimated future cash flows over the life of the financial assets or liability to the net carrying amount on initial

| recognition. Discounting is not applied to short-term receivables and payables, where the effect is

| immaterial.

| Financial assets at cost compromise bank, trade debtors and other debtors. Financial liabilities

| compromise trade creditors, accruals and other creditors.

| Danu Insights Limited (Registered number: SC788592) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 principle, which assumes that the company will continue to trade in the foreseeable future. In order to do so the company will require the continued support of its directors. The directors will continue to support the company and is confident of the continued support of the bank and other creditors.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 2 ) .

| Danu Insights Limited (Registered number: SC788592) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 5,160 |  |

| AMORTISATION

| At 1 December 2024 | 1,720 |  |

| Charge for year | 1,720 |  |

| At 30 November 2025 | 3,440 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,720 |  |

| At 30 November 2024 | 3,440 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024 | 532 |  |

| Additions | 2,729 |  |

| At 30 November 2025 | 3,261 |  |

| DEPRECIATION

| At 1 December 2024 | 22 |  |

| Charge for year | 332 |  |

| At 30 November 2025 | 354 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,907 |  |

| At 30 November 2024 | 510 |  |

| Danu Insights Limited (Registered number: SC788592) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 12,933 |  | 8,942 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 2,425 |  | 11,240 |  |

| Taxation and social security | 8,589 |  | 5,110 |  |

| Other creditors | 7,534 |  | 18,107 |  |

18,548 |  | 34,457 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 5,094 |  | 5,400 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the year ended 30 November 2025 and the period ended 30 November 2024:

2025 | 2024 |

£ | £ |

| Dr. C G Lucas

| Balance outstanding at start of year | 8,493 |  | - |  |

| Amounts advanced | - |  | 8,558 |  |

| Amounts repaid | (8,558 | ) | (65 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (65 | ) | 8,493 |  |

| Danu Insights Limited (Registered number: SC788592) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Mr S N J Bostock

| Balance outstanding at start of year | 8,174 |  | - |  |

| Amounts advanced | 3,635 |  | 8,174 |  |

| Amounts repaid | (8,174 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 3,635 |  | 8,174 |  |