REGISTERED NUMBER: 07041772 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Digital Micrometers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A E Bentley

Mr A E Bentley

REGISTERED OFFICE:

DML, 375-383 Attercliffe Road

Sheffield

South Yorkshire

S9 3QU

REGISTERED NUMBER:

07041772 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

84,809

4,929

84,809

4,929

CURRENT ASSETS

Stocks

233,949

238,299

Debtors

6

410,327

356,923

Cash at bank

130,773

64,480

775,049

659,702

CREDITORS

Amounts falling due within one year

7

453,058

323,758

NET CURRENT ASSETS

321,991

335,944

TOTAL ASSETS LESS CURRENT LIABILITIES

406,800

340,873

CREDITORS

Amounts falling due after more than one year

8

134,976

120,032

NET ASSETS

271,824

220,841

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

271,624

220,641

271,824

220,841

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

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

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 5 June 2026 and were signed on its behalf by:

Mr A E Bentley - Director

Mr A E Bentley - Director

1.	STATUTORY INFORMATION

Digital Micrometers 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

Computer software has been amortised in full, over the course of its useful life.

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 reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

2,223

AMORTISATION

At 1 November 2024

and 31 October 2025

2,223

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

17,394

Additions

90,567

At 31 October 2025

107,961

DEPRECIATION

At 1 November 2024

12,465

Charge for year

10,687

At 31 October 2025

23,152

NET BOOK VALUE

At 31 October 2025

84,809

At 31 October 2024

4,929

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

121,834

75,986

Amounts owed by group undertakings

276,085

277,015

Other debtors

12,408

3,922

410,327

356,923

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

89,848

68,425

Trade creditors

223,847

110,040

Taxation and social security

88,604

107,666

Other creditors

50,759

37,627

453,058

323,758

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

134,976

120,032

9.	RELATED PARTY DISCLOSURES

At the year end, £276,085 (2024: £277,015) was owed from Houndkirk Ltd to Digital Micrometers Ltd.