Desmog UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11042361

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets			493		637

			493		637
CURRENT ASSETS
Debtors	4	62,087		49,245
Cash at bank and in hand		234,640		308,619

		296,727		357,864
Creditors: Amounts Falling Due Within One Year	5	(61,679 )		(133,919 )

NET CURRENT ASSETS (LIABILITIES)			235,048		223,945

TOTAL ASSETS LESS CURRENT LIABILITIES			235,541		224,582

NET ASSETS			235,541		224,582

Income and Expenditure Account			235,541		224,582

MEMBERS' FUNDS			235,541		224,582

Page 1

Page 2

Desmog UK Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Brendan DeMelle

Director

15/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Desmog UK Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11042361 . The registered office is 5 Brayford Square, London, E1 0SG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The company is a public benefit entity in terms of FRS102.

2.2. Turnover

Turnover includes grants received and receivable.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

2.4. Government Grant

Grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.

All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.

2.5. True and fair override - non government grants

During the period the company received non-government grants in advance totalling £38,783 . According to Section PBE34.67 of FRS102, it is not permitted for a public benefit entity to use the accruals model for a non-government grant. The underlying substance of the non-government grants received in the period is the same as government grants, and so the directors have chosen to override PBE34.67 in order to show a true and fair view, and account for the non-government grants on the accruals basis, on the same basis as government grants.

The directors confirm that the accounts show a true and fair view.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 8)

Page 3

Page 4

Desmog UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,355	4,746
Prepayments and accrued income	55,732	44,499

	62,087	49,245

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,279	490
Cycle to Work	-	283
Other taxes and social security	10,278	12,556
Deferred grant income	38,783	114,820
Accruals and deferred income	11,339	5,770

	61,679	133,919

6. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 4