REGISTERED NUMBER: 03801290 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

DEUTERIUM LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

G A Jones

REGISTERED OFFICE:

Unit 4 Brooklands Farm Business Park

Bottle Lane

Binfield

Berkshire

RG42 5QX

REGISTERED NUMBER:

03801290 (England and Wales)

ACCOUNTANTS:

Vernon Gosling Friday Limited

10 Beech Court

Wokingham Road

Hurst

Reading

Berkshire

RG10 0RQ

CURRENT ASSETS

Debtors

5

9,000

55,681

Cash at bank

5,413

-

14,413

55,681

CREDITORS

Amounts falling due within one year

6

46,385

77,952

NET CURRENT LIABILITIES

(31,972

)

(22,271

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(31,972

)

(22,271

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(31,974

)

(22,273

)

SHAREHOLDERS' FUNDS

(31,972

)

(22,271

)

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

G A Jones - Director

1.	STATUTORY INFORMATION

Deuterium 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 etc

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

10,587

DEPRECIATION

At 1 August 2024

and 31 July 2025

10,587

NET BOOK VALUE

At 31 July 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

55,681

Other debtors

9,000

-

9,000

55,681

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,244

35,605

Taxation and social security

8,482

10,931

Other creditors

32,659

31,416

46,385

77,952