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| Company registration number: | 15662715
| Annual report and unaudited financial statements
| for the year ended 30 April 2026
| for
| Descendant Technology Limited
| Pages for filing with the Registrar

| Descendant Technology Limited
| Chartered Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Descendant Technology Limited for the year ended 30 April 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
| As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW’s regulations and guidance at https://www.icaew.com/regulation.
| This report is made solely to the Board of Directors of Descendant Technology Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Descendant Technology Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Descendant Technology Limited and its Board of Directors, as a body, for our work, or for this report.
| It is your duty to ensure that Descendant Technology Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Descendant Technology Limited. You consider that Descendant Technology Limited is exempt from the statutory audit requirement for the year.
| We have not been instructed to carry out an audit or a review of the accounts of Descendant Technology Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
| Cobble Accountants Limited
| Commerce House
| Carlton Boulevard
| Lincoln
| Lincolnshire
| LN2 4WJ
| United Kingdom
|  | Date: | 21 July 2026 |
| 1

| Company registration number: | 15662715
| Descendant Technology Limited
| Balance sheet
| as at 30 April 2026
|  |  | 30 Apr 26 |  | 30 Apr 25
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  | 912 |  |  |  | - |  |
|  |  |  |  |  | 912 |  |  |  | -
| Current assets |  |  |  |  |  |  |  |  |
| Debtors | 5 |  | 676 |  |  |  | 2,141 |  |
| Cash at bank and in hand |  |  | 3,015 |  |  |  | 216 |  |
|  |  |  |  |  | 3,691 |  |  |  | 2,357
| Creditors: amounts falling due within one year | 6 |  |  |  | (7,511) |  |  |  | (11,518)
| Net current liabilities |  |  |  |  | (3,820) |  |  |  | (9,161)
| Total assets less current liabilities |  |  |  |  | (2,908) |  |  |  | (9,161)
| NET LIABILITIES |  |  |  |  | (2,908) |  |  |  | (9,161)
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 2 |  |  |  | 2
| Profit and loss account |  |  |  |  | (2,910) |  |  |  | (9,163)
| TOTAL EQUITY |  |  |  |  | (2,908) |  |  |  | (9,161)
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
| 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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 2

| Company registration number: | 15662715
| Descendant Technology Limited
| Balance sheet - continued
| as at 30 April 2026
| 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 Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 21 July 2026 and signed on its behalf by:
| Mr J Trokis, Director |  |
| 21 July 2026 |  |
| 3

| Descendant Technology Limited
| Notes to the financial statements
| for the year ended 30 April 2026
| 1 | Company information
|  | Descendant Technology Limited is a private company registered in England and Wales. Its registered number is 15662715. The company is limited by shares. Its registered office is 15 Manor Road, Barrowby, Grantham, NG32 1BB.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Plant and machinery etc.:
|  | Plant and machinery | - | 25% reducing balance
|  | Taxation
|  | Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
|  | Current 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.
| 4

| Descendant Technology Limited
| Notes to the financial statements - continued
| for the year ended 30 April 2026
| 2 | Accounting policies - continued
|  | Deferred taxation
|  | 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| 3 | Average number of employees
|  | During the year the average number of employees was 2 (2025 - 2).
| 4 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | Additions |  |  |  |  | 1,216
|  | At 30 April 2026 |  |  |  |  | 1,216
|  | Depreciation
|  | Charge for year |  |  |  |  | 304
|  | At 30 April 2026 |  |  |  |  | 304
|  | Net book value
|  | At 30 April 2026 |  |  |  |  | 912
|  | At 30 April 2025 |  |  |  |  | -
| 5 | Debtors
|  |  | 30 Apr 26 |  | 30 Apr 25
|  |  | £ |  | £
|  | Taxation | 1 |  | -
|  | Other debtors | 675 |  | 2,141
|  |  | 676 |  | 2,141
| 5

| Descendant Technology Limited
| Notes to the financial statements - continued
| for the year ended 30 April 2026
| 6 | Creditors: amounts falling due within one year
|  |  | 30 Apr 26 |  | 30 Apr 25
|  |  | £ |  | £
|  | Trade creditors | - |  | (1)
|  | Amounts owed to directors | 7,403 |  | 10,782
|  | Social security and other tax | - |  | 95
|  | Accruals and deferred income | 108 |  | 642
|  |  | 7,511 |  | 11,518
| 7 | Share capital
|  | At the reporting date, the company had £2 of Ordinary Shares issued as share capital. The company has one class of Ordinary Shares which carry equal rights to vote, receive dividends and share in the distribution of assets on winding up.
| 8 | Controlling party
|  | The ultimate controlling party are the Directors as a result of owning 100% of the available share capital within Descendant Technology Limited.
| 6