REGISTERED NUMBER: 04663048 (England and Wales)

DECONTAMINATION RESPIRATORY SERVICES

LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Black

J C Goodhind

REGISTERED OFFICE:

Elgee Works

Victoria Street

Desborough

Kettering

Northamptonshire

NN14 2LX

REGISTERED NUMBER:

04663048 (England and Wales)

SENIOR STATUTORY AUDITOR:

William David Chinn

AUDITORS:

Stour Accountants Limited

Chartered Certified Accountants and Statutory

Auditors

402-403 Stourport Road

Kidderminster

Worcestershire

DY11 7BG

FIXED ASSETS

Tangible assets

5

18,074

22,592

CURRENT ASSETS

Debtors

6

3,360

6,806

Cash at bank

7,668

12,000

11,028

18,806

CREDITORS

Amounts falling due within one year

7

4,309

7,177

NET CURRENT ASSETS

6,719

11,629

TOTAL ASSETS LESS CURRENT LIABILITIES

24,793

34,221

PROVISIONS FOR LIABILITIES

9

-

1,463

NET ASSETS

24,793

32,758

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

24,693

32,658

SHAREHOLDERS' FUNDS

24,793

32,758

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 27th July 2026 and were signed on its behalf by:

J C Goodhind - Director

1.	STATUTORY INFORMATION

Decontamination Respiratory Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements are rounded to the nearest £.

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

-

20% on reducing balance

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.

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 2 (2024 - 4 ) .

4.	AUDITORS' REMUNERATION

Period

1/6/24

Year ended

to

31/10/25

31/10/24

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

1,000

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st November 2024

and 31st October 2025

45,648

DEPRECIATION

At 1st November 2024

23,056

Charge for year

4,518

At 31st October 2025

27,574

NET BOOK VALUE

At 31st October 2025

18,074

At 31st October 2024

22,592

Assets having a total net book value of £0 (2024 - £22,592) are subject to hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,199

Other debtors

3,360

3,607

3,360

6,806

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

-

5,545

Amounts owed to group undertakings

2,559

-

Taxation and social security

-

432

Other creditors

1,750

1,200

4,309

7,177

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

-

5,545

Non-cancellable

operating leases

2025

2024

£

£

Within one year

-

5,545

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

1,463

Deferred tax

£

Balance at 1st November 2024

1,463

Credit to Income Statement during year

(1,463

)

Balance at 31st October 2025

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

William David Chinn (Senior Statutory Auditor)

for and on behalf of Stour Accountants Limited

12.	RELATED PARTY DISCLOSURES

Decontamination Respiratory Services Limited is a wholly owed subsidiary of Beacon International Limited.

As at 31 October 2025 £2,559 was due to Beacon International Limited from Decontamination Respiratory Services Limited. At 31st October 2024 £3,069 was due from Beacon International Limited to Decontamination Respiratory Services Limited.

During the year sales of £nil (2024 £119,136) were made to Beacon International Limited, purchases of goods and services of £nil (2024 £31,527) were made from Beacon International Limited.

13.	ULTIMATE CONTROLLING PARTY

The company is controlled by Beacon International Holdings Ltd

Registered office address: Beauchamp House, 402-403 Stourport Road, Kidderminster, England, DY11 7BG.