ACCOUNTS - Final Accounts preparation

Registered number: 13794766

DEUTERIUM ASSET MANAGEMENT LIMITED

UNAUDITED

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

DEUTERIUM ASSET MANAGEMENT LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 5

DEUTERIUM ASSET MANAGEMENT LIMITED

REGISTERED NUMBER: 13794766

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		997,063		-
			997,063		-
Current assets
Debtors: amounts falling due within one year	5	9,000		9,000
		9,000		9,000
Creditors: amounts falling due within one year		(997,063)		-
Net current (liabilities)/assets			(988,063)		9,000
Total assets less current liabilities			9,000		9,000

Net assets			9,000		9,000

Capital and reserves
Called up share capital	7	9,000	9,000
		9,000	9,000

DEUTERIUM ASSET MANAGEMENT LIMITED

REGISTERED NUMBER: 13794766

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

O O Ozsan

Director

Date: 23 July 2026

The notes on pages 3 to 5 form part of these financial statements.

DEUTERIUM ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

The company is a private company, limited by shares and registered in England and Wales, registration number 13794766. The registered address of the company is Elsley Court, 20-22 Great Titchfield Street, London, United Kingdom, W1W 8BE.

The company has not traded during the year.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilitie are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, other creditors and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

DEUTERIUM ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	997,063
	At 31 December 2025	997,063

Subsidiary undertaking
The following was a subsidiary undertaking of the company:
Name	Principal activity	Class of shares	Holding

Deuterium Capital Management LLC

Investment advisory

Ordinary

100%

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	9,000	9,000

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Other creditors	997,063	-

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

9,000 Ordinary shares of £1.00 each	9,000	9,000

DEUTERIUM ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35. Included in other creditors at the year end is £997,063 (2024 - £NIL) due to the director. The loan is repayable on demand.