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Company Registration No. SC668294 (Scotland)
Danu Robotics Ltd Unaudited accounts for the year ended 31 July 2025
Danu Robotics Ltd Unaudited accounts Contents
Page
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Danu Robotics Ltd Company Information for the year ended 31 July 2025
Director
Xiaoyan Ma
Company Number
SC668294 (Scotland)
Registered Office
34 High Street, Musselburgh, East Lothian United Kingdom EH21 7AG England
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Danu Robotics Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
14,938 
3,041 
Tangible assets
5,339 
7,705 
20,277 
10,746 
Current assets
Debtors
67,411 
83,906 
Cash at bank and in hand
9,374 
9 
76,785 
83,915 
Creditors: amounts falling due within one year
(301,307)
(272,483)
Net current liabilities
(224,522)
(188,568)
Total assets less current liabilities
(204,245)
(177,822)
Creditors: amounts falling due after more than one year
(300,724)
(38,063)
Net liabilities
(504,969)
(215,885)
Capital and reserves
Called up share capital
1 
1 
Share premium
422,500 
422,500 
Profit and loss account
(927,470)
(638,386)
Shareholders' funds
(504,969)
(215,885)
For the year ending 31 July 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 July 2026 and were signed on its behalf by
Xiaoyan Ma Director Company Registration No. SC668294
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Danu Robotics Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Danu Robotics Ltd is a private company, limited by shares, registered in Scotland, registration number SC668294. The registered office is 34 High Street, Musselburgh,, East Lothian, United Kingdom, EH21 7AG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2024
4,413 
Additions
16,984 
At 31 July 2025
21,397 
Amortisation
At 1 August 2024
1,372 
Charge for the year
5,087 
At 31 July 2025
6,459 
Net book value
At 31 July 2025
14,938 
At 31 July 2024
3,041 
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Danu Robotics Ltd Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
7,344 
1,570 
8,914 
Additions
- 
487 
487 
At 31 July 2025
7,344 
2,057 
9,401 
Depreciation
At 1 August 2024
816 
393 
1,209 
Charge for the year
2,448 
405 
2,853 
At 31 July 2025
3,264 
798 
4,062 
Net book value
At 31 July 2025
4,080 
1,259 
5,339 
At 31 July 2024
6,528 
1,177 
7,705 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
7,940 
10,364 
Trade debtors
29,806 
18,860 
Accrued income and prepayments
29,591 
54,682 
Other debtors
74 
- 
67,411 
83,906 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
127,432 
69,716 
Taxes and social security
78,596 
56,610 
Other creditors
21,439 
21,301 
Loans from directors
72,940 
38,994 
Accruals
900 
1,459 
Deferred income
- 
84,403 
301,307 
272,483 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
300,724 
38,063 
9
Average number of employees
During the year the average number of employees was 9 (2024: 12).
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