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Registered Number: 11338922
England and Wales
PRAECIS DX LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Praecis DX Limited Contents Page For the year ended 31 May 2025
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Financial Statements | 4

Praecis DX Limited Company Information For the year ended 31 May 2025
Director | Kevin Slater
Registered Number | 11338922
Registered Office | Gallon House 47 Kirkgate Knaresborough HG5 8BZ
Accountants | Best Accountancy Services Ltd Harrogate Business Centre, Hammerain House Hookstone Avenue Harrogate North Yorkshire HG2 8ER
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Praecis DX Limited Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of Praecis DX Limited for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Praecis DX Limited for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Praecis DX Limited, as a body, in accordance with the terms of our engagement letter dated 13 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of Praecis DX Limited and state those matters that we have agreed to state to the Board of Directors of Praecis DX Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Praecis DX Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Praecis DX 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 Praecis DX Limited. You consider that Praecis DX 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 Praecis DX 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 accounts 31 May 2025. .................................................... Best Accountancy Services Ltd Harrogate Business Centre, Hammerain House Hookstone Avenue Harrogate North Yorkshire HG2 8ER 14 August 2026 2

Praecis DX Limited Balance Sheet As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 0 |  | 23,871
|  | 0 |  | 23,871
Current assets |  |  |
Debtors | 4 | 4,614 |  | 19,751
Cash at bank and in hand |  | (19,729) |  | (19,304)
|  | (15,115) |  | 447
Creditors: amount falling due within one year | 5 | (9,515) |  | (104,596)
Net current assets |  | (24,630) |  | (104,149)
Total assets less current liabilities |  | (24,630) |  | (80,278)
Creditors: amount falling due after more than one year | 6 | (15,229) |  | (13,095)
Net assets |  | (39,859) |  | (93,373)
Capital and reserves |  |  |
Called up share capital |  | 1,000 |  | 1,000
Share Premium Account | 7 | 134,790 |  | 134,790
Profit and loss account |  | (175,649) |  | (229,163)
Shareholders' funds |  | (39,859) |  | (93,373)
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 of Companies. The financial statements were approved by the director on 14 August 2026 and were signed by:
------------------------------- Kevin Slater Director
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Praecis DX Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Praecis DX Limited is a private company, limited by shares, registered in England and Wales, registration number 11338922, registration address Gallon House, 47 Kirkgate, Knaresborough, HG5 8BZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 31,461 |  | 902 |  | 32,363
Additions | - |  | - |  | -
Disposals | (31,461) |  | (902) |  | (32,363)
At 31 May 2025 | - |  | - |  | -
Depreciation
At 01 June 2024 | 8,301 |  | 191 |  | 8,492
Charge for year | 5,790 |  | 178 |  | 5,968
On disposals | (14,091) |  | (369) |  | (14,460)
At 31 May 2025 | - |  | - |  | -
Net book values
Closing balance as at 31 May 2025 | - |  | - |  | -
Opening balance as at 01 June 2024 | 23,160 |  | 711 |  | 23,871
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 4,614 |  | 19,751
| 4,614 |  | 19,751
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 20,467
Bank Loans & Overdrafts | 4,500 |  | 4,500
Taxation and Social Security | 3,693 |  | 5,693
Other Creditors | 1,322 |  | 73,936
| 9,515 |  | 104,596
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 15,229 |  | 13,095
| 15,229 |  | 13,095
7. | Share Premium Account
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Equity Share Premium b/fwd | 134,790 |  | 109,790
Equity Share Premium - New Issue | 0 |  | 25,000
| 134,790 |  | 134,790
8. | Advances and Credits Kevin Slater During the year ended 31st May 2025, an additional loan of £1,028 was made from the Director to the Company, and £1,159 was repaid to the Director.
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Kevin Slater | 131 |  | 1,028 |  | 0 |  | 1,159 |  | 0 |  | 0 |  | 0
| 131 |  | 1,028 |  | 0 |  | 1,159 |  | 0 |  | 0 |  | 0
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Kevin Slater | 3,153 |  | 6,899 |  | 0 |  | 9,921 |  | 0 |  | 0 |  | 131
| 3,153 |  | 6,899 |  | 0 |  | 9,921 |  | 0 |  | 0 |  | 131
9. | Cessation of Trade The Company ceased to trade on the 31st May 2025 and will be dissolved in due course.
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