DETECTION TECHNOLOGIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Berlemann

S Hunt

REGISTERED OFFICE:

Unit A,Fairview Building

Heage Road Industrial Estate

Ripley

Derbyshire

DE5 3GH

REGISTERED NUMBER:

06219348 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Tangible assets

4

30,110

34,678

CURRENT ASSETS

Stocks

322,617

286,667

Debtors

5

187,515

193,560

Cash at bank

597,423

849,526

1,107,555

1,329,753

CREDITORS

Amounts falling due within one year

6

36,635

59,446

NET CURRENT ASSETS

1,070,920

1,270,307

TOTAL ASSETS LESS CURRENT LIABILITIES

1,101,030

1,304,985

PROVISIONS FOR LIABILITIES

7

2,200

3,400

NET ASSETS

1,098,830

1,301,585

CAPITAL AND RESERVES

Called up share capital

8

50,000

50,000

Retained earnings

1,048,830

1,251,585

SHAREHOLDERS' FUNDS

1,098,830

1,301,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

S Berlemann - Director

1.	STATUTORY INFORMATION

Detection Technologies 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 (£).

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.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

54,764

52,090

5,786

29,638

142,278

Additions

-

-

652

1,453

2,105

At 31 December 2025

54,764

52,090

6,438

31,091

144,383

DEPRECIATION

At 1 January 2025

33,704

50,951

3,404

19,541

107,600

Charge for year

2,745

284

759

2,885

6,673

At 31 December 2025

36,449

51,235

4,163

22,426

114,273

NET BOOK VALUE

At 31 December 2025

18,315

855

2,275

8,665

30,110

At 31 December 2024

21,060

1,139

2,382

10,097

34,678

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

151,925

164,017

Other debtors

35,590

29,543

187,515

193,560

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,441

14,437

Taxation and social security

12,228

33,052

Other creditors

6,966

11,957

36,635

59,446

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,200

3,400

Deferred

tax

£

Balance at 1 January 2025

3,400

Provided during year

(1,200

)

Balance at 31 December 2025

2,200

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50,000

Ordinary

£1

50,000

50,000

9.	ULTIMATE HOLDING COMPANY

The company is a subsidiary of PeriNet GmbH, a company incorporated in Germany.