REGISTERED NUMBER: 02731229

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DIGITAL SCIENTIFIC INSTRUMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E Nacheva

C D Grace

REGISTERED OFFICE:

C/O TC Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

BUSINESS ADDRESS:

c/o Mr C Grace

Fairfields

Waterend

Saffron Walden

Essex

CB10 2NA

REGISTERED NUMBER:

02731229

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

4,597

4,349

CURRENT ASSETS

Debtors

6

90,449

43,504

Cash and cash equivalents

134,194

144,856

224,643

188,360

CREDITORS

Amounts falling due within one year

7

(50,863

)

(34,031

)

NET CURRENT ASSETS

173,780

154,329

TOTAL ASSETS LESS CURRENT LIABILITIES

178,377

158,678

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

178,277

158,578

SHAREHOLDERS' FUNDS

178,377

158,678

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

C D Grace - Director

1.	STATUTORY INFORMATION

Digital Scientific Instruments Ltd is a private company, limited by shares , registered in Not specified/Other. 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of information technology services and maintenance, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33.33% on cost

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

115,427

Additions

3,379

At 31 December 2025

118,806

DEPRECIATION

At 1 January 2025

111,078

Charge for year

3,131

At 31 December 2025

114,209

NET BOOK VALUE

At 31 December 2025

4,597

At 31 December 2024

4,349

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

90,449

43,504

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

47,043

21,362

Other creditors

3,820

12,669

50,863

34,031

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

C D Grace

Balance outstanding at start of year

30,191

3,344

Amounts advanced

100,386

86,522

Amounts repaid

(72,905

)

(59,675

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

57,672

30,191

During the year a dividend was voted to Mr C D Grace of £59,900 (2024: £49.000).

10.	RELATED PARTY DISCLOSURES

Amounts due to the company at the balance sheet date are:

Dr C D Grace - £57,672 (2024: £30,191)

The above amounts carry an interest rate equal to the Inland Revenue beneficial loan interest rate. The loan has no fixed date for repayment.

11.	ULTIMATE CONTROLLING PARTY

At the year end, the company is under control of the director, Mr C D Grace.