Registration number: 08353645

Delayed Strike Technology Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Delayed Strike Technology Limited

Company Information

Director

Mr R W J Cordle

Company secretary

Mrs A T Cordle

Registered office

High House Lower Chicksgrove Tisbury Salisbury Wiltshire SP3 6NB

Accountants

Ward Goodman Accountancy Services Ltd Chartered Certified Accountants4 Cedar Park Cobham Road Ferndown Industrial Estate Wimborne Dorset BH21 7SF

Delayed Strike Technology Limited

(Registration number: 08353645)
Abridged Balance Sheet as at 31 January 2026

	Note	2026 £	(As restated) 2025 £
Fixed assets
Intangible assets	4	67,491	72,796
Tangible assets	5	333	654
		67,824	73,450
Current assets
Stocks	6	132,118	151,356
Debtors		2,047	5,329
Cash at bank and in hand		39,111	95,005
		173,276	251,690
Prepayments and accrued income		16,096	2,795
Creditors: Amounts falling due within one year		(195,638)	(196,115)
Net current (liabilities)/assets		(6,266)	58,370
Total assets less current liabilities		61,558	131,820
Creditors: Amounts falling due after more than one year		(178,000)	(178,000)
Accruals and deferred income		(1,950)	(1,950)
Net liabilities		(118,392)	(48,130)
Capital and reserves
Called up share capital	7	1,000	1,000
Share premium reserve		6,313	6,313
Retained earnings		(125,705)	(55,443)
Shareholders' deficit		(118,392)	(48,130)

For the financial year ending 31 January 2026 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Delayed Strike Technology Limited

(Registration number: 08353645)
Abridged Balance Sheet as at 31 January 2026

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 October 2026
 

......................................... Mr R W J Cordle Director

Delayed Strike Technology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
High House
Lower Chicksgrove
Tisbury
Salisbury
Wiltshire
SP3 6NB
England

These financial statements were authorised for issue by the director on 28 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in pound sterling and rounded to the nearest £1.

Going concern

The directors consider that the company has adequate resources to continue as a going concern for at least 12 months from the approval of the financial statements. The financial statements have been prepared on a going concern basis.

Delayed Strike Technology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

Prior period errors

During the years ended 31 January 2021 to 31 January 2024, patent renewal fees of £18,980 were capitalised as intangible assets and amortisation of £1,849 was charged thereon.

During the year ended 31 January 2025, a further £13,478 of patent renewal fees were capitalised and amortisation of £349 was charged thereon. In addition, in the year ended 31 January 2025, amortisation of £949 was charged in respect of the assets capitalised during the years ended 31 January 2021 to 31 January 2024.

As these costs related to rights with a useful life of 12 months or less, they should have been recognised as an expense when incurred rather than capitalised as intangible assets which were then amortised. The comparative figures have been restated to correct this error.

	Relating to the current period disclosed in these financial statements £	Relating to the prior period disclosed in these financial statements £	Relating to periods before the prior period disclosed in these financial statements £
Intangible assets	-	(12,180)	(17,131)
Administrative expenses	-	12,180	17,131

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Page 5

Delayed Strike Technology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on cost
Fixtures and fittings	25% on cost
Computer equipment	20% on cost

Intangible assets

Patents and licences are included at cost. These are amortised over their useful lives of twenty years.

Stocks

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Delayed Strike Technology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

4	Intangible assets

	Total £
Cost or valuation
At 1 February 2025	106,115
At 31 January 2026	106,115
Amortisation
At 1 February 2025	33,319
Amortisation charge	5,305
At 31 January 2026	38,624
Carrying amount
At 31 January 2026	67,491
At 31 January 2025	72,796

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 February 2025	5,887	64,265	19,553	89,705
At 31 January 2026	5,887	64,265	19,553	89,705
Depreciation
At 1 February 2025	5,887	64,194	18,970	89,051
Charge for the year	-	71	250	321
At 31 January 2026	5,887	64,265	19,220	89,372
Carrying amount
At 31 January 2026	-	-	333	333
At 31 January 2025	-	71	583	654

Delayed Strike Technology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

6

Stocks

	2026 £	2025 £
Stocks	132,118	151,356

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1,000	1,000	1,000	1,000

8	Related party transactions

At the financial year end, the director was owed a balance of £194,050 (2025 - £194,550). The loan is unsecured, interest free and repayable on demand.

A balance of £178,000 (2025 - £178,000) was owed to Mrs A T Cordle, the company secretary, at the financial year end. The loan is unsecured and interest free. Mrs A T Cordle is the spouse of the director, Mr R W J Cordle.

9	Share-based payment transactions

The company had issued share options to certain individuals to subscribe for ordinary shares of the company. All of the options had been granted under the company Enterprise Management Incentive Scheme. No further share options were granted during the the financial year (2025 - Nil). The number of remaining share options granted which are exercisable under the scheme as at the financial year end was Nil (2025 - Nil). The share options had an exercise price of £58.50 per ordinary share.