REGISTERED NUMBER: 05028538 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

DUSTSCAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S J Radbourne

Mr O Puddle

SECRETARY:

Mrs S J Radbourne

REGISTERED OFFICE:

Unit 8 Nimrod

De Havilland Way

Witney

Oxfordshire

OX29 0YG

REGISTERED NUMBER:

05028538 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

FIXED ASSETS

Intangible assets

4

155,145

154,576

Tangible assets

5

40,802

45,756

Investments

6

1

1

195,948

200,333

CURRENT ASSETS

Stocks

6,546

3,823

Debtors

7

293,646

289,600

Cash at bank and in hand

284,961

290,005

585,153

583,428

CREDITORS

Amounts falling due within one year

8

188,226

190,062

NET CURRENT ASSETS

396,927

393,366

TOTAL ASSETS LESS CURRENT LIABILITIES

592,875

593,699

CREDITORS

Amounts falling due after more than one year

9

-

(12,500

)

PROVISIONS FOR LIABILITIES

11

(1,941

)

(2,807

)

NET ASSETS

590,934

578,392

CAPITAL AND RESERVES

Called up share capital

12

100

100

Capital redemption reserve

13

11

11

Retained earnings

13

590,823

578,281

SHAREHOLDERS' FUNDS

590,934

578,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Mrs S J Radbourne - Director

Mr O Puddle - Director

1.	STATUTORY INFORMATION

The nature of the company's operations and principal activity is that of dust consultancy and monitoring services. The company's principal place of business is Witney, Oxfordshire. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 represents net invoiced sales of goods and services, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Research & development

Expenditure on research and development is capitalised and amortised at a rate calculated to write off the value on a straight line basis over 10 years.

Tangible fixed assets

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

Short leasehold

-

write off over period of lease

Fixtures & equipment

-

25% on cost

Computer equipment

-

25% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

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 Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

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 17 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 February 2025

379,318

Additions

30,492

At 31 January 2026

409,810

AMORTISATION

At 1 February 2025

224,742

Amortisation for year

29,923

At 31 January 2026

254,665

NET BOOK VALUE

At 31 January 2026

155,145

At 31 January 2025

154,576

5.	TANGIBLE FIXED ASSETS

Short

Fixtures

Computer

leasehold

& equipment

equipment

Totals

£

£

£

£

COST

At 1 February 2025

30,182

110,518

52,002

192,702

Additions

-

2,265

1,208

3,473

At 31 January 2026

30,182

112,783

53,210

196,175

DEPRECIATION

At 1 February 2025

-

99,917

47,029

146,946

Charge for year

-

5,933

2,494

8,427

At 31 January 2026

-

105,850

49,523

155,373

NET BOOK VALUE

At 31 January 2026

30,182

6,933

3,687

40,802

At 31 January 2025

30,182

10,601

4,973

45,756

6.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 February 2025

and 31 January 2026

1

NET BOOK VALUE

At 31 January 2026

1

At 31 January 2025

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

260,622

257,260

Tax

-

687

Prepayments

33,024

31,653

293,646

289,600

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

12,500

30,000

Trade creditors

66,217

45,171

Tax

6,216

707

VAT

92,632

101,618

Other creditors

1,665

5,643

Accrued expenses

8,996

6,923

188,226

190,062

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans - 2-5 years

-

12,500

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Bank loans

12,500

42,500

The bank loan is secured by way of a charge dated 14 September 2020 over the assets of the company in favour of HSBC.

11.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

1,941

2,807

Deferred

tax

£

Balance at 1 February 2025

2,807

Provided during year

(866

)

Balance at 31 January 2026

1,941

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

13.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 February 2025

578,281

11

578,292

Profit for the year

12,542

12,542

At 31 January 2026

590,823

11

590,834