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REGISTERED NUMBER: SC279288 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| DDI CONSULTING LIMITED |

DDI CONSULTING LIMITED (REGISTERED NUMBER: SC279288)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

DDI CONSULTING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | S C Dawson

| Mrs K Dawson

| REGISTERED OFFICE: | 15 Meadowbank Street

| Dumbarton

| G82 1JR

| REGISTERED NUMBER: | SC279288 (Scotland)

| ACCOUNTANTS: | Bannerman Johnstone Maclay

| 213 St Vincent Street

| Glasgow

| G2 5QY

DDI CONSULTING LIMITED (REGISTERED NUMBER: SC279288)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 61,253 |  | - |  |

Investments | 5 | 425,553 |  | 456,058 |  |

486,806 |  | 456,058 |  |

CURRENT ASSETS

Debtors | 6 | 14,178 |  | 61,450 |  |

Cash at bank | 2,016,972 |  | 1,833,397 |  |

2,031,150 |  | 1,894,847 |  |

CREDITORS

Amounts falling due within one year | 7 | 109,131 |  | 111,316 |  |

NET CURRENT ASSETS | 1,922,019 |  | 1,783,531 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,408,825 |  | 2,239,589 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 2,407,825 |  | 2,238,589 |  |

SHAREHOLDERS' FUNDS | 2,408,825 |  | 2,239,589 |  |

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by:

S C Dawson - Director

DDI CONSULTING LIMITED (REGISTERED NUMBER: SC279288)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| DDI Consulting Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost and 20% on reducing balance

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include certain debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including certain creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

DDI CONSULTING LIMITED (REGISTERED NUMBER: SC279288)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 2 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 17,875 |  |

| Additions | 75,004 |  |

| At 31 March 2025 | 92,879 |  |

| DEPRECIATION

| At 1 April 2024 | 17,875 |  |

| Charge for year | 13,751 |  |

| At 31 March 2025 | 31,626 |  |

| NET BOOK VALUE

| At 31 March 2025 | 61,253 |  |

5. | FIXED ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Other investments not loans | 425,553 |  | 456,058 |  |

| Additional information is as follows:

| Other

| investments

£ |

| COST OR VALUATION

| At 1 April 2024 | 98,557 |  |

| Additions | 13,899 |  |

| Disposals | (11,692 | ) |

| Revaluations | 18,750 |  |

| At 31 March 2025 | 119,514 |  |

| NET BOOK VALUE

| At 31 March 2025 | 119,514 |  |

| At 31 March 2024 | 98,557 |  |

DDI CONSULTING LIMITED (REGISTERED NUMBER: SC279288)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 March 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2025 | 18,750 |  |

| Cost | 100,764 |  |

119,514 |  |

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

£ | £ |

| Cost/valuation b/f | 357,500 |  | 157,323 |  |

| Revaluations | (51,461 | ) | 200,178 |  |

306,039 |  | 357,501 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 10,337 |  | 5,291 |  |

| Amounts owed by related undertakings | 3,007 |  | 3,669 |  |

| Other debtors | 834 |  | 52,490 |  |

14,178 |  | 61,450 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,979 |  | 5,311 |  |

| Taxation and social security | 95,437 |  | 106,005 |  |

| Other creditors | 11,715 |  | - |  |

109,131 |  | 111,316 |  |