Company registration number 01683848 (England and Wales)
DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 9
DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
4
6,954
37,632
Current assets
Inventories
2,004
1,304
Trade and other receivables
5
2,365,534
2,021,064
Cash and cash equivalents
734,801
977,634
3,102,339
3,000,002
Current liabilities
6
(1,047,902)
(1,343,029)
Net current assets
2,054,437
1,656,973
Net assets
2,061,391
1,694,605
Equity
Called up share capital
7
810,000
810,000
Retained earnings
1,251,391
884,605
Total equity
2,061,391
1,694,605

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 October 2025 and are signed on its behalf by:
P P S Tsao
Director
Company registration number 01683848 (England and Wales)
DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Development Dimensions International (U.K.) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Runway East, 24-28 Bloomsbury Way, London, England, WC1A 2SN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, particularly as the company is operating profitably and Development Dimensions International Inc. have agreed to continue to provide support to the company as is necessary to meet the company's financial commitments for at least one year from the date of approving the financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised when the service is performed.

1.4
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Short leasehold land & buildings
Over the unexpired term of the 10 year lease
Fixtures, fittings & equipment
10%-33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the statement of income.

DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Inventories

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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 statement of financial position 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 trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction 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.

DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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 trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts 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 payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
2
Employees

The average monthly number of persons employed by the company during the year was:

2025
2024
Number
Number
Total
38
41
3
Dividends
2025
2024
£
£
Interim paid
-
0
750,000
4
Property, plant and equipment
Short leasehold land & buildings
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 September 2024
224,361
191,077
415,438
Additions
-
0
4,439
4,439
Disposals
(224,361)
(105,947)
(330,308)
At 31 August 2025
-
0
89,569
89,569
Depreciation and impairment
At 1 September 2024
201,695
176,111
377,806
Depreciation charged in the year
22,666
10,328
32,994
Eliminated in respect of disposals
(224,361)
(103,824)
(328,185)
At 31 August 2025
-
0
82,615
82,615
Carrying amount
At 31 August 2025
-
0
6,954
6,954
At 31 August 2024
22,666
14,966
37,632
DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
5
Trade and other receivables
2025
2024
£
£
Amounts falling due within one year:
Trade receivables
820,095
807,798
Corporation tax recoverable
-
0
108,400
Amounts owed by group undertakings
1,326,277
806,587
Other receivables
219,162
298,279
2,365,534
2,021,064
6
Current liabilities
2025
2024
£
£
Trade payables
109,180
162,992
Amounts owed to group undertakings
-
0
871
Corporation tax
33,789
-
0
Other taxation and social security
196,816
158,222
Other payables
708,117
1,020,944
1,047,902
1,343,029
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
810,000
810,000
810,000
810,000

In the prior year, a special resolution was passed on 6 August 2024 whereby the issued share capital of the company was reduced from £1,810,000 to £810,000 by cancelling and extinguishing 1,000,000 of the issued ordinary shares of £1.00 each in the capital of the company.

8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
8
Audit report information
(Continued)
- 8 -
Senior Statutory Auditor:
Deon van Tonder ACA
Statutory Auditor:
BKL Audit LLP
Date of audit report:
7 October 2025
9
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
91,995
140,290
10
Related party disclosure
10.1
Parent company
The company's parent company is Development Dimensions International Inc, which consolidates these financial statements. The registered office of Development Dimensions International Inc is 1225 Washington Pike, Bridgeville, Pennsylvania, 15017-2838, United States.
10.2
Transactions
During the year the following transactions were undertaken in the normal course of business with group companies:
2025
2024
£
£
Management fee payable to Development Dimensions International Inc.
153,972
193,516
Sales to Development Dimensions International Inc.
1,514,458
1,592,084
Sales to fellow subsidiaries
86,835
124,849
Purchases from Development Dimensions International Inc.
2,003
4,859
Service charges payable to Development Dimensions International Inc.
479,255
527,930
Recharged costs receivable from Development Dimensions International Inc.
101,750
168,872
Recharged costs receivable from fellow subsidiaries
418,646
595,050
Commission payable to Development Dimensions International Inc.
242,116
204,236
Commission payable to fellow subsidiaries
12,350
27,178
Other costs payable to Development Dimensions International Inc.
333,684
418,115
DEVELOPMENT DIMENSIONS INTERNATIONAL (U.K.) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
10
Related party disclosure
(Continued)
- 9 -
10.3
Balances
At 31 August 2025 the company had the following balances with the parent company and fellow subsidiaries:
2025
2024
£
£
Amount due from Development Dimensions International Inc.
768,647
21,105
Amount due from DDI Deutschland Assessment, Training, Beratung Gmbh
40,782
130,742
Amount due from Development Dimensions International France SAS
72,750
371,254
Amount due from DDI Asia/Pacific International Limited
224,569
43,220
Amount due from DDI Mexico Inc.
8,762
7,503
Amount due from/(to) DDI Selection and Development Systems Ltd - Canada
23,622
(871)
Amount due from DDI India
187,145
232,763
Included within other payables is an amount due to Byham Family Limited Partnership amounting to £nil
(2024: £2,621). The amount is interest free and repayable on demand. Byham Family Limited Partnership is
controlled by Dr T Byham.
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