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REGISTERED NUMBER: 05834564 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Dreamscape Solutions Limited |

| Dreamscape Solutions Limited (Registered number: 05834564) |

Contents of the Financial Statements

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 7 |

| Dreamscape Solutions Limited |

Company Information

for the year ended 31 May 2025

| DIRECTOR: | B McCabe

| REGISTERED OFFICE: | St. George’s Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| REGISTERED NUMBER: | 05834564 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| Dreamscape Solutions Limited (Registered number: 05834564) |

Balance Sheet

31 May 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,168 |  | 2,552 |  |

1,168 |  | 2,552 |  |

CURRENT ASSETS

Stocks | 14,025 |  | 8,699 |  |

Debtors | 6 | 71,613 |  | 62,409 |  |

Cash at bank | 18,460 |  | 2,769 |  |

104,098 |  | 73,877 |  |

CREDITORS

Amounts falling due within one year | 7 | (84,231 | ) | (67,419 | ) |

NET CURRENT ASSETS | 19,867 |  | 6,458 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,035 |  | 9,010 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (23,452 | ) |

NET ASSETS/(LIABILITIES) | 21,035 |  | (14,442 | ) |

CAPITAL AND RESERVES

Called up share capital | 11 | 3 |  | 3 |  |

Retained earnings | 21,032 |  | (14,445 | ) |

SHAREHOLDERS' FUNDS | 21,035 |  | (14,442 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 October 2025 and were signed by:

B McCabe - Director

| Dreamscape Solutions Limited (Registered number: 05834564) |

Notes to the Financial Statements

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| Dreamscape Solutions Limited is a private company, limited by shares , registered in England and Wales. 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.

| Going concern

| At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future through the future support of the director and detailed business plans showing future positive trading results. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on reducing balance

| Work in progress

| Work in progress relates to unfinished projects at the year end. These projects have been assessed for their stage of completion and the appropriate proportions have been included in assessing the value of work in progress.

| 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 or deferred taxation assets and liabilities are not discounted.

| 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.

| 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.

| Dreamscape Solutions Limited (Registered number: 05834564) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| 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 leases asset are consumed.

| Basic financial instruments

| A financial asset held as an equity instrument is recognised initially at the transaction price (including transaction costs).

| At the end of each reporting period, unlisted equity investments are recorded at fair value, where appropriate, or at cost less impairment if their fair value cannot be reliably measured. Objective evidence of the impairment of financial assets is assessed at each period end and any impairment loss recognised in the profit or loss immediately. Impairment loss is calculated as the difference between the carrying amount of the instrument and the best estimate of the cash flows expected to be derived from the asset (including sales proceeds if sold) at the balance sheet date.

| Investment income is recognised in the financial statements when the company becomes entitled to its share of profits from the financial instrument.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

| Share capital

| Ordinary, Ordinary B, and Ordinary C shares are classed as equity.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 June 2024

| and 31 May 2025 | 9,000 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 9,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

| Dreamscape Solutions Limited (Registered number: 05834564) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

5. | TANGIBLE FIXED ASSETS

Fixtures |

Plant and | and | Computer |

machinery | fittings | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 June 2024 | 10,016 |  | 15,191 |  | 11,510 |  | 36,717 |  |

| Disposals | - |  | (997 | ) | (2,534 | ) | (3,531 | ) |

| At 31 May 2025 | 10,016 |  | 14,194 |  | 8,976 |  | 33,186 |  |

| DEPRECIATION

| At 1 June 2024 | 9,756 |  | 15,191 |  | 9,218 |  | 34,165 |  |

| Charge for year | 65 |  | - |  | 1,319 |  | 1,384 |  |

| Eliminated on disposal | - |  | (997 | ) | (2,534 | ) | (3,531 | ) |

| At 31 May 2025 | 9,821 |  | 14,194 |  | 8,003 |  | 32,018 |  |

| NET BOOK VALUE

| At 31 May 2025 | 195 |  | - |  | 973 |  | 1,168 |  |

| At 31 May 2024 | 260 |  | - |  | 2,292 |  | 2,552 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 23,609 |  | 19,501 |  |

| Other debtors | - |  | 1,000 |  |

| Deferred tax asset | 22,747 |  | 29,866 |  |

| Prepayments | 25,257 |  | 12,042 |  |

71,613 |  | 62,409 |  |

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts (see note 9) | 31,895 |  | 27,432 |  |

| Trade creditors | 934 |  | 9,591 |  |

| Social security & other taxes | 1,315 |  | 422 |  |

| VAT | 7,616 |  | 3,302 |  |

| Other creditors | 377 |  | 541 |  |

| Directors' current accounts | 16,383 |  | 23,881 |  |

| Accruals & deferred income | 25,711 |  | 2,250 |  |

84,231 |  | 67,419 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans (see note 9) | - |  | 23,452 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 31,895 |  | 27,432 |  |

| Dreamscape Solutions Limited (Registered number: 05834564) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

9. | LOANS - continued

2025 | 2024 |

| £ | £

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 23,452 |  |

| On 6th July 2023 Rocking Horse Solutions UK Limited registered a fixed and floating charge of over all the property and undertaking of the company. The charge was satisfied on 20th March 2024.

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | - |  | 5,176 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

| 1 | Ordinary C | £1 | 1 |  | 1 |  |

3 |  | 3 |  |

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the reporting date the Director was owed £16,383 (2024: £23,880) which attracts no interest and is repayable on demand.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Dreamscape Solutions Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dreamscape Solutions Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dreamscape Solutions Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dreamscape Solutions Limited and state those matters that we have agreed to state to the director of Dreamscape Solutions Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dreamscape Solutions Limited and its director for our work or for this report.

It is your duty to ensure that Dreamscape Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dreamscape Solutions Limited. You consider that Dreamscape Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dreamscape Solutions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

14 October 2025