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REGISTERED NUMBER: 04393639 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| DCS&D Limited |

| DCS&D Limited (Registered number: 04393639) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DCS&D Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | G M Pickersgill

| S E Pickersgill

| M A Fenwick

| A J Jackson

| SECRETARY: | S E Pickersgill

| REGISTERED OFFICE: | Heritage House

| 10 Houndgate

| DARLINGTON

| Co Durham

| DL1 5RF

| REGISTERED NUMBER: | 04393639 (England and Wales)

| ACCOUNTANTS: | Clive Owen LLP

| Chartered Accountants

| 140 Coniscliffe Road

| DARLINGTON

| Co Durham

| DL3 7RT

| DCS&D Limited (Registered number: 04393639) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,105 |  | 2,374 |  |

1,105 |  | 2,374 |  |

CURRENT ASSETS

Debtors | 6 | 405,817 |  | 406,856 |  |

Cash in hand | 1,404 |  | 509 |  |

407,221 |  | 407,365 |  |

CREDITORS

Amounts falling due within one year | 7 | 352,780 |  | 404,676 |  |

NET CURRENT ASSETS | 54,441 |  | 2,689 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 55,546 |  | 5,063 |  |

PROVISIONS FOR LIABILITIES | 9 | 276 |  | - |  |

NET ASSETS | 55,270 |  | 5,063 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 55,170 |  | 4,963 |  |

SHAREHOLDERS' FUNDS | 55,270 |  | 5,063 |  |

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.

| DCS&D Limited (Registered number: 04393639) |

Balance Sheet - continued

31 March 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by:

G M Pickersgill - Director

| DCS&D Limited (Registered number: 04393639) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| DCS&D 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.

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.

| There were no material departures from that standard.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The

| Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party

| transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents sales of services.

| Income recognition

| Income is recognised when services have been provided to the customer.

| 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.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| DCS&D Limited (Registered number: 04393639) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Grants receivable

| Revenue based grants are credited to the profit and loss account. Capital based grants are credited to the profit and loss account, in equal instalments, over the estimated useful life of the related asset.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 65 (2024 - 68 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 189,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 189,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

| DCS&D Limited (Registered number: 04393639) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 38,039 |  | 69,918 |  | 107,957 |  |

| DEPRECIATION

| At 1 April 2024 | 37,124 |  | 68,459 |  | 105,583 |  |

| Charge for year | 233 |  | 1,036 |  | 1,269 |  |

| At 31 March 2025 | 37,357 |  | 69,495 |  | 106,852 |  |

| NET BOOK VALUE

| At 31 March 2025 | 682 |  | 423 |  | 1,105 |  |

| At 31 March 2024 | 915 |  | 1,459 |  | 2,374 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 50,949 |  | 37,379 |  |

| Other debtors | 3,203 |  | 3,203 |  |

| Amounts due from related undertakings | 346,243 |  | 361,918 |  |

| Prepayments and accrued income | 5,422 |  | 4,356 |  |

405,817 |  | 406,856 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 110,319 |  | 145,487 |  |

| Trade creditors | 72,857 |  | 67,367 |  |

| Taxation and social security | 47,769 |  | 36,813 |  |

| Other creditors | 929 |  | 17,997 |  |

| Directors' current accounts | 393 |  | 14,893 |  |

| Accruals and deferred income | 120,513 |  | 122,119 |  |

352,780 |  | 404,676 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 110,319 |  | 145,487 |  |

| The bank overdraft is secured on the assets of the company by way of a fixed and floating charge.

| DCS&D Limited (Registered number: 04393639) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 276 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during year | 276 |  |

| Accelerated capital allowances |

| Balance at 31 March 2025 | 276 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RELATED PARTY DISCLOSURES

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £ |

| Amounts due to directors |  |  | 393 |  |  | 14,893 |

| No interest has been charged.

| Rent that is paid by the company is paid to the directors Mr G M Pickersgill and Mrs S E Pickersgill. Total rents paid this year were £12,000.

12. | ULTIMATE PARENT PARTY

| The controlling party is Heritage Healthcare Limited.

| DCS&D Limited is a wholly owned subsidiary of Heritage Healthcare Limited, a company registered in England and Wales. The registered office of Heritage Healthcare Limited is Heritage House, 10 Houndgate, Darlington, Co Durham, DL1 5RF.