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REGISTERED NUMBER: 07845327 (England and Wales)

| REPORT OF THE DIRECTOR AND |

| FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 30 SEPTEMBER 2023 TO 31 DECEMBER 2024 |

| FOR |

| COOL SPACE ACR LIMITED |

COOL SPACE ACR LIMITED (REGISTERED NUMBER: 07845327)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

Page |

Company Information | 1 |

Report of the Director | 2 |

Report of the Independent Auditors | 3 |

Income Statement | 6 |

Balance Sheet | 7 |

Notes to the Financial Statements | 8 |

COOL SPACE ACR LIMITED

COMPANY INFORMATION

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

| DIRECTOR: | A D Wood

| SECRETARY: | G Danilewicz

| REGISTERED OFFICE: | 5 Beaufort House

| Beaufort Court

| Medway City Estate

| Rochester

| ME2 4FB

| REGISTERED NUMBER: | 07845327 (England and Wales)

| AUDITORS: | RJP LLP

| Chartered Certified Accountants &

| Statutory Auditors

| Ground Floor

| Egerton House

| 68 Baker Street

| Weybridge

| Surrey

| KT13 8AL

COOL SPACE ACR LIMITED (REGISTERED NUMBER: 07845327)

REPORT OF THE DIRECTOR

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

The director presents his report with the financial statements of the company for the period 30 September 2023 to 31 December 2024.

CESSATION OF TRADING

The company ceased trading on 30 September 2020.

PRINCIPAL ACTIVITY

Cool Space ACR Limited has not traded in the period.

DIRECTOR

A D Wood held office during the whole of the period from 30 September 2023 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A D Wood - Director

5 November 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

COOL SPACE ACR LIMITED

Opinion

We have audited the financial statements of Cool Space ACR Limited (the 'company') for the period ended 31 December 2024 which comprise the Income Statement, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its loss for the period 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern

We draw attention to note 12 in the financial statements concerning the company’s ability to continue as a going concern. The company recorded a loss for the period of £8,923 (2023 - £2,270) and, as at 31 December 2024, the company’s total liabilities exceeded its total assets by £2,146,444 (29 September 2023 - £2,137,520).

These events or conditions indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Other information

The director is responsible for the other information. The other information comprises the information in the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Director has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit; or

- | the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

COOL SPACE ACR LIMITED

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page two, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Based on our understanding and accumulated knowledge of the company and the sector in which it operates we considered the risk of acts by the company which were contrary to applicable laws and regulations, including fraud and whether such actions or non-compliance might have a material effect on the financial statements. These included but were not limited to those that relate to the form and content of the financial statements, such as the company accounting policies, UK accounting standards and UK Companies Act 2006. All team members were briefed to ensure they were aware of any relevant regulations in relation to their work.

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of override of controls, and determined that the principal risks were related to posting inappropriate journal entries, management bias in accounting estimates and improper revenue recognition associated with period-end cut-off. Our audit procedures included, but were not limited to:

- |  | Agreement of the financial statements to underlying supporting documentation; |

- |  | Challenging assumptions and judgements made by management in their significant accounting estimates; |

- |  | Revenue period-end cut-off procedures; |

- |  | Identifying and testing journal entries; |

- |  | Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud; and |

- |  | Obtaining an understanding of the control environment in monitoring compliance with laws and regulations. |

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.

There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

COOL SPACE ACR LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Simon Paterson (Senior Statutory Auditor)

for and on behalf of RJP LLP

Chartered Certified Accountants &

Statutory Auditors

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

10 November 2025

COOL SPACE ACR LIMITED (REGISTERED NUMBER: 07845327)

INCOME STATEMENT

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

| Period |

| 30.9.23 |

| to |  | Year Ended

| 31.12.24 |  | 29.9.23

| Notes | £ | £ |

TURNOVER | - |  | - |  |

Administrative expenses | 8,923 |  | 2,270 |  |

OPERATING LOSS and |

LOSS BEFORE TAXATION | (8,923 | ) | (2,270 | ) |

Tax on loss | 5 | - |  | - |  |

LOSS FOR THE FINANCIAL PERIOD | (8,923 | ) | (2,270 | ) |

COOL SPACE ACR LIMITED (REGISTERED NUMBER: 07845327)

BALANCE SHEET

31 DECEMBER 2024

| 31.12.24 |  | 29.9.23

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 6 | 38,579 |  | 10 |  |

Cash at bank | 1,195 |  | - |  |

39,774 |  | 10 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,186,218 |  | 2,137,530 |  |

NET CURRENT LIABILITIES | (2,146,444 | ) | (2,137,520 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,146,444 | ) | (2,137,520 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 10 | (2,146,544 | ) | (2,137,620 | ) |

SHAREHOLDERS' FUNDS | (2,146,444 | ) | (2,137,520 | ) |

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

The financial statements were approved by the director and authorised for issue on 5 November 2025 and were signed by:

A D Wood - Director

COOL SPACE ACR LIMITED (REGISTERED NUMBER: 07845327)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Cool Space ACR 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.

| 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.

| Taxation

| Taxation for the period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2023 - NIL).

4. | OPERATING LOSS

| The operating loss is stated after charging:

| Period |

| 30.9.23 |

| to | Year Ended

| 31.12.24 |  | 29.9.23

£ | £ |

| Auditors' remuneration | 1,850 |  | 1,750 |  |

5. | TAXATION

| Analysis of the tax charge

| No liability to UK corporation tax arose for the period ended 31 December 2024 nor for the year ended 29 September 2023.

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

| 31.12.24 |  | 29.9.23

£ | £ |

| Amounts owed by group undertakings | 38,579 |  | - |  |

| Other debtors | - |  | 10 |  |

38,579 |  | 10 |  |

COOL SPACE ACR LIMITED (REGISTERED NUMBER: 07845327)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

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

| 31.12.24 |  | 29.9.23

£ | £ |

| Bank loans and overdrafts | - |  | 944,870 |  |

| Amounts owed to group undertakings | 2,176,117 |  | 1,190,441 |  |

| Taxation and social security | 7,501 |  | - |  |

| Other creditors | 2,600 |  | 2,219 |  |

2,186,218 |  | 2,137,530 |  |

| The bank loans and overdrafts are secured under a group facility in the name of DMA Group Limited. The group facility is secured by an unlimited inter-company composite guarantee by the group members and a first legal charge over a fellow subsidiary's freehold property and its associated assets.

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.24 |  | 29.9.23

£ | £ |

| Bank overdraft | - |  | 944,870 |  |

| A director of the parent company has provided a personal guarantee, limited to £750,000, for all amounts due to the group's bankers.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 29.9.23

| value: | £ | £ |

| 100 | Ordinary | £1.00 | 100 |  | 100 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 30 September 2023 | (2,137,621 | ) |

| Deficit for the period | (8,923 | ) |

| At 31 December 2024 | (2,146,544 | ) |

11. | ULTIMATE PARENT COMPANY

| The immediate and ultimate controlling parent undertaking is DMA Group Limited, which is registered in England and has the same registered office as that of Cool Space ACR Limited. Copies of that company's group financial statements may be obtained from the Registrar of Companies.

COOL SPACE ACR LIMITED (REGISTERED NUMBER: 07845327)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

12. | GOING CONCERN

| At the balance sheet date the company has accumulated losses in excess of net assets. The company meets its day to day working capital requirements through a group banking facility. The facility is part of a group arrangement involving DMA Property Holdings (Kent) Limited, a fellow subsidiary undertaking, secured by a first charge on the subsidiary's freehold property and an inter-company composite cross guarantee, along with a personal guarantee given by a director of the parent company.

| On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustment that would result from the company not being a going concern.