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REGISTERED NUMBER: 05382824 (England and Wales)

| REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 30 SEPTEMBER 2023 TO 31 DECEMBER 2024 |

| FOR |

| DMA MECHANICAL & AIR CONDITIONING |

| LIMITED |

DMA MECHANICAL & AIR CONDITIONING

LIMITED (REGISTERED NUMBER: 05382824)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

Page |

Company Information | 1 |

Report of the Directors | 2 |

Report of the Independent Auditors | 3 |

Income Statement | 7 |

Balance Sheet | 8 |

Notes to the Financial Statements | 9 |

DMA MECHANICAL & AIR CONDITIONING

LIMITED

COMPANY INFORMATION

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

| DIRECTORS: | S W Kingsman

| A D Wood

| S J McGregor

| SECRETARY: | G Danilewicz

| REGISTERED OFFICE: | 5 Beaufort House

| Beaufort Court

| Medway City Estate

| Rochester

| ME2 4FB

| REGISTERED NUMBER: | 05382824 (England and Wales)

| AUDITORS: | RJP LLP

| Chartered Certified Accountants &

| Statutory Auditors

| Ground Floor

| Egerton House

| 68 Baker Street

| Weybridge

| Surrey

| KT13 8AL

DMA MECHANICAL & AIR CONDITIONING

LIMITED (REGISTERED NUMBER: 05382824)

REPORT OF THE DIRECTORS

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

The directors present their 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 2021.

PRINCIPAL ACTIVITY

DMA Mechanical & Air Conditioning Limited has not traded in the period.

DIRECTORS

The directors shown below have held office during the whole of the period from 30 September 2023 to the date of this report.

S W Kingsman

A D Wood

S J McGregor

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors must not approve the financial statements unless they are 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 directors are 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 directors are 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 them to ensure that the financial statements comply with the Companies Act 2006. They are 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 directors are 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 each director 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

DMA MECHANICAL & AIR CONDITIONING

LIMITED

Opinion

We have audited the financial statements of DMA Mechanical & Air Conditioning 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 relating to going concern

We draw attention to note 11 in the financial statements concerning the company’s ability to continue as a going concern. The company recorded a loss for the period of £13,798 (2023 - £7,193) and, as at 31 December 2024, the company’s total liabilities exceeded its total assets by £662,526 (29 September 2023 - £648,729).

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 directors are responsible for the other information. The other information comprises the information in the Report of the Directors, 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 Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

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

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

DMA MECHANICAL & AIR CONDITIONING

LIMITED

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 Directors.

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 directors' remuneration specified by law are not made; or

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

- | the directors were 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 Directors.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are 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 directors determine 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 directors are 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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

DMA MECHANICAL & AIR CONDITIONING

LIMITED

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

DMA MECHANICAL & AIR CONDITIONING

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

DMA MECHANICAL & AIR CONDITIONING

LIMITED (REGISTERED NUMBER: 05382824)

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 | 13,798 |  | 7,193 |  |

OPERATING LOSS and |

LOSS BEFORE TAXATION | (13,798 | ) | (7,193 | ) |

Tax on loss | - |  | - |  |

LOSS FOR THE FINANCIAL PERIOD | (13,798 | ) | (7,193 | ) |

DMA MECHANICAL & AIR CONDITIONING

LIMITED (REGISTERED NUMBER: 05382824)

BALANCE SHEET

31 DECEMBER 2024

| 31.12.24 | 29.9.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | - |  | 628 |  |

CURRENT ASSETS

Debtors | 6 | 24,398 |  | 43,160 |  |

Cash at bank | 793 |  | - |  |

25,191 |  | 43,160 |  |

CREDITORS

Amounts falling due within one year | 7 | 687,717 |  | 692,517 |  |

NET CURRENT LIABILITIES | (662,526 | ) | (649,357 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (662,526 | ) | (648,729 | ) |

CAPITAL AND RESERVES

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

Retained earnings | (662,626 | ) | (648,829 | ) |

SHAREHOLDERS' FUNDS | (662,526 | ) | (648,729 | ) |

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 Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

A D Wood - Director

DMA MECHANICAL & AIR CONDITIONING

LIMITED (REGISTERED NUMBER: 05382824)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| DMA Mechanical & Air Conditioning 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 preparation of 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.

| The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

| 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.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when the cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

| The estimated useful life range is as follows:

| Plant and machinery |  | - |  | 20% on cost |  |

| Motor vehicles |  | - |  | 20% on cost |  |

| Fixtures, fittings and equipment |  | - |  | 10% on cost |  |

| Computer equipment |  | - |  | 20% on cost |  |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within 'other operating income' in the statement of comprehensive income.

DMA MECHANICAL & AIR CONDITIONING

LIMITED (REGISTERED NUMBER: 05382824)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Current and deferred 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.

| 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 period 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.

| Debtors

| Debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Creditors

| Creditors are measured at the transaction price. Other financial liabilities including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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

£ | £ |

| Depreciation - owned assets | 157 |  | 2,197 |  |

| Auditors' remuneration | 4,000 |  | 4,000 |  |

DMA MECHANICAL & AIR CONDITIONING

LIMITED (REGISTERED NUMBER: 05382824)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 30 September 2023 | 7,702 |  |

| Disposals | (7,702 | ) |

| At 31 December 2024 | - |  |

| DEPRECIATION

| At 30 September 2023 | 7,074 |  |

| Charge for period | 157 |  |

| Eliminated on disposal | (7,231 | ) |

| At 31 December 2024 | - |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  |

| At 29 September 2023 | 628 |  |

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

| 31.12.24 |  | 29.9.23

£ | £ |

| Amounts owed by group undertakings | 24,398 |  | 43,160 |  |

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

| 31.12.24 |  | 29.9.23

£ | £ |

| Bank loans and overdrafts | - |  | 682,483 |  |

| Amounts owed to group undertakings | 673,990 |  | 4,895 |  |

| Taxation and social security | 8,632 |  | - |  |

| Other creditors | 5,095 |  | 5,139 |  |

687,717 |  | 692,517 |  |

| 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 | - |  | 682,483 |  |

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

DMA MECHANICAL & AIR CONDITIONING

LIMITED (REGISTERED NUMBER: 05382824)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 SEPTEMBER 2023 TO 31 DECEMBER 2024

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. | 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 DMA Mechanical & Air Conditioning Limited. Copies of that company's group financial statements may be obtained from the Registrar of Companies.

11. | 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 directors 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.