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REGISTERED NUMBER: 10865200 (England and Wales)

| DENIS O'NEILL INVESTMENTS LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

DENIS O'NEILL INVESTMENTS LTD (REGISTERED NUMBER: 10865200)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DENIS O'NEILL INVESTMENTS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | A A Nixon

| Paris Smith Trust Corporation Limited

| REGISTERED OFFICE: | 1 London Road

| Southampton

| Hampshire

| SO15 2AE

| REGISTERED NUMBER: | 10865200 (England and Wales)

DENIS O'NEILL INVESTMENTS LTD (REGISTERED NUMBER: 10865200)

BALANCE SHEET

31 JULY 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Investments | 4 | 5,925,078 |  | 6,053,900 |  |

CURRENT ASSETS

Debtors | 5 | 4,050 |  | 8,645 |  |

Cash at bank | 81,592 |  | 758,074 |  |

85,642 |  | 766,719 |  |

CREDITORS

Amounts falling due within one year | 6 | (44,376 | ) | (74,318 | ) |

NET CURRENT ASSETS | 41,266 |  | 692,401 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,966,344 |  | 6,746,301 |  |

PROVISIONS FOR LIABILITIES | (157,239 | ) | (123,806 | ) |

NET ASSETS | 5,809,105 |  | 6,622,495 |  |

CAPITAL AND RESERVES

Called up share capital | 5,169,501 |  | 6,200,001 |  |

Non-distributable reserve | 482,854 |  | 372,977 |  |

Retained earnings | 156,750 |  | 49,517 |  |

5,809,105 |  | 6,622,495 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

DENIS O'NEILL INVESTMENTS LTD (REGISTERED NUMBER: 10865200)

BALANCE SHEET - continued

31 JULY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

A A Nixon - Director

DENIS O'NEILL INVESTMENTS LTD (REGISTERED NUMBER: 10865200)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Denis O'Neill Investments Ltd 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 as modified by the revaluation of certain assets.

| 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 assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| 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 financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| 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.

DENIS O'NEILL INVESTMENTS LTD (REGISTERED NUMBER: 10865200)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Fixed asset investments

| Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

Other |

investments |

| £

| COST OR VALUATION

| At 1 August 2024 | 6,053,900 |  |

| Additions | 1,260,851 |  |

| Disposals | (1,721,780 | ) |

| Revaluations | 332,107 |  |

| At 31 July 2025 | 5,925,078 |  |

| NET BOOK VALUE

| At 31 July 2025 | 5,925,078 |  |

| At 31 July 2024 | 6,053,900 |  |

| Cost or valuation at 31 July 2025 is represented by:

Other |

investments |

| £

| Valuation in 2025 | 640,093 |  |

| Cost | 5,284,985 |  |

5,925,078 |  |

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

2025 | 2024 |

| £ | £

| Other debtors | 4,050 |  | 8,645 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 1,284 |  | - |  |

| Taxation and social security | 31,434 |  | 56,546 |  |

| Other creditors | 11,658 |  | 17,772 |  |

44,376 |  | 74,318 |  |