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REGISTERED NUMBER: 12442260 (England and Wales)

| Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Daltex UK Ltd |

Daltex UK Ltd (Registered number: 12442260)

Contents of the Financial Statements

for the Year Ended 30 September 2025

| Page |

Company information | 1 |

Statement of financial position | 2 |

Notes to the financial statements | 3 |  | to |  | 5

Daltex UK Ltd

Company Information

for the Year Ended 30 September 2025

| Directors: | D A S El Naggar

| A A S Elnaggar

| Registered office: | The St Botolph Building

| 138, Houndsditch

| London

| EC3A 7AR

| Business address: | East Wing

| Stuart House

| St Johns Street

| Peterborough

| Cambridgeshire

| PE1 5DD

| Registered number: | 12442260 (England and Wales)

| Auditors: | Moore Thompson

| Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

Daltex UK Ltd (Registered number: 12442260)

Statement of Financial Position

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investments | 5 | 3,214,240 |  | - |  |

Current assets

Goods in transit | 6 | - |  | 15,575 |  |

Debtors | 7 | 1,263,915 |  | 168,569 |  |

Cash at bank | 347,562 |  | 590,833 |  |

1,611,477 |  | 774,977 |  |

Creditors

Amounts falling due within one year | 8 | 996,148 |  | 424,245 |  |

Net current assets | 615,329 |  | 350,732 |  |

Total assets less current liabilities | 3,829,569 |  | 350,732 |  |

Capital and reserves

Called up share capital | 9 | 3,250,000 |  | 100 |  |

Retained earnings | 579,569 |  | 350,632 |  |

Shareholders' funds | 3,829,569 |  | 350,732 |  |

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 8 January 2026 and were signed on its behalf by:

D A S El Naggar - Director

A A S Elnaggar - Director

Daltex UK Ltd (Registered number: 12442260)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | Statutory information

| Daltex UK 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Revenue recognition

| Revenue is measured at the fair value either by the amounts received or due, which represent the amounts due for goods and services provided during normal operations. Revenues are recorded by net after deducting any discount granted.

| Revenue from the sale of goods is recognized in the income statement when the significant risks and rewards of ownership have been transferred to the buyer.

| No revenue is recognized if there are uncertainties regarding the recovery of the consideration due, associated costs or the possible return of goods also continuing management involvement with the good

| Stocks

| Goods in transit are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Daltex UK Ltd (Registered number: 12442260)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | Accounting policies - continued

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | Fixed asset investments

| Other

| investments

£ |

| Cost

| Additions | 3,214,240 |  |

| At 30 September 2025 | 3,214,240 |  |

| Net book value

| At 30 September 2025 | 3,214,240 |  |

6. | Goods in transit

2025 | 2024 |

£ | £ |

| Goods in transit | - |  | 15,575 |  |

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,126,679 |  | 40,956 |  |

| Amounts owed by group undertakings | 23,594 |  | 23,594 |  |

| Corporation tax | 15,547 |  | 23,754 |  |

| VAT | 82,159 |  | 62,665 |  |

| Prepayments and accrued income | 15,936 |  | 17,600 |  |

1,263,915 |  | 168,569 |  |

Daltex UK Ltd (Registered number: 12442260)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 7,017 |  | 17,667 |  |

| Amounts owed to group undertakings | 895,193 |  | 367,604 |  |

| Corporation tax | 75,938 |  | - |  |

| Accrued expenses | 18,000 |  | 38,974 |  |

996,148 |  | 424,245 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 3,250,000 |  | 100 |  |

10. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the auditors was unqualified.

| Matt Storey (Senior Statutory Auditor)

| for and on behalf of Moore Thompson