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Registered number: 08625648
Dual-Stream Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Dual-Stream Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Statement of Financial Position | 3—4
Notes to the Financial Statements | 5—8

Page 1
Dual-Stream Ltd
Company Information
For The Year Ended 31 July 2025
Company Information

Directors | Mr C J Cornelly
| Mr S K Haslam
Company Number | 08625648
Registered Office | TMJ Business Centre
| 107 Cavendish Street
| Ashton-Under-Lyne
| Greater Manchester
| OL6 7SW
Accountants | Ascendis Group
| Chartered Certified Accountants, Taxation and Business Advisors
| Unit 3, Building 2, The Colony Wilmslow
| Altrincham Road
| Wilmslow
| SK9 4LY

Page 1
Page 2
Dual-Stream Ltd
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Dual-Stream Ltd for the year ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dual-Stream Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Dual-Stream Ltd , as a body, in accordance with the terms of our engagement letter dated 15 July 2024. Our work has been undertaken solely to prepare for your approval the accounts of Dual-Stream Ltd and state those matters that we have agreed to state to the directors of Dual-Stream Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dual-Stream Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Dual-Stream Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dual-Stream Ltd . You consider that Dual-Stream Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Dual-Stream Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17th February 2026

Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Page 2
Page 3
Dual-Stream Ltd
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 08625648

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 51,228 |  | 52,511
|  |  | 51,228 |  | 52,511
CURRENT ASSETS
Stocks | 5 | 316,191 |  | 286,930 |
Debtors | 6 | 1,584,500 |  | 1,251,741 |
Cash at bank and in hand |  | 107,708 |  | 300,531 |
|  | 2,008,399 |  | 1,839,202 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,560,895 ) |  | (816,273 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 447,504 |  | 1,022,929
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 498,732 |  | 1,075,440
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,552 ) |  | (11,552 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,464 ) |  | (10,844 )
NET ASSETS |  |  | 487,716 |  | 1,053,044
CAPITAL AND RESERVES
Called up share capital | 11 |  | 300 |  | 300
Income Statement |  |  | 487,416 |  | 1,052,744
SHAREHOLDERS' FUNDS |  |  | 487,716 |  | 1,053,044

Page 3
Page 4
Dual-Stream Ltd
Statement of Financial Position (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr C J Cornelly Director
17th February 2026

The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
Dual-Stream Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Dual-Stream Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08625648 . The registered office and principal place of business is TMJ Business Centre, 107 Cavendish Street, Ashton-Under-Lyne, Greater Manchester, OL6 7SW.
The financial statements are prepared in pound sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of consideration received or receivable for designing and installing theft prevention systems, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured realiably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Specifically, turnover from the sale of goods is recognised when goods are delivered and legal title is passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% Straight Line
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 20% Straight Line

At each balance sheet date, the Company reviews the carrying amounts of its fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
if the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.
2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to the Income Statement as incurred.
2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 5
Page 6
Dual-Stream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2024: 40)
38 40
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 11,000 | 13,497 | 57,811 | 82,308
Additions | 8,195 | 1,938 | 4,976 | 15,109
As at 31 July 2025 | 19,195 | 15,435 | 62,787 | 97,417
Depreciation
As at 1 August 2024 | 4,950 | 4,438 | 20,409 | 29,797
Provided during the period | 1,756 | 2,820 | 11,816 | 16,392
As at 31 July 2025 | 6,706 | 7,258 | 32,225 | 46,189
Net Book Value
As at 31 July 2025 | 12,489 | 8,177 | 30,562 | 51,228
As at 1 August 2024 | 6,050 | 9,059 | 37,402 | 52,511

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 109,741 |  | 211,052
Work in progress | 206,450 |  | 75,878
| 316,191 |  | 286,930

Page 6
Page 7
Dual-Stream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,547,931 |  | 963,541
Amounts owed by group undertakings | - |  | 180,742
Amounts owed by participating interests | - |  | 99,670
Other debtors | 36,569 |  | 7,788
| 1,584,500 |  | 1,251,741

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 212,729 |  | 436,518
Bank loans and overdrafts | 10,000 |  | 10,000
Amounts owed to participating interests | 474,755 |  | -
Other creditors | 629,492 |  | 206,799
Taxation and social security | 233,919 |  | 162,956
| 1,560,895 |  | 816,273

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans 1-2 years | 1,552 |  | 11,552

9. Secured Creditors
Satago Financial Solutions hold a fixed and floating charge over the assets of the company in respect of a loan totalling £411,578 (2024 - £450,397) to Dual-Stream Holdings Ltd.
10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 August 2024 | 10,844 | 10,844
Additions | (1,380 ) | (1,380)
Balance at 31 July 2025 | 9,464 | 9,464

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
700 Ordinary A shares of £ 0.10 each | 70 |  | 70
300 Ordinary B shares of £ 0.10 each | 30 |  | 30
320 Ordinary C shares of £ 0.10 each | 32 |  | 32
500 Ordinary D shares of £ 0.10 each | 50 |  | 50
820 Ordinary E shares of £ 0.10 each | 82 |  | 82
360 Ordinary F shares of £ 0.10 each | 36 |  | 36
| 300 |  | 300

Page 7
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Dual-Stream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
12. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to profit or loss in respect of defined contribution schemes was £65,878 (2024 - £72,571).
At the statement of financial position date contributions of £9,069 (2024: £5,554) were due to the fund and are included in creditors.
13. Related Party Transactions
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.
Page 8