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Registered number: 13292253
Dual-Stream Holdings 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 Holdings Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Statement of Financial Position | 3—4
Notes to the Financial Statements | 5—6

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

Directors | Mr C J Cornelly
| Mr S K Haslam
Company Number | 13292253
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 Holdings 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 Holdings Ltd for the year ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Dual-Stream Holdings 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 Holdings 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 Holdings Ltd and state those matters that we have agreed to state to the directors of Dual-Stream Holdings 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 Holdings Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Dual-Stream Holdings 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 Holdings Ltd . You consider that Dual-Stream Holdings 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 Holdings 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 Holdings Ltd
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 13292253

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 3,163,584 |  | 3,163,584
|  |  | 3,163,584 |  | 3,163,584
CURRENT ASSETS
Cash at bank and in hand |  | 29 |  | 79 |
|  | 29 |  | 79 |
Creditors: Amounts Falling Due Within One Year | 6 | (81,320 ) |  | (508,475 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (81,291 ) |  | (508,396 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,082,293 |  | 2,655,188
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (283,703 )
NET ASSETS |  |  | 3,082,293 |  | 2,371,485
CAPITAL AND RESERVES
Called up share capital | 9 |  | 300 |  | 300
Share premium account |  |  | 1,715,033 |  | 1,715,033
Income Statement |  |  | 1,366,960 |  | 656,152
SHAREHOLDERS' FUNDS |  |  | 3,082,293 |  | 2,371,485

Page 3
Page 4
Dual-Stream Holdings 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.
The financial statements were approved by the board of directors on 17 February 2026 and were signed on its behalf by:

Mr C J Cornelly Director
17th February 2026

The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Dual-Stream Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Dual-Stream Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13292253 . The registered office is TMJ Business Centre, 107 Cavendish Street, Ashton-Under-Lyne, Greater Manchester, OL6 7SW.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments

| Subsidiaries | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 August 2024 | 3,161,184 | 2,400 | 3,163,584
As at 31 July 2025 | 3,161,184 | 2,400 | 3,163,584
Provision
As at 1 August 2024 | - | - | -
As at 31 July 2025 | - | - | -
Net Book Value
As at 31 July 2025 | 3,161,184 | 2,400 | 3,163,584
As at 1 August 2024 | 3,161,184 | 2,400 | 3,163,584

Investments are recognised initially and subsequentially tested for impairment. Movements in the value of the investments are recognised through the profit and loss account and the revaluation reserve account.
The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:
Subsidiaries
Name: Dual-Stream Ltd
Registered Office: TMJ Business Centre, 107 Cavendish Street, Ashton-Under-Lyne, Greater Manchester, England, OL6 7SW
Nature: Security systems service activities
Class of shares: Ordinary
% Holding: 100%
Name: Ondis Solutions Limited
Registered Office: TMJ Business Centre, 107 Cavendish Street, Ashton-Under-Lyne, Greater Manchester, England, OL6 7SW
Nature: Security systems service activities
Class of shares: B, C & D
% Holding: 50%
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 166,694
Amounts owed to group undertakings | - |  | 180,742
Other creditors | 81,320 |  | 161,039
| 81,320 |  | 508,475

Page 5
Page 6
Dual-Stream Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans 1-2 years | - |  | 184,311
Bank loans 2-5 years | - |  | 99,392
| - |  | 283,703

8. Secured Creditors
The group, including the associate company, is subject to a fixed and floating charge held by Satago Financial Solutions over to assets relating to the loan in Dual-Stream Holdings Limited, this was settled after the year end.
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 450,397

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

10. 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 6