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REGISTERED NUMBER: 08670495 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| DPI BROS. LIMITED |

| DPI BROS. LIMITED (REGISTERED NUMBER: 08670495) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| DPI BROS. LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Mr P Evans

| Mr I Evans

| Mr D Evans

| Mr P A Yorke

| SECRETARY: | Mrs S J Evans

| REGISTERED OFFICE: | 25 Knowsley Street

| Bury

| BL9 0ST

| REGISTERED NUMBER: | 08670495 (England and Wales)

| ACCOUNTANTS: | Allens Accountants Limited

| Chartered Accountants

| 123 Wellington Road South

| Stockport

| Cheshire

| SK1 3TH

| DPI BROS. LIMITED (REGISTERED NUMBER: 08670495) |

BALANCE SHEET

31 AUGUST 2025

| 31/8/25 | 31/8/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 84,565 |  | 103,994 |  |

84,565 |  | 103,994 |  |

CURRENT ASSETS

Debtors | 6 | 202,616 |  | 178,405 |  |

Cash at bank | 745,977 |  | 908,477 |  |

948,593 |  | 1,086,882 |  |

CREDITORS

Amounts falling due within one year | 7 | 221,035 |  | 262,843 |  |

NET CURRENT ASSETS | 727,558 |  | 824,039 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 812,123 |  | 928,033 |  |

PROVISIONS FOR LIABILITIES | 8 | 21,141 |  | 26,549 |  |

NET ASSETS | 790,982 |  | 901,484 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 35,000 |  | 35,000 |  |

Retained earnings | 755,982 |  | 866,484 |  |

SHAREHOLDERS' FUNDS | 790,982 |  | 901,484 |  |

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

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

| DPI BROS. LIMITED (REGISTERED NUMBER: 08670495) |

BALANCE SHEET - continued

31 AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2026 and were signed on its behalf by:

Mr I Evans - Director

| DPI BROS. LIMITED (REGISTERED NUMBER: 08670495) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| DPI Bros. 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 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.

| The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

| Turnover

| Turnover is recognised at the fair value of consideration received for insurance broking services provided in the normal course of business, and is shown net of the relevant sales related tax, IPT.

| Revenue is recognised on receipt of insurance premiums or agreed fees from the client, alongside acceptance of the premium by the insurer. A proportion of the commission is deferred over the period of the contract to cover the ongoing maintenance and claims management of the contract. Other amounts received from insurers are also recognised upon receipt given the inherent uncertainty over entitlement until they are remitted to the company.

| Goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| DPI BROS. LIMITED (REGISTERED NUMBER: 08670495) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 22 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 175,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 175,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 260,853 |  |

| Additions | 10,042 |  |

| At 31 August 2025 | 270,895 |  |

| DEPRECIATION

| At 1 September 2024 | 156,859 |  |

| Charge for year | 29,471 |  |

| At 31 August 2025 | 186,330 |  |

| NET BOOK VALUE

| At 31 August 2025 | 84,565 |  |

| At 31 August 2024 | 103,994 |  |

| DPI BROS. LIMITED (REGISTERED NUMBER: 08670495) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Trade debtors | 180,530 |  | 164,410 |  |

| Other debtors | 22,086 |  | 13,995 |  |

202,616 |  | 178,405 |  |

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Amounts owed to group undertakings | - |  | 40,163 |  |

| Taxation and social security | 193,425 |  | 209,146 |  |

| Other creditors | 27,610 |  | 13,534 |  |

221,035 |  | 262,843 |  |

8. | PROVISIONS FOR LIABILITIES

| 31/8/25 |  | 31/8/24

£ | £ |

| Deferred tax | 21,141 |  | 26,549 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 26,549 |  |

| Credit to Statement of Income and Retained Earnings during year | (5,408 | ) |

| Balance at 31 August 2025 | 21,141 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/8/25 |  | 31/8/24

| value: | £ | £ |

| 100 | Ordinary | £350 | 35,000 |  | 35,000 |  |

10. | ULTIMATE CONTROLLING PARTY

| The parent company of DPI Bros. Limited is 1st for Commercial Ltd and its registered office is 25 Knowsley Street, Bury, Lancashire. BL9 0ST.