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REGISTERED NUMBER: 02494198 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 30 June 2025

for

Dimension Development Limited

| Dimension Development Limited (Registered number: 02494198) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 4 |

| Report of the Independent Auditors | 5 |

| Statement of Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 11 |

| Notes to the Financial Statements | 12 |

| Dimension Development Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | Z L Bredariol

| A M Cleary

| D S G Woolnough

| A D Parkinson

| A J Goulding

| REGISTERED OFFICE: | Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| BUSINESS ADDRESS: | Ground Floor

| Komet Works

| Sawday Street

| Leicester

| Leicestershire

| LE2 7JW

| REGISTERED NUMBER: | 02494198 (England and Wales)

| AUDITORS: | Duncan & Toplis Audit Limited

| Statutory Auditor

| Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| Dimension Development Limited (Registered number: 02494198) |

Strategic Report

for the Year Ended 30 June 2025

The directors present their strategic report for the year ended 30 June 2025.

Dimension Development is a retail design and manufacture company providing turnkey solutions including strategy and research, fixture design and display solutions, print digital and production.

REVIEW OF BUSINESS

The directors are delighted with the performance of the business during the year.

PRINCIPAL RISKS AND UNCERTAINTIES

The company's operations expose it to a variety of risks, outlined in more detail below. The company has several risk management strategies in place that aim to reduce the adverse effects on the financial performance of the company by monitoring levels of a number of financial costs.

Price Risk

The company can be exposed to increases in material and supplier costs, especially given the increasing price of raw materials and energy in recent years. The company has several risk management strategies in place that aim to reduce the adverse effects on the financial performance of the company by monitoring levels of a number of financial KPIs and costs. The company also manages this risk with strong and long-standing commercial relationships with its supply chain, which mitigates impacts on customers.

Credit Risk

The company continues to monitor and review policies surrounding credit checks on both new and existing customers when looking at offering credit limits and reviewing payment terms. The company also uses the services of a monitoring service provided by a specialist credit agency. The company has no bad debts in the year and has a good relationship with all its customers.

Interest Rate Risk

The company finances its operations primarily through retained profits and with comfortable interest cover, interest rate risk is limited.

KEY PERFORMANCE INDICATORS

The directors use a number of performance indicators to evaluate the company's performance, the key KPIs being turnover, gross profit and profit before tax. These figures are detailed on page 8.

SOCIAL IMPACT

The company's Equality, Diversity & Inclusion policy and Bullying and Harassment policies ensures that Dimension Development is an inclusive and respectful place for all its employees, visitors, contractors and customers which is free from bias or discrimination.

Dimension Development actively supports many local and national charities, one of which is dedicated to transforming the lives of disadvantaged children and young people through arts, education and training. Charitable donations in the year total £39,817 (2024 - £14,444).

As a member of the UN Global Compact we believe in and work towards the elimination of discrimination within employment and occupational activities.

Modern Slavery

Our Corporate Social Responsibility Policy outlines the company's commitment to understanding the risks of modern slavery and safeguard against slavery, forced or compulsory labour, child labour and human trafficking in our company or our supply chain.

Dimension Development are investing in additional training to ensure all our managers and supervisors are trained in this policy to raise awareness and highlight the signs to look out for to prevent modern slavery.

Dimension Development works with many multinational companies and is fully aware of its obligations to ensure compliance with the UK Modern Slavery Act.

| Dimension Development Limited (Registered number: 02494198) |

Strategic Report

for the Year Ended 30 June 2025

ENVIRONMENT AND SUSTAINABILITY

Dimension Development promotes sustainability and is very proud to have chosen to offset its carbon emissions via Carbon Neutral Britain.

We make products using a wide range of materials and we are very proud that since 2022 we have maintained zero waste to landfill.

As part of our ongoing investment in sustainability and our people, we have invested in bicycle storage and changing facilities and introduced a Bike to Work scheme. Our Company fleet is increasingly moving towards electric and hybrid vehicles. We have also invested in electric car charging points to encourage the use of electric vehicles.

As part of our sustainability drive we have made the following commitments and objectives:

- Continued membership of the UN Global Compact

- To maintain a predominantly local supply base to reduce emissions

- To be carbon neutral

- Maintain Forest Stewardship Council certification (FSC)

| 30.06.25 |  |  | 30.06.24 |

Energy consumption |  | kWh |  |  | kWh |

Natural gas combustion (heating) |  | 831,614 |  |  | 713,999 |

Electricity purchased |  | 802,035 |  |  | 530,062 |

Aggregate of energy consumption |  | 1,633,649 |  |  | 1,244,061 |

Greenhouse gas (GHG) emissions |  | tCO2e |  |  | tCO2e |

Scope 1 direct emissions |  | 217.5 |  |  | 188..9 |

Scope 2 indirect emissions |  | 142 |  |  | 109.7 |

| kg CO2e / hour |  |  | kg CO2e / hour |

Scope 1 and 2 emissions per hour worked |  | 0.796 |  |  | 0.801 |

FUTURE DEVELOPMENTS

The directors are pleased with the company's ongoing performance with the prospects of the company remaining healthy.

ON BEHALF OF THE BOARD:

A M Cleary - Director

28 October 2025

| Dimension Development Limited (Registered number: 02494198) |

Report of the Directors

for the Year Ended 30 June 2025

The directors present their report with the financial statements of the company for the year ended 30 June 2025.

DIVIDENDS

The total distribution of dividends for the year is disclosed in note 8 to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 July 2024 to the date of this report.

Z L Bredariol

A M Cleary

D S G Woolnough

A D Parkinson

A J Goulding

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

A M Cleary - Director

28 October 2025

Report of the Independent Auditors to the Members of

Dimension Development Limited

Opinion

We have audited the financial statements of Dimension Development Limited (the 'company') for the year ended 30 June 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Dimension Development Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

Dimension Development Limited

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was considered capable of detecting irregularities, including fraud

The capability to detect irregularities is based on the auditor identifying and assessing the risks of material misstatement of the financial statements, whether due to fraud or error, and then designing and performing audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

a) Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, the following approach was taken:

- |  | Understanding the nature of the industry and sector, control environment and business performance; |

- |  | Consideration of the results of our enquiries of management and those charged with governance about their own identification and assessment of the risks of irregularities; |

- |  | Understanding the company's policies and procedures on compliance with laws and regulations and management of fraud risk, including documentation of instances of non-compliance of laws and regulations and instances of actual, suspected or alleged fraud; |

- |  | Consideration of matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud; |

- |  | Understanding the legal and regulatory frameworks that the company operates in through enquiry of management and those charged with governance and understanding the company's industry and sector. The key laws and regulations that were considered to have an effect on material amounts and disclosures in the financial statements included the Companies Act and tax legislation. |

b) Audit response to risks identified

Based on this understanding, the following audit procedures were designed and performed to respond to the risks identified:

- |  | Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations described as having a direct effect on the financial statement; |

- |  | Enquiring of management, those charged with governance and, where applicable, the company's solicitors concerning actual and potential litigation and claims; |

- |  | Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; |

- |  | Reviewing minutes of meetings of those charged with governance and, where applicable, correspondence with regulators; |

- |  | Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness and evaluating the business rationale of significant transactions outside the normal course of business; |

- |  | Communication of potential fraud risks to all engagement team members and remaining alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. |

Report of the Independent Auditors to the Members of

Dimension Development Limited

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Matthew Mark Smith FCCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited

Statutory Auditor

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

28 October 2025

| Dimension Development Limited (Registered number: 02494198) |

Statement of Comprehensive

Income

for the Year Ended 30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

TURNOVER | 3 | 29,378,700 |  | 25,747,492 |  |

Cost of sales | (21,616,601 | ) | (18,520,664 | ) |

GROSS PROFIT | 7,762,099 |  | 7,226,828 |  |

Administrative expenses | (3,632,102 | ) | (3,250,040 | ) |

4,129,997 |  | 3,976,788 |  |

Other operating income | 21,208 |  | 22,547 |  |

OPERATING PROFIT | 5 | 4,151,205 |  | 3,999,335 |  |

Interest receivable and similar income | 3,505 |  | 257 |  |

4,154,710 |  | 3,999,592 |  |

Interest payable and similar expenses | 6 | (363,706 | ) | (386,570 | ) |

PROFIT BEFORE TAXATION | 3,791,004 |  | 3,613,022 |  |

Tax on profit | 7 | (981,236 | ) | (924,875 | ) |

PROFIT FOR THE FINANCIAL YEAR | 2,809,768 |  | 2,688,147 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 2,809,768 |  | 2,688,147 |  |

| Dimension Development Limited (Registered number: 02494198) |

Balance Sheet

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 9 | 81,207 |  | 203,964 |  |

Tangible assets | 10 | 2,549,342 |  | 1,986,509 |  |

2,630,549 |  | 2,190,473 |  |

CURRENT ASSETS

Stocks | 11 | 1,656,084 |  | 1,619,693 |  |

Debtors | 12 | 11,251,663 |  | 11,281,386 |  |

Cash at bank and in hand | 1,008,333 |  | 1,064,895 |  |

13,916,080 |  | 13,965,974 |  |

CREDITORS

Amounts falling due within one year | 13 | (13,786,495 | ) | (13,778,096 | ) |

NET CURRENT ASSETS | 129,585 |  | 187,878 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,760,134 |  | 2,378,351 |  |

CREDITORS

Amounts falling due after more than one year | 14 | (514,024 | ) | (579,701 | ) |

PROVISIONS FOR LIABILITIES | 18 | (614,903 | ) | (497,211 | ) |

NET ASSETS | 1,631,207 |  | 1,301,439 |  |

CAPITAL AND RESERVES

Called up share capital | 19 | 75 |  | 75 |  |

Retained earnings | 20 | 1,631,132 |  | 1,301,364 |  |

SHAREHOLDERS' FUNDS | 1,631,207 |  | 1,301,439 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

A M Cleary - Director

| Dimension Development Limited (Registered number: 02494198) |

Statement of Changes in Equity

for the Year Ended 30 June 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 July 2023 | 75 |  | 1,063,217 |  | 1,063,292 |  |

Changes in equity

Dividends | - |  | (2,450,000 | ) | (2,450,000 | ) |

Total comprehensive income | - |  | 2,688,147 |  | 2,688,147 |  |

Balance at 30 June 2024 | 75 |  | 1,301,364 |  | 1,301,439 |  |

Changes in equity

Dividends | - |  | (2,480,000 | ) | (2,480,000 | ) |

Total comprehensive income | - |  | 2,809,768 |  | 2,809,768 |  |

Balance at 30 June 2025 | 75 |  | 1,631,132 |  | 1,631,207 |  |

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Dimension Development 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.

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

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows;

| • | the requirement of paragraph 3.17(d);

| • | the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

| • | the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

| • | the requirement of paragraph 33.7.

| From 27 May 2022 the company is a wholly owned subsidiary of Sarsden Holdings Limited, a company incorporated in England and Wales. The registered office of the parent company is Park House, 37 Clarence Street, Leicester, LE1 3RW.

| The company's results are included in the consolidated financial statements of Sarsden Holdings Limited. These financial statements may be obtained from Companies House, Cardiff, CF4 3UZ.

| Related party exemption

| 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 between companies in this group.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of financial statements requires the company's directors to make judgements, assumptions and estimates that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on a regular basis.

| The company does not have any key assumptions concerning the future, or other key sources of estimation uncertainty in the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is recognised at the point of delivery.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Development costs

| Development costs are capitalised when it is probable that the expected future economic benefits that are attributable to the asset generated will flow to the entity, and the costs can be measured reliably.

| The directors consider the useful life of each asset on an individual basis taking into account the existing market for such assets and forecasted future market. The useful life of development costs capitalised in these financial statements is considered to be 5 years.

| Amortisation commences when the intangible asset is available for use and the product is ready for the market and is charged to Cost of Sales on a straight-line basis.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| The expected useful lives of assets are reviewed and adjusted, if appropriate, at the end of each

| reporting period. The effect of any change is accounted for prospectively.

| Stocks

| Stocks and work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell on a first in first out basis after making due allowance for obsolete and slow moving items. Cost includes a relevant proportion of overheads according to the stage of completion of work in progress.

| Taxation

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

| Research and development

| Expenditure on research is expensed in the year in which it is incurred.

| Depending on the nature of development costs incurred, they are either written off in the year of expenditure or capitalised (see Intangible assets accounting policy).

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| 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.

| Government grants

| Grants relating to revenue are recognised in income on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate.

| Grants relating to assets is recognised in income on a systematic basis over the expected useful life of the asset.

| Hire purchase and leasing

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or lease term, whichever is shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by geographical market is given below:

| 30.6.25 |  | 30.6.24

£ | £ |

| United Kingdom | 28,144,270 |  | 23,474,022 |  |

| Rest of the World | 1,234,430 |  | 2,273,470 |  |

29,378,700 |  | 25,747,492 |  |

| The company's revenue for the period from continuing operations is as follows:

|  | Year Ended |  |  | Year Ended |

|  | 30.6.25 |  |  | 30.6.24 |

|  | £ |  |  | £ |

|  | £ |  |  | £ |

| Sale of goods |  | 29,378,700 |  |  | 25,747,492 |

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | EMPLOYEES AND DIRECTORS

| 30.6.25 |  | 30.6.24

£ | £ |

| Wages and salaries | 6,757,377 |  | 5,726,188 |  |

| Social security costs | 774,367 |  | 538,592 |  |

| Other pension costs | 334,912 |  | 253,487 |  |

7,866,656 |  | 6,518,267 |  |

| The average number of employees during the year was as follows:

| 30.6.25 |  | 30.6.24

| Directors | 5 |  | 5 |  |

| Production | 149 |  | 124 |  |

| Administration | 5 |  | 5 |  |

159 |  | 134 |  |

| 30.6.25 |  | 30.6.24

£ | £ |

| Directors' remuneration | 463,396 |  | 432,640 |  |

| Directors' pension contributions to money purchase schemes | 115,334 |  | 97,000 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 4 |  | 4 |  |

| Information regarding the highest paid director is as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Emoluments etc | 156,740 |  | 143,760 |  |

| Pension contributions to money purchase schemes | 31,000 |  | 20,000 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 30.6.25 |  | 30.6.24

£ | £ |

| Hire of plant and machinery | 50,080 |  | 38,493 |  |

| Other operating leases | 458,535 |  | 367,685 |  |

| Depreciation - owned assets | 309,625 |  | 236,476 |  |

| Depreciation - assets on hire purchase contracts | 133,245 |  | 151,883 |  |

| Loss on disposal of fixed assets | 8,635 |  | 28,161 |  |

| Development costs amortisation | 122,757 |  | 127,819 |  |

| Auditors' remuneration | 18,750 |  | 18,000 |  |

| Foreign exchange differences | 19,654 |  | 4,778 |  |

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loan interest | 13,566 |  | 39,668 |  |

| Hire purchase interest | 37,114 |  | 44,786 |  |

| Invoice discounting charges | 313,026 |  | 302,116 |  |

363,706 |  | 386,570 |  |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Current tax:

| UK corporation tax | 863,544 |  | 901,306 |  |

| Deferred tax | 117,692 |  | 23,569 |  |

| Tax on profit | 981,236 |  | 924,875 |  |

| UK corporation tax has been charged at 25% (2024 - 25%).

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 30.6.25 |  | 30.6.24

£ | £ |

| Profit before tax | 3,791,004 |  | 3,613,022 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 947,751 |  | 903,256 |  |

| Effects of:

| Expenses not deductible for tax purposes | 35,697 |  | 22,175 |  |

| Adjustments to tax charge in respect of previous periods | - |  | 1,514 |  |

| Group relief | (2,212 | ) | (2,070 | ) |

| Total tax charge | 981,236 |  | 924,875 |  |

8. | DIVIDENDS

| 30.6.25 |  | 30.6.24

£ | £ |

| Ordinary 'A' shares of £1 each |

| Interim dividend | 2,480,000 |  | 2,450,000 |  |

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | INTANGIBLE FIXED ASSETS

| Developme

| costs

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 639,097 |  |

| AMORTISATION

| At 1 July 2024 | 435,133 |  |

| Amortisation for year | 122,757 |  |

| At 30 June 2025 | 557,890 |  |

| NET BOOK VALUE

| At 30 June 2025 | 81,207 |  |

| At 30 June 2024 | 203,964 |  |

| Development costs includes a project for an advanced retail display design solution. The carrying amount of this specific project at the period end is £81,207 (2024 - £178,653) and the remaining amortisation period is 1 year (2024 - 2 years).

10. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 392,480 |  | 1,819,907 |  | 345,406 |  | 702,833 |  | 3,260,626 |  |

| Additions | 106,084 |  | 770,024 |  | 90,549 |  | 154,180 |  | 1,120,837 |  |

| Disposals | (15,452 | ) | (28,575 | ) | (197,159 | ) | (2,771 | ) | (243,957 | ) |

| Reclassification/transfer | (13,571 | ) | 1,941 |  | - |  | 11,630 |  | - |  |

| At 30 June 2025 | 469,541 |  | 2,563,297 |  | 238,796 |  | 865,872 |  | 4,137,506 |  |

| DEPRECIATION

| At 1 July 2024 | 123,962 |  | 678,163 |  | 116,283 |  | 355,709 |  | 1,274,117 |  |

| Charge for year | 79,745 |  | 200,980 |  | 51,697 |  | 110,448 |  | 442,870 |  |

| Eliminated on disposal | (15,452 | ) | (15,760 | ) | (94,840 | ) | (2,771 | ) | (128,823 | ) |

| At 30 June 2025 | 188,255 |  | 863,383 |  | 73,140 |  | 463,386 |  | 1,588,164 |  |

| NET BOOK VALUE

| At 30 June 2025 | 281,286 |  | 1,699,914 |  | 165,656 |  | 402,486 |  | 2,549,342 |  |

| At 30 June 2024 | 268,518 |  | 1,141,744 |  | 229,123 |  | 347,124 |  | 1,986,509 |  |

| Included within tangible fixed assets are assets held under hire purchase with a net book value of £1,065,098 (2024 - £770,142).

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

11. | STOCKS

| 30.6.25 |  | 30.6.24

£ | £ |

| Raw materials | 484,416 |  | 389,269 |  |

| Work-in-progress | 1,171,668 |  | 1,230,424 |  |

1,656,084 |  | 1,619,693 |  |

| Stock recognised in cost of sales during the period as an expense was £11,429,393 (2024 - £10,380,128).

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 9,499,616 |  | 9,908,503 |  |

| Amounts owed by group undertakings | 1,323,548 |  | 947,141 |  |

| Other debtors | 32,625 |  | - |  |

| Prepayments and accrued income | 395,874 |  | 425,742 |  |

11,251,663 |  | 11,281,386 |  |

| Trade debtors of £9,481,616 (2024 - £9,908,503) are subject to an invoice finance agreement.

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts (see note 15) | 166,667 |  | 200,000 |  |

| Other loans (see note 15) | 6,914,656 |  | 5,966,459 |  |

| Hire purchase contracts (see note 16) | 308,433 |  | 207,777 |  |

| Trade creditors | 4,326,419 |  | 4,560,445 |  |

| Corporation tax | 417,047 |  | 366,754 |  |

| Social security and other taxes | 602,078 |  | 1,137,933 |  |

| Other creditors | 189,021 |  | 178,397 |  |

| Accruals and deferred income | 862,174 |  | 1,160,331 |  |

13,786,495 |  | 13,778,096 |  |

14. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans (see note 15) | - |  | 166,667 |  |

| Hire purchase contracts (see note 16) | 514,024 |  | 413,034 |  |

514,024 |  | 579,701 |  |

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

15. | LOANS

| An analysis of the maturity of loans is given below:

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 166,667 |  | 200,000 |  |

| Invoice finance creditor | 6,914,656 |  | 5,966,459 |  |

7,081,323 |  | 6,166,459 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 166,667 |  |

| The hire purchase loans are repayable monthly over periods ranging from 2 to 5 years at interest rates between 0% and 9% per annum.

| The bank loan is repayable monthly starting from May 2021 until its maturity in May 2026 at an interest rate of 3.14% per annum over the Bank of England Base Rate.

16. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30.6.25 |  | 30.6.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 308,433 |  | 207,777 |  |

| Between one and five years | 514,024 |  | 413,034 |  |

822,457 |  | 620,811 |  |

| Non-cancellable |

| operating leases |

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 477,138 |  | 313,513 |  |

| Between one and five years | 1,199,001 |  | 776,180 |  |

| In more than five years | 102,124 |  | 211,124 |  |

1,778,263 |  | 1,300,817 |  |

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

17. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 166,667 |  | 366,667 |  |

| Hire purchase contracts | 822,457 |  | 620,811 |  |

| Invoice finance creditor | 6,914,656 |  | 5,966,459 |  |

7,903,780 |  | 6,953,937 |  |

| The hire purchase contracts are secured on the individual assets being acquired.

| The invoice finance creditor is secured by way of a fixed and floating charge on the assets of the company.

| The bank loan is secured by way of a debenture on all the assets of the company.

18. | PROVISIONS FOR LIABILITIES

| 30.6.25 |  | 30.6.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 594,601 |  | 452,547 |  |

| Other timing differences | 20,302 |  | 44,664 |  |

614,903 |  | 497,211 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 497,211 |  |

| Charge to Statement of Comprehensive Income during year | 117,692 |  |

| Balance at 30 June 2025 | 614,903 |  |

19. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 19 | Ordinary 'A' | £1 | 19 |  | 19 |  |

| 6 | Ordinary 'B' | £1 | 6 |  | 6 |  |

| 19 | Ordinary 'C' | £1 | 19 |  | 19 |  |

| 6 | Ordinary 'D' | £1 | 6 |  | 6 |  |

| 19 | Ordinary 'E' | £1 | 19 |  | 19 |  |

| 6 | Ordinary 'F' | £1 | 6 |  | 6 |  |

75 |  | 75 |  |

| All share classes carry full voting rights with no restrictions and have no restrictions on the repayment of capital. The directors are entitled to vote an individual dividend on one class of share without the same dividend being voted to any other type of share.

| Dimension Development Limited (Registered number: 02494198) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

19. | CALLED UP SHARE CAPITAL - continued

| Each share is entitled to one vote in any circumstance and is entitled to participate in any distribution of capital (including on winding up) of the company,

| The company is entitled to vote an individual dividend without the same dividend being voted to any other types of shares.

20. | RESERVES

| Called up share capital

| This represents the nominal value of shares that have been issued.

| Retained earnings

| This includes all current and prior period retained profits and losses.

21. | RELATED PARTY DISCLOSURES

| During the year, a total of key management personnel compensation of £ 953,671 (2024 - £ 529,640 ) was paid.

22. | ULTIMATE CONTROLLING PARTY

| The company's ultimate controlling party is Sarsden Holdings Limited, the registered office of which is Park House, 37 Clarence Street, Leicester, LE1 3RW.