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Company registration number: 12748359
D&S Ultra-Clean Holdings Ltd
Unaudited filleted financial statements
31 December 2025
D&S Ultra-Clean Holdings Ltd
Contents
Statement of financial position
Statement of changes in equity
Notes to the financial statements
D&S Ultra-Clean Holdings Ltd
Statement of financial position
31 December 2025

|  |  | 31/12/25 |  |  |  | 31/07/24 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 5 | 40,000 |  |  |  | 40,000 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 40,000 |  |  |  | 40,000
Current assets |  |  |  |  |  |  |  |  |
Cash at bank and in hand |  |  | 70 |  |  |  | 70 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 70 |  |  |  | 70 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 7,634) |  |  |  | ( 7,054) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 7,564) |  |  |  | ( 6,984)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 32,436 |  |  |  | 33,016
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 7 |  |  | - |  |  |  | ( 9,750)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 32,436 |  |  |  | 23,266
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 60 |  |  |  | 60
Profit and loss account |  |  |  |  | 32,376 |  |  |  | 23,206
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 32,436 |  |  |  | 23,266
|  |  |  |  | _______ |  |  |  | _______

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:
Mr Stephen Jones
Director
Company registration number: 12748359
D&S Ultra-Clean Holdings Ltd
Statement of changes in equity
Period ended 31 December 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 August 2023 |  | 60 |  | 16,543 | 16,603 |  |  |  |  |
Profit for the period |  |  |  | 74,722 | 74,722 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the period |  | - |  | 74,722 | 74,722 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 68,059) | ( 68,059) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 68,059) | ( 68,059) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 July 2024 and 1 August 2024 |  | 60 |  | 23,206 | 23,266 |  |  |  |  |
Profit for the period |  |  |  | 119,400 | 119,400 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the period |  | - |  | 119,400 | 119,400 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 110,230) | ( 110,230) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 110,230) | ( 110,230) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 December 2025 |  | 60 |  | 32,376 | 32,436 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

D&S Ultra-Clean Holdings Ltd
Notes to the financial statements
Period ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Berkeley Court, Manor Park, Runcorn, Cheshire, WA7 1TQ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. 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 capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the period amounted to Nil (2024: Nil).
5. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 August 2024 and 31 December 2025 | 40,000 | 40,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 August 2024 and 31 December 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 December 2025 | 40,000 | 40,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 July 2024 | 40,000 | 40,000 |  |  |  |
|  | _______ | _______ |  |  |  |

6. Creditors: amounts falling due within one year

|  |  | 31/12/25 | 31/07/24
|  |  | £ | £
| Other creditors |  | 7,634 | 7,054
|  |  | _______ | _______

Included in other creditors due within one year is an amount of £7,000 (2024: £6,600) which is the deferred payment for the shares in the group undertaking due within one year, subject to a loan note instrument issued from the seller. No interest is payable under the loan note instrument.
7. Creditors: amounts falling due after more than one year

|  |  | 31/12/25 | 31/07/24
|  |  | £ | £
| Other creditors |  | - | 9,750
|  |  | _______ | _______

The amount of £Nil (2024: £9,750) due above to other creditors is the deferred payment for the shares in the group undertaking, which is being repaid subject to a loan note instrument issued from the seller. No interest is payable under the loan note instrument.
8. Financial instruments
The carrying amount for each category of financial instrument is as follows:

|  |  | 31/12/25 | 31/07/24
|  |  | £ | £
| Financial assets that are debt instruments measured at amortised cost |  |  |
| Cash at bank and in hand |  | 70 | 70
|  |  | _______ | _______

| Financial assets that are equity instruments measured at cost less impairment |  |  |
| Unlisted investment in group company |  | 40,000 | 40,000
|  |  | _______ | _______

| Financial liabilities measured at amortised cost |  |  |
| Other creditors |  | 7,000 | 16,350
|  |  | _______ | _______

9. Directors advances, credits and guarantees

| During the period the directors entered into the following advances and credits with the company: |  |  |  |  |  |
Period ended 31/12/25 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr Stephen Jones | - | - | - |  |  |
| Mr Ian Jones | - | - | - |  |  |
| Mr Paul Caldwell | - | - | - |  |  |
|  | _______ | _______ | _______ |  |  |
Year ended 31/07/24 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr Stephen Jones | 2,483 | ( 2,483) | - |  |  |
| Mr Ian Jones | 2,163 | ( 2,163) | - |  |  |
| Mr Paul Caldwell | 1,733 | ( 1,733) | - |  |  |
|  | _______ | _______ | _______ |  |  |
|  | 6,379 | ( 6,379) | - |  |  |
|  | _______ | _______ | _______ |  |  |

The above loans due to the directors were interest free and repayable on demand.
10. Going concern
The directors fully expect to meet all liabilities as they fall due via future dividend income received from its trading subsidiary in which the company has a controlling interest.