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REGISTERED NUMBER: 10885787 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

DR2H LIMITED

| DR2H LIMITED (REGISTERED NUMBER: 10885787) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DR2H LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | R Malhan

| D K Malhan

| REGISTERED OFFICE: | 7 Ensign Business Centre

| Westwood Way

| Westwood Business Park

| Coventry

| CV4 8JA

| REGISTERED NUMBER: | 10885787 (England and Wales)

| ACCOUNTANTS: | Walker Thompson Ltd

| Accountants and Registered Auditors

| Empress House

| 43A Binley Road

| Coventry

| CV3 1HU

| DR2H LIMITED (REGISTERED NUMBER: 10885787) |

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 66,790 |  | 66,972 |  |

Investments | 5 | 1 |  | 1 |  |

Investment property | 6 | 966,379 |  | 966,379 |  |

1,033,170 |  | 1,033,352 |  |

CURRENT ASSETS

Debtors | 7 | 1,175,583 |  | 1,349,227 |  |

Cash at bank and in hand | 194,776 |  | 177,535 |  |

1,370,359 |  | 1,526,762 |  |

CREDITORS

Amounts falling due within one year | 8 | 973,610 |  | 1,113,736 |  |

NET CURRENT ASSETS | 396,749 |  | 413,026 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,429,919 |  | 1,446,378 |  |

PROVISIONS FOR LIABILITIES | 137 |  | 183 |  |

NET ASSETS | 1,429,782 |  | 1,446,195 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 200 |  |

Retained earnings | 1,429,582 |  | 1,445,995 |  |

SHAREHOLDERS' FUNDS | 1,429,782 |  | 1,446,195 |  |

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

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

| DR2H LIMITED (REGISTERED NUMBER: 10885787) |

BALANCE SHEET - continued

31 JULY 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 30 March 2026 and were signed on its behalf by:

D K Malhan - Director

| DR2H LIMITED (REGISTERED NUMBER: 10885787) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| DR2H 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.

| Preparation of consolidated financial statements

| The financial statements contain information about DR2H Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Tangible fixed assets

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

| Motor Vehicles - 25% reducing balance.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| DR2H LIMITED (REGISTERED NUMBER: 10885787) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Motor |

| property |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 66,242 |  | 4,102 |  | 70,344 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 3,372 |  | 3,372 |  |

| Charge for year | - |  | 182 |  | 182 |  |

| At 31 July 2025 | - |  | 3,554 |  | 3,554 |  |

| NET BOOK VALUE

| At 31 July 2025 | 66,242 |  | 548 |  | 66,790 |  |

| At 31 July 2024 | 66,242 |  | 730 |  | 66,972 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 1 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1 |  |

| At 31 July 2024 | 1 |  |

| DR2H LIMITED (REGISTERED NUMBER: 10885787) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 966,379 |  |

| NET BOOK VALUE

| At 31 July 2025 | 966,379 |  |

| At 31 July 2024 | 966,379 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 1,163,759 |  | 1,164,759 |  |

| Other debtors | 11,824 |  | 184,468 |  |

1,175,583 |  | 1,349,227 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 954,510 |  | 997,300 |  |

| Taxation and social security | 400 |  | 82,607 |  |

| Other creditors | 18,700 |  | 33,829 |  |

973,610 |  | 1,113,736 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid: |  |

| Number: |  | Class: |  | Nominal |  | 2024 |  |  | 2023 |  |

|  | value: |  | £ |  |  | £ |  |

| 100 |  | Ordinary |  | £1 |  | 100 |  |  | 100 |  |

| 25 |  | A Ordinary |  | £1 |  | 25 |  |  | 25 |  |

| 25 |  | B Ordinary |  | £1 |  | 25 |  |  | 25 |  |

| 25 |  | C Ordinary |  | £1 |  | 25 |  |  | 25 |  |

| 25 |  | D Ordinary |  | £1 |  | 25 |  |  | 25 |  |

|  | 200 |  |  | 200 |  |

| DR2H LIMITED (REGISTERED NUMBER: 10885787) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| R Malhan

| Balance outstanding at start of year | 5,000 |  | 5,000 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 5,000 |  |

| The loan is interest free and repayable upon demand.

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date the amounts due from related parties were as follows:-

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| DR2H (Ipswich) Ltd |  | 1,147,759 |  | 1,164,759 |  |

| DR2H AM Ltd |  | - |  | - |  |

| At the balance sheet date the amounts due to related parties were as follows:-

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| DR2H AM Ltd |  | 477,255 |  | 448,650 |  |

| DR2H Firetail Ltd |  | 477,255 |  | 548,650 |  |

| During the year under review, management charges were paid as follows:

| DR2H AM Ltd |  | £29,562 |  |

| DR2H Firetail Ltd |  | £29,563 |  |