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REGISTERED NUMBER: SC346900 (Scotland)

| DFA CONSULTING LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST AUGUST 2025 |

DFA CONSULTING LIMITED (REGISTERED NUMBER: SC346900)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page |

Company Information | 1 |

Chartered Certified Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

DFA CONSULTING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST AUGUST 2025

| DIRECTORS: | D Fulton

| D J Fulton

| REGISTERED OFFICE: | 29 Fulmar Crescent

| The Inches

| Larbert

| Stirlingshire

| FK5 4FW

| REGISTERED NUMBER: | SC346900 (Scotland)

| ACCOUNTANTS: | russell + russell

| Chartered Certified Accountants

| 4 Royal Crescent

| Glasgow

| G3 7SL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

DFA CONSULTING LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DFA Consulting Limited for the year ended 31st August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of DFA Consulting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DFA Consulting Limited and state those matters that we have agreed to state to the Board of Directors of DFA Consulting Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DFA Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DFA Consulting Limited. You consider that DFA Consulting Limited 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 financial statements of DFA Consulting Limited. 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 statutory financial statements.

russell + russell

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

13th April 2026

DFA CONSULTING LIMITED (REGISTERED NUMBER: SC346900)

BALANCE SHEET

31ST AUGUST 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 92,989 |  | 33,851 |  |

CURRENT ASSETS

Debtors | 5 | 12,650 |  | 12,061 |  |

Cash at bank | 31,228 |  | 27,557 |  |

43,878 |  | 39,618 |  |

CREDITORS

Amounts falling due within one year | 6 | 29,726 |  | 24,440 |  |

NET CURRENT ASSETS | 14,152 |  | 15,178 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 107,141 |  | 49,029 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (78,786 | ) | (28,262 | ) |

PROVISIONS FOR LIABILITIES | (18,009 | ) | - |  |

NET ASSETS | 10,346 |  | 20,767 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 10,246 |  | 20,667 |  |

SHAREHOLDERS' FUNDS | 10,346 |  | 20,767 |  |

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

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

DFA CONSULTING LIMITED (REGISTERED NUMBER: SC346900)

BALANCE SHEET - continued

31ST 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th April 2026 and were signed on its behalf by:

D Fulton - Director

DFA CONSULTING LIMITED (REGISTERED NUMBER: SC346900)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

1. | STATUTORY INFORMATION

| DFA Consulting Limited is a private company, limited by shares , registered in Scotland. 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| The turnover shown in the profit and loss account represents the sales value of work done during the year, exclusive of Value Added Tax.

| Tangible fixed assets

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

| Computer Equipment |  | 25% Reducing Balance |  |

| Motor Vehicles |  | 25% Reducing Balance |  |

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Taxation

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

| 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.

DFA CONSULTING LIMITED (REGISTERED NUMBER: SC346900)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st September 2024 | 35,854 |  | 10,274 |  | 46,128 |  |

| Additions | 73,355 |  | 833 |  | 74,188 |  |

| Disposals | - |  | (6,696 | ) | (6,696 | ) |

| At 31st August 2025 | 109,209 |  | 4,411 |  | 113,620 |  |

| DEPRECIATION

| At 1st September 2024 | 4,482 |  | 7,795 |  | 12,277 |  |

| Charge for year | 12,428 |  | 743 |  | 13,171 |  |

| Eliminated on disposal | - |  | (4,817 | ) | (4,817 | ) |

| At 31st August 2025 | 16,910 |  | 3,721 |  | 20,631 |  |

| NET BOOK VALUE

| At 31st August 2025 | 92,299 |  | 690 |  | 92,989 |  |

| At 31st August 2024 | 31,372 |  | 2,479 |  | 33,851 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 10,801 |  | 10,486 |  |

| Other debtors | 1,849 |  | 1,575 |  |

12,650 |  | 12,061 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Hire purchase contracts | 13,886 |  | 3,547 |  |

| Trade creditors | 3,368 |  | 151 |  |

| Taxation and social security | 7,831 |  | 16,416 |  |

| Other creditors | 4,641 |  | 4,326 |  |

29,726 |  | 24,440 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Hire purchase contracts | 78,786 |  | 28,262 |  |

DFA CONSULTING LIMITED (REGISTERED NUMBER: SC346900)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid

| Number |  | Class: |  | Nominal |  | 31.8.25 |  | 31.8.24 |

|  | Value: |  | £ |  | £ |

| 1 |  | Ordinary |  | £100 |  | 0 |  | 100 |

| 80 |  | A Ordinary |  | £1 |  | 80 |  | 0 |

| 20 |  | B Ordinary |  | £1 |  | 20 |  | 0 |

|  | 100 |  | 100 |

| On the 30th June 2025, the £100 ordinary share was reclassified into 80 A ordinary £1 shares and 20 B ordinary £1 shares.

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 31.8.25 |  | 31.8.24

£ | £ |

| D Fulton

| Balance outstanding at start of year | 1,475 |  | 5,387 |  |

| Amounts advanced | 72,283 |  | 61,972 |  |

| Amounts repaid | (74,080 | ) | (65,884 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (322 | ) | 1,475 |  |

| The loan in the prior year bore no interest and was repaid post year end.

10. | ULTIMATE CONTROLLING PARTY

| The company was under the control of Deirdre Fulton throughout the current and previous year.