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REGISTERED NUMBER: 09108990 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

D-PLOY (UK) LTD

D-PLOY (UK) LTD (REGISTERED NUMBER: 09108990)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

D-PLOY (UK) LTD

COMPANY INFORMATION

For The Year Ended 31 December 2025

| DIRECTORS: | B De Boers

| J Linder

| J De Boers

| REGISTERED OFFICE: | 7a Abbey Business Park

| Monks Walk

| Farnham

| Surrey

| GU9 8HT

| REGISTERED NUMBER: | 09108990 (England and Wales)

D-PLOY (UK) LTD (REGISTERED NUMBER: 09108990)

BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 124,084 |  | 74,188 |  |

Cash at bank | 146,974 |  | 194,334 |  |

271,058 |  | 268,522 |  |

CREDITORS

Amounts falling due within one year | 6 | 64,973 |  | 58,086 |  |

NET CURRENT ASSETS | 206,085 |  | 210,436 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 206,085 |  | 210,436 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 205,985 |  | 210,336 |  |

SHAREHOLDERS' FUNDS | 206,085 |  | 210,436 |  |

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 April 2026 and were signed on its behalf by:

J Linder - Director

D-PLOY (UK) LTD (REGISTERED NUMBER: 09108990)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| D-ploy (UK) Ltd 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.

| Turnover

| Turnover represents sales of IT and engineering consultancy services, excluding value added tax, performed during the year.

| Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

| Computer equipment |  | - |  | 33.33% on cost |  |

| Financial instruments

| The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

| Taxation

| Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

| Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

| Current tax assets and liabilities are not discounted and are 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.

| 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 11 (2024 - 10 ) .

D-PLOY (UK) LTD (REGISTERED NUMBER: 09108990)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 997 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 997 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 123,653 |  | 73,820 |  |

| Other debtors | 392 |  | 368 |  |

| Corporation tax | 39 |  | - |  |

124,084 |  | 74,188 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 34,953 |  | 8,252 |  |

| Social security and other taxes | - |  | 15,250 |  |

| Other creditors | 3,472 |  | 2,539 |  |

| Accruals and deferred income | 26,548 |  | 32,045 |  |

64,973 |  | 58,086 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Katharine Halsall (Senior Statutory Auditor)

| for and on behalf of Caldwell Penn Limited, Statutory Auditor

8. | RELATED PARTY DISCLOSURES

| D-Ploy (UK) Limited have 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 with wholly owned subsidiaries within the group.

| At the year end the company owed the parent company £33,454 (2024 - £7,729) . There were other related party companies that owed the company £123,653 (2024 - £73,820), at the year end.

D-PLOY (UK) LTD (REGISTERED NUMBER: 09108990)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

9. | ULTIMATE PARENT COMPANY

| The directors consider D-Ploy GmbH (incorporated in Switzerland) to be the Ultimate Parent Company.

| This is the parent company for the largest group in which the company is a member and for which consolidated financial statements are prepared. The registered office and principal place of business of D-Ploy GmbH is: Dorfstrasse 48, 4303 Kaiseraugst, Switzerland.