IRIS Accounts Production v26.1.0.640 07337330 Board of Directors 1.1.25 31.12.25 31.12.25 21.4.2026 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07337330 2024-12-31 07337330 2025-12-31 07337330 2025-01-01 2025-12-31 07337330 2023-12-31 07337330 2024-01-01 2024-12-31 07337330 2024-12-31 07337330 ns15:EnglandWales 2025-01-01 2025-12-31 07337330 ns14:USDollar 2025-01-01 2025-12-31 07337330 ns10:Director1 2025-01-01 2025-12-31 07337330 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07337330 ns10:SmallEntities 2025-01-01 2025-12-31 07337330 ns10:Audited 2025-01-01 2025-12-31 07337330 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 07337330 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07337330 ns10:FullAccounts 2025-01-01 2025-12-31 07337330 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 07337330 ns10:Director2 2025-01-01 2025-12-31 07337330 ns10:RegisteredOffice 2025-01-01 2025-12-31 07337330 ns5:CurrentFinancialInstruments 2025-12-31 07337330 ns5:CurrentFinancialInstruments 2024-12-31 07337330 ns5:ShareCapital 2025-12-31 07337330 ns5:ShareCapital 2024-12-31 07337330 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 07337330 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07337330 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 07337330 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 07337330 ns10:OrdinaryShareClass1 2025-12-31 07337330 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 07337330 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31

REGISTERED NUMBER: 07337330 (England and Wales)

Audited Financial Statements for the Year Ended 31st December 2025

for

The Development Initiative (Europe) Ltd

| The Development Initiative (Europe) Ltd (Registered number: 07337330) |

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| The Development Initiative (Europe) Ltd |

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | S M Castree

| H W Morris

| REGISTERED OFFICE: | 1-3 Manor Road

| Chatham

| Kent

| ME4 6AE

| REGISTERED NUMBER: | 07337330 (England and Wales)

| AUDITORS: | Beak Kemmenoe

| Chartered Accountants

| & Statutory Auditors

| 1-3 Manor Road

| Chatham

| ME4 6AE

| The Development Initiative (Europe) Ltd (Registered number: 07337330) |

Balance Sheet

31st December 2025

| 2025 |  | 2024

| Notes | $ | $ |

CURRENT ASSETS

Debtors | 4 | 50,528 |  | 148,783 |  |

Cash at bank and in hand | 153,593 |  | 78,291 |  |

204,121 |  | 227,074 |  |

CREDITORS

Amounts falling due within one year | 5 | 44,012 |  | 60,782 |  |

NET CURRENT ASSETS | 160,109 |  | 166,292 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 160,109 |  | 166,292 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 166 |  | 166 |  |

Retained earnings | 7 | 159,943 |  | 166,126 |  |

SHAREHOLDERS' FUNDS | 160,109 |  | 166,292 |  |

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 21st April 2026 and were signed on its behalf by:

S M Castree - Director

| The Development Initiative (Europe) Ltd (Registered number: 07337330) |

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| The Development Initiative (Europe) 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.

| 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.

| Reporting currency

| The company reports its results in US $.

3. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

$ | $ |

| Deferred tax asset

| Withholding tax | 50,528 |  | 148,783 |  |

50,528 |  | 148,783 |  |

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

2025 | 2024 |

$ | $ |

| Other creditors and accruals | 44,012 |  | 60,782 |  |

| The Development Initiative (Europe) Ltd (Registered number: 07337330) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | $ | $ |

| 100 | Ordinary | £1 | 166 |  | 166 |  |

7. | RESERVES

| Retained

| earnings

$ |

| At 1st January 2025 | 166,126 |  |

| Deficit for the year | (6,183 | ) |

| At 31st December 2025 | 159,943 |  |

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

| The Report of the Auditors was unqualified.

| Ronald Price FCA (Senior Statutory Auditor)

| for and on behalf of Beak Kemmenoe

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is understood to be New Constellis Holdings Inc, a company registered in the USA.