IRIS Accounts Production v26.1.0.640 03097977 Board of Directors 1.1.25 31.12.25 31.12.25 No description of principal activity 0 0 false true false false true true Ordinary shares 0.10000 Ordinary A shares 0.10000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03097977 2024-12-31 03097977 2025-12-31 03097977 2025-01-01 2025-12-31 03097977 2023-12-31 03097977 2024-01-01 2024-12-31 03097977 2024-12-31 03097977 ns15:EnglandWales 2025-01-01 2025-12-31 03097977 ns14:PoundSterling 2025-01-01 2025-12-31 03097977 ns10:Director1 2025-01-01 2025-12-31 03097977 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03097977 ns10:SmallEntities 2025-01-01 2025-12-31 03097977 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03097977 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03097977 ns10:FullAccounts 2025-01-01 2025-12-31 03097977 ns10:EntityHasNeverTraded 2025-01-01 2025-12-31 03097977 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 03097977 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 03097977 ns5:ShareCapital 2025-12-31 03097977 ns5:ShareCapital 2024-12-31 03097977 ns5:SharePremium 2025-12-31 03097977 ns5:SharePremium 2024-12-31 03097977 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 03097977 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03097977 ns5:CurrentFinancialInstruments 2025-12-31 03097977 ns5:CurrentFinancialInstruments 2024-12-31 03097977 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 03097977 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 03097977 ns10:OrdinaryShareClass1 2025-12-31 03097977 ns10:OrdinaryShareClass2 2025-12-31 03097977 1 2025-01-01 2025-12-31

REGISTERED NUMBER: 03097977 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

DUNLOP INTERNATIONAL GROUP LIMITED

DUNLOP INTERNATIONAL GROUP LIMITED (REGISTERED NUMBER: 03097977) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

DUNLOP INTERNATIONAL GROUP LIMITED (REGISTERED NUMBER: 03097977) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £'000 | £'000 |

Current assets

Debtors | 6 | 2,329 |  | 2,329 |  |

Cash at bank | 2,374 |  | 2,374 |  |

Total assets less current liabilities | 4,703 |  | 4,703 |  |

Capital and reserves

Called up share capital | 8 | 105 |  | 105 |  |

Share premium | 890 |  | 890 |  |

Retained earnings | 3,708 |  | 3,708 |  |

Shareholders' funds | 4,703 |  | 4,703 |  |

The Company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 December 2025.

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

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 25 April 2026 and were signed on its behalf by:

Y Doko - Director

DUNLOP INTERNATIONAL GROUP LIMITED (REGISTERED NUMBER: 03097977) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | Statutory information

| Dunlop International Group Limited is a company limited by shares incorporated in England and Wales. The address of its registered office is disclosed on the Company information page.

2. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland ("FRS 102") and the Companies Act 2006.

| The financial statements are prepared in Sterling (£), which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £'000.

| The financial statements are for a period of 52 weeks ended 31 December 2025 (2024: 52 weeks).

| Going concern

| As part of a group reorganisation plan it has been decided that the Company would be liquidated as soon as possible. As such, the directors have concluded it is not appropriate to prepare the accounts on a going concern basis.

| The directors reviewed the balance sheet as 31 December 2025 to consider if any assets are held at recoverable amounts. At that time, the directors considered that the values of the assets would be realised during 2020 and 2021 and as such no adjustments were made. No adjustment was made to reduce liabilities as the Company intends to settle these in full. No provisions have been made for the cost of closure as these are expected to be minimal. The directors considered the following items in particular:

| - realisation of intangible assets;

| - realisation of current assets;

| - settlement of liabilities; and

| - requirement to make provision for any items arising as a result of the decision.

| No adjustment has been made to the carrying amount of any of the assets or liabilities as value of these balances on a break-up basis are the same as if they were prepared on a going concern basis.

| The Company was dormant throughout the current year and previous year.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| o the requirements of Section 7 Statement of Cash Flows;

| o the requirements of Section 12 Other Financial Instruments paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

| o the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;

| o the requirement of Section 33 Related Party Disclosures paragraph 33.7.

| Where required, equivalent disclosures are given in the group accounts of Sumitomo Rubber Industries Limited. The group accounts are available to the public and can be obtained as set out in note 19.

| The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 2).

| Except for the changes described below in relation to going concern, the following principal accounting policies have been applied consistently:

DUNLOP INTERNATIONAL GROUP LIMITED (REGISTERED NUMBER: 03097977) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | Accounting policies - continued

| Financial instruments

| Cash at bank and in hand

| Cash at bank and in hand include cash in hand, deposits held with banks, and other short-term highly liquid investments with original maturities of three months or less.

| Other debtors/ creditors

| Other debtors are recognised initially at transaction price less attributable transaction costs. Other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of instrument for a similar debt instrument.

| Interest-bearing borrowings classified as basic financial instruments

| Interest-bearing borrowings are recognised initially at the present value of future payments discounted at a

| market rate of interest. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised

| cost using the effective interest method, less any impairment losses.

| Investments in subsidiaries

| These are separate financial statements of the Company. Investments in subsidiaries are carried at cost less

| impairment.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

DUNLOP INTERNATIONAL GROUP LIMITED (REGISTERED NUMBER: 03097977) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | Accounting policies - continued

| Group accounts

| The financial statements present information about the Company as an individual undertaking and not about its group. The Company has not prepared group accounts as it is exempt from the requirement to do so by section 400 of the Companies Act 2006 as it is a subsidiary undertaking of Sumitomo Rubber Industries Limited, a company incorporated in Japan (6-9. 3-chome, Wakinohamacho, Chuo-ku, Kobe, Hyogo 651-0072 Japan), and is included in the consolidated accounts of that company.

| Interest receivable and interest payable

| Interest payable and similar expenses include interest payable, finance expenses on shares classified as

| liabilities and finance leases recognised in profit or loss using the effective interest method, unwinding of the

| discount on provisions, and net foreign exchange losses that are recognised in the profit and loss account (see foreign currency accounting policy).

| Other interest receivable and similar income include interest receivable on funds invested and net foreign

| exchange gains.

| Interest income and interest payable are recognised in profit or loss as they accrue, using the effective interest method. Dividend income is recognised in the profit and loss account on the date the Company's right to receive payments is established. Foreign currency gains and losses are reported on a net basis.

| Provisions

| A provision is recognised when the Company has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

| Classification of financial instruments issued by the Company

| In accordance with FRS 102.22, financial instruments issued by the Company are treated as equity only to the extent that they meet the following two conditions:

| (a) they include no contractual obligations upon the Company to deliver cash or other financial assets or to exchange financial assets or financial liabilities with another party under conditions that are potentially unfavourable to the Company; and

| (b) where the instrument will or may be settled in the Company’s own equity instruments, it is either a non-derivative that includes no obligation to deliver a variable number of the Company’s own equity instruments or is a derivative that will be settled by the Company’s exchanging a fixed amount of cash or other financial assets for a fixed number of its own equity instruments.

| To the extent that this definition is not met, the proceeds of issue are classified as a financial liability. Where the instrument so classified takes the legal form of the Company’s own shares, the amounts presented in these financial statements for called up share capital and share premium account exclude amounts in relation to those shares.

3. | Employees and directors

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

4. | Debtors: amounts falling due within one year |

2025 | 2024 |

£'000 | £'000 |

| Tax | 2,305 |  | 2,305 |  |

| VAT | 24 |  | 24 |  |

2,329 |  | 2,329 |  |

DUNLOP INTERNATIONAL GROUP LIMITED (REGISTERED NUMBER: 03097977) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

5. | Financial instruments

| The company’s financial instruments may be analysed as follows: |  |

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Financial assets |  |

| Financial assets that are debt instruments measured at amortised cost |  | 2,374 |  |  | 2,374 |  |

| Financial liabilities |  |

| Financial liabilities measured at amortised cost |  | - |  |

| Financial assets measured at amortised cost comprise cash, amounts owed by group undertakings and other debtors.

| Financial liabilities measured at amortised cost comprise trade creditors, other creditors and accruals.

| Information regarding the group’s exposure to risks are included in the strategic report.

6. | Called up share capital

| Allotted, issued and fully paid:

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

value: | £ | £ |

| 98,632 | Ordinary shares | £0.10 | 10,000 |  | 10,000 |  |

| 946,188 | Ordinary A shares | £0.10 | 95,000 |  | 95,000 |  |

105,000 |  | 105,000 |  |

7. | Related party disclosures

| As the Company is a wholly owned subsidiary of a company whose consolidated accounts include the results of the subsidiary and are publically available, the Company has taken advantage of FRS 102 Section 33.1A exemption from disclosing transactions with group undertakings.

| The directors consider there to be no key management personnel, other than the directors, who have authority and responsibility for planning, directing and controlling the activities of the Company.

8. | Post balance sheet events

| No events have occurred subsequent to the financial year end that may be deemed relevant to the accuracy of the financial statements.

9. | Ultimate controlling party

| The Company considers Dunlop International Europe Limited, incorporated in the United Kingdom, to be its immediate parent company, and Sumitomo Rubber Industries Limited, incorporated in Japan, to be its ultimate parent company.

| The largest and smallest group in which the Company consolidated is Sumitomo Rubber Industries Limited. A copy of the accounts of Sumitomo Rubber Industries can be obtained from 3-6-9 Wakinohama-Cho, Chuo-Ku, Kobe, Hyogo 651-007, Japan.