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Registered number:
FOR THE YEAR ENDED 31 AUGUST 2025
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DOMINO INVESTMENTS HOLDINGS LIMITED
COMPANY INFORMATION
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DOMINO INVESTMENTS HOLDINGS LIMITED
CONTENTS
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DOMINO INVESTMENTS HOLDINGS LIMITED
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The company’s principal activities are the holding of investments in subsidiary companies.
The principal activity of the Group during the year was that of rolling and supplying metals with embossed patterns and a variety of finishes. The group also holds a number of properties which are let.
The results for the year are summarised on page 12 and detailed in full in the attached financial statements.
The directors are satisfied with the Group result for the year and are confident that with continued investment in plant and machinery the group position will continue to grow in the future. The directors aim to present a balanced and comprehensive review of the development and performance of the group during the year and its position at the year end. The review is consistent with the size and non-complex nature of the group. The directors consider the key financial performance indicators to be net profit and net assets. Net profit provides a good measure of the performance of the group, whilst net assets demonstrate the financial strength of the group. The profit for the year was £2,192,343 after tax, the Group ended the year with Net Assets of £34,117,630.
Risks to the Group are those being faced by most businesses at this time and include inflation, ensuring continuity of material supply and staff retention. The Board can report that it has prepared for these.
The usual annual risks include currency fluctuations and alloy surcharges as well as environmental compliance, energy costs and the general economic climate. Currency fluctuations are managed with forward exchange contracts and by purchasing raw materials in foreign currencies when it is advantageous to do so. Compliance with chemical legislation is in place to secure the future of the Group’s Colour Plant operations, its product lines and relevant income streams. The Group employs consultants to advise and ensure that environmental compliance requirements are met. The Group has a trade insurance policy in place to protect itself against bad debts.
Turnover, gross margin and stock levels are considered as the group’s financial key performance indicators.
Stock levels must be kept in proportion to the order book.
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DOMINO INVESTMENTS HOLDINGS LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Details of movements in fixed assets are set out in note 15 to the financial statements.
The group's properties and certain classes of plant and machinery are held at valuation. The properties were revalued in the year ended 31 August 2022 and the plant and machinery classes were revalued in the year ended 31 August 2017. Credit and liquidity risks The group has limited exposure to credit risk by virtue of its client base. The directors recognises the importance of funding and liquidity under the current economic climate and will continue to monitor the group's financial resources to ensure that the company is able to support its activities and future growth. Interest rate and cash flow risk The group has both interest bearing assets and interest bearing liabilities. Interest bearing assets include cash balances, which attract interest at the prevailing market rate. Interest bearing liabilities include bank loans, overdrafts and obligations under finance lease and hire purchase contracts which attract interest at fixed rates.
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DOMINO INVESTMENTS HOLDINGS LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Under section 172 of the Companies Act 2006 the directors of the Group have a legal responsibility to act in the way we consider would be most likely to promote the Group’s success for the benefit of its members, and to have regard to the long-term effect of our decisions on the Group and its stakeholders. In doing so the directors must have regard to the following:
• the likely consequences of any decision in the long term; • the interests of the Group’s employees; • the need to foster relationships with suppliers, customers and others; • the impact of the Group’s operations on the community and the environment; • the desirability of the Group to maintain a reputation for high standards of business conduct and product quality; and • the need to act fairly between members of the Group. Our key stakeholders, and the ways in which we engage with them, are as follows: Employment policy The Group does not discriminate against anyone on any grounds. The criterion for selection or promotion is the suitability of the person for the job. Group policy is to provide employment to people irrespective of sex, age, religion, or disability. Appropriate levels of training and development are available for all levels and categories of staff. Customers and suppliers The Group is aware that our customers and suppliers are an important part of our operations. We strive to build longstanding and sustainable relationships with both to ensure mutual benefit, and to be honest and transparent in line with our Group culture. We treat customers and suppliers fairly. Environment The operations of the Group are managed subject to input from environmental permitting agencies which apply principles of continuous improvement alongside safety in the workplace and to the environment. The Group monitors its environmental impact in climate protection, energy management and waste avoidance standards and will continue to work to further reduce and or compensate for the effects and influences of its economic activities. Standards of Business Conduct The Group conducts its business in accordance with the law and has standards in place which must be adhered to by everyone who represents the Group. These standards embody the principles that govern our ethical and legal obligations and comply with the Group's policies. Other key performance indicators Global events and economics, Brexit and war in Ukraine continue to cause uncertainty. The directors continue to take decisive action to manage and adapt to quickly changing circumstances. The Group has continued to invest in plant during 2024 and into 2025 to be able to capitalise on future opportunities. The directors would like to thank staff, customers, and business partners for their continued support.
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DOMINO INVESTMENTS HOLDINGS LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
This report was approved by the board on 29 May 2026 and signed on its behalf.
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DOMINO INVESTMENTS HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The directors present their report and the financial statements for the year ended 31 August 2025.
The directors are responsible for preparing the Group strategic report, the Directors' report and the consolidated financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £2,192,343 (2024 - £1,594,515).
During the year, the directors declared dividends of £615,479 (2024 - £539,116).
The directors do not recommend payment of a final dividend.
The directors who served during the year were:
The directors will continue to ensure that the Group competes in the market with quality products and that the necessary facilities are avaliable to produce these and develop new products.
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DOMINO INVESTMENTS HOLDINGS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
The Group is involved in research and development activities aimed at discovering and creating new technology, constructing pre-production prototypes and developing new products.
During the year ended 31 August 2025 £109,323 (2024 - £109,323) was spent on research and development costs.
The Group is aware that our customers and suppliers are an important part of our operations. We strive to build longstanding and sustainable relationships with both to ensure mutual benefit, and to be honest and transparent in line with our Group culture. We treat customers and suppliers fairly.
The company has not disclosed information in respect of greenhouse gas emissions, energy consumption and energy efficiency action as its energy consumption in the United Kingdom for the year is 40,000kWh or lower.
There have been no significant events affecting the Group since the year end.
During the year, Barnes Roffe LLP resigned as auditors due to the transfer of its audit business and its successor Barnes Roffe Audit Limited was appointed by the directors under s485 Companies Act 2006.
This report was approved by the board on 29 May 2026 and signed on its behalf.
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DOMINO INVESTMENTS HOLDINGS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINO INVESTMENTS HOLDINGS LIMITED
We have audited the financial statements of Domino Investments Holdings Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 August 2025, which comprise the Consolidated statement of comprehensive income, the Consolidated analysis of net debt, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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DOMINO INVESTMENTS HOLDINGS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINO INVESTMENTS HOLDINGS LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Group strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Directors' report.
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DOMINO INVESTMENTS HOLDINGS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINO INVESTMENTS HOLDINGS LIMITED (CONTINUED)
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DOMINO INVESTMENTS HOLDINGS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINO INVESTMENTS HOLDINGS LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: - The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; - We identified the laws and regulations applicable to the group through discussions with directors and other management, and from our commercial knowledge and experience of the relevant sector; - We focused on specific laws and regulations, which we considered may have a direct material effect on the financial statements or the operations of the group, including the Companies Act 2006 and ISO standards; - We assessed the extent of compliance with laws and regulations identified above through making enquires of management and inspecting legal correspondence and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the group’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: - Making enquires of management as to where they considered there was susceptibility to fraud, their knowledge of actual suspected and alleged fraud; and - Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: - Performed analytical procedures to identify and unusual or unexpected relationships; - Tested journal entries to identify unusual transactions; - Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and - Investigated the rationale behind significant or unusual transactions. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial statements, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures to identify non-compliance with laws and regulations to
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DOMINO INVESTMENTS HOLDINGS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DOMINO INVESTMENTS HOLDINGS LIMITED (CONTINUED)
enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect that those that arise from errors as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditor
Level 41A
Tower 42
25 Old Broad Street
London
EC2N 1HQ
29 May 2026
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DOMINO INVESTMENTS HOLDINGS LIMITED
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2025
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DOMINO INVESTMENTS HOLDINGS LIMITED
REGISTERED NUMBER: 13097878
CONSOLIDATED BALANCE SHEET
AS AT 31 AUGUST 2025
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DOMINO INVESTMENTS HOLDINGS LIMITED
REGISTERED NUMBER: 13097878
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2026.
The notes on pages 21 to 44 form part of these financial statements.
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DOMINO INVESTMENTS HOLDINGS LIMITED
REGISTERED NUMBER: 13097878
COMPANY BALANCE SHEET
AS AT 31 AUGUST 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2026.
The notes on pages 21 to 44 form part of these financial statements.
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DOMINO INVESTMENTS HOLDINGS LIMITED
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
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DOMINO INVESTMENTS HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
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DOMINO INVESTMENTS HOLDINGS LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2025
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DOMINO INVESTMENTS HOLDINGS LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
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DOMINO INVESTMENTS HOLDINGS LIMITED
CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 AUGUST 2025
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Domino Investments Holdings Limited ("the company") is a private company limited by shares, incorporated in the United Kingdom. Its registered office is 17 Aden Road, Enfield, Middlesex, EN3 7SU.
The principal activity of the company is that of the holding of investments in subsidiary companies. The principal activity of the group was that of rolling and supplying metals with embossed patterns and a variety of finishes. The group also holds a number of properties used in the trade.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.
The following principal accounting policies have been applied:
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases. Where consideration for a subsidiary is an exchange of shares and only limited resources leave the group, merger accounting has been used as permitted under FRS102 section 19. Accordingly, the financial information for the current and prior periods has been presented as if Domino Investments Holdings Limited has always been the parent company of the group.
The group meets its day-to-day working capital requirements through careful management of working capital positions. The group’s forecasts and projections, taking account of reasonably possible changes in trading performance, show that the group should be able to operate without other third party support. After making enquiries, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. The group therefore continues to adopt the going concern basis in preparing its financial statements.
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.Accounting policies (continued)
The group has the following main sources of revenue:
Domino Investments Holdings Limited The company's source of revenue is dividend income and bank interest. This is accounted for when received. Domino Investments Limited The company's source of revenue is from rental income from properties let to connected entities and other third parties. Sales invoices are raised monthly in arrears and are recognised in the accounting period in which the services are rendered. The company also receives dividend income and bank interest. This is accounted for when received. Rimex Metals (UK) Limited, Rimex Metals Materials Limited, FSC Stainless & Alloys Limited, Rimex Metals (USA) Inc, Rimex Metals (Deutschland) GmbH and Rimex Metals Australia PTY Limited ("the companies" for the purposes of this note) Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the companies and value added taxes. The companies recognise revenue when: (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the companies retain no continuing involvement or control over the goods; (c) the amount of revenue can be measured reliably; (d) it is probable that future economic benefits will flow to the entity and (e) when the specific criteria relating to each of the companies' sales channels have been met, as described below: (i) The companies produce surface finishes on stainless steel and other metals and provide these finished metals to both domestic and international customers. Revenue is recognised when the companies have despatched the metals to the customers. The risks and rewards of the product are considered to have been transferred to either the customer or to a third party when the products have been despatched from the companies' warehouses. (ii) The companies also receive income on the sale of scrap metal. Revenue on the sale of the scrap metal is recognised when the companies have delivered the scrap metal to the customers. The risks and rewards of the product are considered to have been transferred to the customers when the products are delivered to the location specified by the customers and the customers have accepted the product. All sales are normally made with credit terms, unless settled immediately in cash. The element of financing is deemed immaterial and disregarded in the measurement of revenue. Rimex Metals Group Limited ("the company" for the purposes of this note) The company recognises revenue when: (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the company retains no continuing involvement or control over the goods; (c) the amount of revenue can be measured reliably; (d) it is probable that future economic benefits will flow to the entity and (e) when the specific criteria relating to each of the company’s
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.Accounting policies (continued)
sales channels have been met, as described below:
(i) The company leases plant and machinery assets to other connected entities. The company recognises revenue in accordance with pre-agreed fixed term rates. (ii) Investment income is recognised on a received basis. Rigidised Metals PTY Limited and Rimex Immobilien GmbH ("the companies" for the purposes of this note) The companies source of revenue is from rental income from properties let to connected entities and other third parties. Sales invoices are raised monthly in arrears and are recognised in the accounting period in which the services are rendered.
Functional and presentation currency
Transactions and balances
Page 23
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.Accounting policies (continued)
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Consolidated statement of comprehensive income in the same period as the related expenditure.
Page 24
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.Accounting policies (continued)
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the identifiable assets and liabilities. It is amortised to the profit and loss account over its estimated economic life.
Staff, materials and other revenue costs incurred by the group on research and development of new products and processes are written off in the year in which they are expended. Fixed assets used for research and development purposes are capitalised in the balance sheet and depreciated over their expected useful lives
Page 25
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, Using the following methods.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Freehold land is not depreciated.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.
Page 26
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Page 27
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.Accounting policies (continued)
The Group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Consolidated statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
The group and company discloses transactions with related parties which are not wholly owned within the same group. Where appropriate, transactions of a similar nature are aggregated unless, in the opinion of the directors, separate disclosure is necessary to understand the effect of the transaction on the group financial statements.
Page 28
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
2.Accounting policies (continued)
The group provides a range of benefits to employees, including paid holiday arrangements and a defined contribution pension plan.
(i) Short term benefits Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received. (ii) Defined contribution pension plans The group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the group pays fixed contributions into a separate entity. Once the contributions have been paid the group has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the group in an independently administered fund. (iii) Termination benefits The group is committed, by legislation and/or contractual obligations, to make payments to employees when the group terminates their employment. Such payments are termination benefits. Because termination benefits do not provide the group with future economic benefits, the group recognises these as an expense in the consolidated statement of comprehensive income immediately. The group will only recognise termination benefits as a liability and an expense when the group is demonstrably committed to terminate the employment of an employee or group of employees before the normal retirement date.
Page 29
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Critical judgments in applying the entity’s accounting policies No significant judgments have had to be made by management in preparing these financial statements. Critical accounting estimates and assumptions (i) Useful economic lives of tangible assets The annual depreciation charge for tangible fixed assets is sensitive to changes in estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on the technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 15 for the carrying amount of the fixed assets, and note 2.16 for useful economic lives for each class of assets. (ii) Stock provision The company establishes stock provisions based on knowledge of the business, the nature of the product and future sales orders. The amounts shown in note 17 are net of any associated provisions.
The whole of the turnover is attributable to the principal activites of the group.
An analysis of turnover by geographical area is not given as, in the opinion of the directors, such disclosure would be seriously prejudical to the interest of the group.
Page 30
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 31
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 32
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 33
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
12.Taxation (continued)
Page 34
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 35
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 36
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
The freehold property in the United Kingdom was revalued by Glenny LLP, Chartered Surveyors, on 31 January 2022. The long term leasehold property was revalued by Towler Shaw Roberts LLP, Chartered Surveyors, on 31 January 2022.
The freehold property in Australia was revalued by MJD Valuers, a member of the Australian Property Institute, on 8 February 2022. The freehold property in Germany was revalued by Werttax Immobilienbewertung GmbH, a member of the German Property institute, on 3 August 2022. The directors do not believe that the valuation of the freehold properties has materially changed from the date of valuation. In previous years the group revalued certain plant and machinery classes. The plant and machinery classes were revalued by Marriott Valuers Limited T/A Marriott & Co., Chartered Surveyors, on 27 September and 3 October 2017, respectively.
Page 37
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 38
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 39
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 40
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 41
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Page 42
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Revaluation reserve
Profit and loss account
The group has a Group Personal Pension Scheme for staff. The assets of this defined contribution scheme are held separately from the group being invested with an insurance company. The pension cost represents contributions payable for the year of £263,046 (2024 - £292,098). Contributions totalling £12,689 were prepaid at the balance sheet date (2024 - £11,827 outstanding at the balance sheet date).
The Group also operates a defined contribution scheme for the Directors. The assets of the scheme are held separately from the group being invested in a trustee administered fund. The pension cost represents contributions payable for the year of £34,930 (2024 - £31,960). Contributions totalling £1,775 were outstanding at the balance sheet date (2024 - £608).
Page 43
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DOMINO INVESTMENTS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
The ultimate controlling party is Mr T Childs by virtue of his role as managing director.
Page 44
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