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REGISTERED NUMBER: SC390644 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DCF INVESTMENTS LTD

DCF INVESTMENTS LTD (REGISTERED NUMBER: SC390644)

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 |

DCF INVESTMENTS LTD

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTOR: | C Ferguson

| REGISTERED OFFICE: | 101 Moredun Park Road

| Edinburgh

| Lothian

| EH17 7HJ

| REGISTERED NUMBER: | SC390644 (Scotland)

| ACCOUNTANTS: | Mitchell Edwards

| Chartered Certified Accountants

| 24A Ainslie Place

| Edinburgh

| EH3 6AJ

| BANKERS: | Bank of Scotland

| P.O. Box No. 10

| 38 St. Andrew Square

| Edinburgh

| EH2 2YR

| SOLICITORS: | Russel & Aitken

| 27 Rutland Square

| Edinburgh

| EH1 2BU

DCF INVESTMENTS LTD (REGISTERED NUMBER: SC390644)

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 955,000 |  | 960,000 |  |

CURRENT ASSETS

Cash at bank | 32,946 |  | 65,153 |  |

CREDITORS

Amounts falling due within one year | 5 | 349,487 |  | 401,704 |  |

NET CURRENT LIABILITIES | (316,541 | ) | (336,551 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 638,459 |  | 623,449 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (318,517 | ) | (325,841 | ) |

PROVISIONS FOR LIABILITIES | (24,922 | ) | (26,172 | ) |

NET ASSETS | 295,020 |  | 271,436 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 113,306 |  | 117,056 |  |

Retained earnings | 181,614 |  | 154,280 |  |

SHAREHOLDERS' FUNDS | 295,020 |  | 271,436 |  |

The company is entitled to exemption from audit under Section 477 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 director acknowledges his 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 director and authorised for issue on 18 May 2026 and were signed by:

C Ferguson - Director

DCF INVESTMENTS LTD (REGISTERED NUMBER: SC390644)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| DCF Investments 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 financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the total of rent receivable by the company for rental of own property.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Income Statement. Fair value gains and losses net of deferred tax are transferred to the Fair Value Reserve.

| Financial instruments

| Bank and other loans are shown at amortised cost, with interest and up front charges in connection with the loans being allocated to accounting periods by applying the effective interest rate method.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

DCF INVESTMENTS LTD (REGISTERED NUMBER: SC390644)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 960,000 |  |

| Revaluations | (5,000 | ) |

| At 31 December 2025 | 955,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 955,000 |  |

| At 31 December 2024 | 960,000 |  |

| The investment property has been valued by the directors on an open market value.

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2016 | 18,969 |  |

| Valuation in 2017 | 33,000 |  |

| Valuation in 2019 | 17,326 |  |

| Valuation in 2020 | (44,760 | ) |

| Valuation in 2021 | 98,693 |  |

| Valuation in 2023 | 20,000 |  |

| Valuation in 2025 | (5,000 | ) |

| Cost | 816,772 |  |

955,000 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,862 |  | 7,741 |  |

| Amounts owed to associates | 332,945 |  | 383,405 |  |

| Taxation and social security | 7,345 |  | 7,705 |  |

| Other creditors | 3,335 |  | 2,853 |  |

349,487 |  | 401,704 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 4,992 |  | 11,726 |  |

| Other creditors | 313,525 |  | 314,115 |  |

318,517 |  | 325,841 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 10,854 |  | 19,467 |  |

| Bank loans are secured by standard securities over the company's investment property.

DCF INVESTMENTS LTD (REGISTERED NUMBER: SC390644)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

8. | RELATED PARTY DISCLOSURES

| Included within Amounts owed to associates is a loan from a company which is under common control amounting to £332,945 (2024: £383,405). This loan is unsecured and is repayable on demand. Interest is charged at the rate of 2.5% per annum and amounted to £8,426 (2024: £9,672).

| Included within Other creditors are loans from the director and another close family member totalling £313,525 (2024: £314,115). These loans are unsecured, have no agreed terms of repayment and are interest free.