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REGISTERED NUMBER: NI636557 (Northern Ireland)

DFI.COM LTD

Unaudited Financial Statements for the Year Ended 30 April 2025

DFI.COM LTD (REGISTERED NUMBER: NI636557)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

DFI.COM LTD

Company Information

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | Brian McCann

| REGISTERED OFFICE: | 12 Derryloughan Road

| Coalisland,

| Dungannon,

| Co. Tyrone

| BT71 4QR

| REGISTERED NUMBER: | NI636557 (Northern Ireland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| Unit 7 Dyehouse

| Linen Green

| Dungannon

| Co. Tyrone

| BT71 7HB

DFI.COM LTD (REGISTERED NUMBER: NI636557)

Statement of Financial Position

30 APRIL 2025

2025 | 2024 |

| Notes | £ | £

NON-CURRENT ASSETS

Intangible assets | 5 | 5,868 |  | 6,601 |  |

Tangible assets | 6 | 641,936 |  | 793,823 |  |

647,804 |  | 800,424 |  |

CURRENT ASSETS

Stocks | 436,391 |  | 380,057 |  |

Receivables: amounts falling due within one year | 7 | 81,826 |  | 110,382 |  |

Cash at bank and in hand | 55,719 |  | 55,065 |  |

573,936 |  | 545,504 |  |

PAYABLES

Amounts falling due within one year | 8 | (950,831 | ) | (931,431 | ) |

NET CURRENT LIABILITIES | (376,895 | ) | (385,927 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 270,909 |  | 414,497 |  |

PAYABLES

Amounts falling due after more than one year | 9 | (150,415 | ) | (142,490 | ) |

NET ASSETS | 120,494 |  | 272,007 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 120,294 |  | 271,807 |  |

120,494 |  | 272,007 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 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.

DFI.COM LTD (REGISTERED NUMBER: NI636557)

Statement of Financial Position - continued

30 APRIL 2025

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 4 June 2026 and were signed by:

Brian McCann - Director

DFI.COM LTD (REGISTERED NUMBER: NI636557)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| DFI.com Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

| Revenue

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Property, plant and equipment

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

| Inventories

| Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

| 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

DFI.COM LTD (REGISTERED NUMBER: NI636557)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 APRIL 2025

3. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 30 ) .

5. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 May 2024

| and 30 April 2025 | 15,596 |  |

| AMORTISATION

| At 1 May 2024 | 8,995 |  |

| Amortisation for year | 733 |  |

| At 30 April 2025 | 9,728 |  |

| NET BOOK VALUE

| At 30 April 2025 | 5,868 |  |

| At 30 April 2024 | 6,601 |  |

DFI.COM LTD (REGISTERED NUMBER: NI636557)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | PROPERTY, PLANT AND EQUIPMENT

Fixtures |  |

Short | Plant and | and | Motor |  |

leasehold | machinery | fittings | vehicles | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 May 2024 | 216,306 |  | 371,348 |  | 6,272 |  | 344,554 |  | 938,480 |  |

| Additions | 14,850 |  | 17,522 |  | 20,272 |  | 19,440 |  | 72,084 |  |

| Disposals | - |  | (26,101 | ) | - |  | (78,000 | ) | (104,101 | ) |

| At 30 April 2025 | 231,156 |  | 362,769 |  | 26,544 |  | 285,994 |  | 906,463 |  |

| DEPRECIATION

| At 1 May 2024 | 28,830 |  | 39,433 |  | 1,414 |  | 74,980 |  | 144,657 |  |

| Charge for year | 21,608 |  | 43,491 |  | 2,895 |  | 100,512 |  | 168,506 |  |

| Eliminated on disposal | - |  | (4,133 | ) | - |  | (44,503 | ) | (48,636 | ) |

| At 30 April 2025 | 50,438 |  | 78,791 |  | 4,309 |  | 130,989 |  | 264,527 |  |

| NET BOOK VALUE

| At 30 April 2025 | 180,718 |  | 283,978 |  | 22,235 |  | 155,005 |  | 641,936 |  |

| At 30 April 2024 | 187,476 |  | 331,915 |  | 4,858 |  | 269,574 |  | 793,823 |  |

7. | RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 65,717 |  | 69,505 |  |

| Other debtors | 16,109 |  | 40,877 |  |

81,826 |  | 110,382 |  |

8. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 26,172 |  | 29,000 |  |

| Trade payables | 790,566 |  | 728,124 |  |

| Taxation and social security | 52,652 |  | 72,993 |  |

| Other payables | 81,441 |  | 101,314 |  |

950,831 |  | 931,431 |  |

9. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |

2025 | 2024 |

| £ | £

| Hire purchase contracts | 150,415 |  | 142,490 |  |