REGISTERED NUMBER: 02145720 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DYNAMIC SYSTEMS ID LTD

TRADING AS

LOTUS LABELS

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Schillinger

SECRETARY:

A Schillinger

REGISTERED OFFICE:

1 Park View

Alder Close

Eastbourne

East Sussex

BN23 6QE

REGISTERED NUMBER:

02145720 (England and Wales)

ACCOUNTANTS:

LMDB Accountants

Chartered Certified Accountants

Railview Lofts

19c Commercial Road

Eastbourne

East Sussex

BN21 3XE

FIXED ASSETS

Tangible assets

4

481,467

295,541

CURRENT ASSETS

Stocks

148,300

168,207

Debtors

5

218,069

156,432

Cash at bank and in hand

246,500

411,693

612,869

736,332

CREDITORS

Amounts falling due within one year

6

235,071

318,094

NET CURRENT ASSETS

377,798

418,238

TOTAL ASSETS LESS CURRENT LIABILITIES

859,265

713,779

PROVISIONS FOR LIABILITIES

120,367

69,228

NET ASSETS

738,898

644,551

CAPITAL AND RESERVES

Called up share capital

8

10,060

10,060

Capital redemption reserve

2,363

2,363

Retained earnings

726,475

632,128

SHAREHOLDERS' FUNDS

738,898

644,551

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 22 June 2026 and were signed by:

A Schillinger - Director

1.	STATUTORY INFORMATION

Dynamic Systems ID 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Tangible fixed assets

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

Land and buildings

-

Over the term of the lease

Plant and machinery etc

-

25% on reducing balance, 25% on cost and 20% on cost

Stock

Stock and work in progress are valued at the lower of cost and the estimated amount realisable from the disposal in the normal course of business. Cost comprises expenditure directly incurred in purchasing or manufacturing the stock and bringing it to its current state plus an allocation of normal overhead expenditure attributable to the processes through which it has passed.

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.

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

Pensions are funded by way of monthly contributions to defined contribution pension schemes. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions are charged to the profit and loss account in the year in which they are paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

77,854

986,301

47,867

80,170

1,192,192

Additions

-

315,397

2,753

8,991

327,141

Disposals

-

(239,828

)

(1,144

)

(17,480

)

(258,452

)

At 31 December 2025

77,854

1,061,870

49,476

71,681

1,260,881

DEPRECIATION

At 1 January 2025

77,854

722,141

35,232

61,424

896,651

Charge for year

-

109,536

4,951

8,676

123,163

Eliminated on disposal

-

(221,869

)

(1,065

)

(17,466

)

(240,400

)

At 31 December 2025

77,854

609,808

39,118

52,634

779,414

NET BOOK VALUE

At 31 December 2025

-

452,062

10,358

19,047

481,467

At 31 December 2024

-

264,160

12,635

18,746

295,541

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

187,785

136,418

Other debtors

30,284

20,014

218,069

156,432

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

75,656

92,570

Taxation and social security

85,398

113,520

Other creditors

74,017

112,004

235,071

318,094

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

66,838

59,004

Between one and five years

60,962

118,008

127,800

177,012

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

A Ordinary shares

£1

10,000

10,000

15

B Ordinary shares

£1

15

15

15

C Ordinary shares

£1

15

15

15

D Ordinary shares

£1

15

15

15

E Ordinary shares

£1

15

15

10,060

10,060

All share classes rank pari passu.

9.	ULTIMATE CONTROLLING PARTY

Dynamic Systems (UK) Ltd purchased the entire share capital of the company and became the controlling party with effect from 4 February 2014.

Dynamic Systems (UK) Ltd is 60% owned by Dynamic Holdings GMBH, a company incorporated in Germany. That company is the ultimate controlling party of the company by virtue of its majority ownership of the Dynamic Systems (UK) Ltd.