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Company No: SC738693 (Scotland)

# DECAL GROUP HOLDINGS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH THE REGISTRAR

DECAL GROUP HOLDINGS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026

Contents

DECAL GROUP HOLDINGS LIMITED

## BALANCE SHEET

AS AT 31 JANUARY 2026
DECAL GROUP HOLDINGS LIMITED

## BALANCE SHEET (continued)

AS AT 31 JANUARY 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 3,000,000 |  | 3,000,000
|  | 3,000,000 |  | 3,000,000
Current assets |  |  |  |
Debtors | 4 | 2 |  | 2
Cash at bank and in hand |  | 112 |  | 733
|  | 114 |  | 735
Creditors: amounts falling due within one year | 5 | 0 |  | ( 850,000)
Net current assets/(liabilities) |  | 114 |  | (849,265)
Total assets less current liabilities |  | 3,000,114 |  | 2,150,735
Net assets |  | 3,000,114 |  | 2,150,735
Capital and reserves |  |  |  |
Called-up share capital | 6 | 2 |  | 2
Profit and loss account |  | 3,000,112 |  | 2,150,733
Total shareholders' funds |  | 3,000,114 |  | 2,150,735

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Decal Group Holdings Limited (registered number: SC738693) were approved and authorised for issue by the Board of Directors on 23 June 2026. They were signed on its behalf by:

L R Main-Dalziel Director |

DECAL GROUP HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026
DECAL GROUP HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Decal Group Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 11-13 Montrose Avenue, Hillington Park, Glasgow, G52 4LA, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the ultimate parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

##### Fixed asset investments

Interests in subsidiaries is initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors, are measured at transaction price including transaction costs.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors are recognised at transaction price.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

| 2026 |  | 2025
| £ |  | £
Subsidiary undertakings | 3,000,000 |  | 3,000,000

Investments in subsidiaries

| 2026
| £
Cost |
At 01 February 2025 | 3,000,000
At 31 January 2026 | 3,000,000
Carrying value at 31 January 2026 | 3,000,000
Carrying value at 31 January 2025 | 3,000,000

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Other debtors | 2 |  | 2

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Other creditors | 0 |  | 850,000

Other creditors are NIL in 2026 (2025: £850,000) are secured by a charge over the shares held in Decal Holdings Limited.

#### 6. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2