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REGISTERED NUMBER: 07243673 (England and Wales)

| DARABETO HOLDINGS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

DARABETO HOLDINGS LIMITED (REGISTERED NUMBER: 07243673)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 5

DARABETO HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr D G Hallam

| Mr T D Hallam

| Miss B L Hallam

| REGISTERED OFFICE: | 4 Henley Way

| Doddington Road

| Lincoln

| Lincolnshire

| LN6 3QR

| REGISTERED NUMBER: | 07243673 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 4 Henley Way

| Doddington Road

| Lincoln

| Lincolnshire

| LN6 3QR

DARABETO HOLDINGS LIMITED (REGISTERED NUMBER: 07243673)

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 170,643 |  | 440,817 |  |

Investments | 5 | - |  | 2 |  |

170,643 |  | 440,819 |  |

CURRENT ASSETS

Debtors | 6 | 57,323,250 |  | 52,747,981 |  |

Cash at bank | 31,942,439 |  | 54,235,667 |  |

89,265,689 |  | 106,983,648 |  |

CREDITORS

Amounts falling due within one year | 7 | 620,521 |  | 2,276,681 |  |

NET CURRENT ASSETS | 88,645,168 |  | 104,706,967 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 88,815,811 |  | 105,147,786 |  |

PROVISIONS FOR LIABILITIES | 36,320 |  | 39,447 |  |

NET ASSETS | 88,779,491 |  | 105,108,339 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 863 |  | 98 |  |

Retained earnings | 88,778,628 |  | 105,108,241 |  |

SHAREHOLDERS' FUNDS | 88,779,491 |  | 105,108,339 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mr D G Hallam - Director

DARABETO HOLDINGS LIMITED (REGISTERED NUMBER: 07243673)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Darabeto Holdings Limited 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.

| 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 | - | 2% on cost

| Plant and machinery etc | - | 50% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 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.

| 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 the income statement in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

DARABETO HOLDINGS LIMITED (REGISTERED NUMBER: 07243673)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 225,400 |  | 419,245 |  | 644,645 |  |

| Additions | - |  | 27,653 |  | 27,653 |  |

| Disposals | (225,400 | ) | (72,988 | ) | (298,388 | ) |

| At 30 September 2025 | - |  | 373,910 |  | 373,910 |  |

| DEPRECIATION

| At 1 October 2024 | 9,767 |  | 194,061 |  | 203,828 |  |

| Charge for year | 4,133 |  | 58,898 |  | 63,031 |  |

| Eliminated on disposal | (13,900 | ) | (49,692 | ) | (63,592 | ) |

| At 30 September 2025 | - |  | 203,267 |  | 203,267 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 170,643 |  | 170,643 |  |

| At 30 September 2024 | 215,633 |  | 225,184 |  | 440,817 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024 | 2 |  |

| Disposals | (2 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 2 |  |

| Within the group restructure during the year, 4248E Limited was transferred up to Dabeto by way of a distribution and Rabeto Limited was transferred out by way of a capital reduction demerger.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 49,427,738 |  | 271,996 |  |

| Other debtors | 7,895,512 |  | 52,475,985 |  |

57,323,250 |  | 52,747,981 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 394 |  | 4,527 |  |

| Taxation and social security | 613,613 |  | 790,694 |  |

| Other creditors | 6,514 |  | 1,481,460 |  |

620,521 |  | 2,276,681 |  |

DARABETO HOLDINGS LIMITED (REGISTERED NUMBER: 07243673)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | CALLED UP SHARE CAPITAL

| Allotted and issued |  |  | 2025 |  | 2024 |

| Number: |  | Class: |  | Nominal Value |  | £ |  | £ |

| 1700 |  | Ordinary |  | £0.50 |  | 850.00 |  |

| 2,550,000 |  | A |  | £0.00001 |  |  | 25.20 |

| 2,868,750 |  | B |  | £0.00001 |  |  | 28.69 |

| 2,868,750 |  | C |  | £0.00001 |  |  | 28.69 |

| 212,500 |  | D |  | £0.00001 |  |  | 2.13 |

| 226,538 |  | E |  | £0.00001 |  | 2.27 |  |

| 214,528 |  | F |  | £0.00001 |  | 2.15 |  |

| 179,000 |  | G |  | £0.00001 |  | 1.79 |  |

| 185,500 |  | H |  | £0.00001 |  | 1.86 |  |

| 229,016 |  | I |  | £0.00001 |  | 2.29 |  |

| 233,000 |  | J |  | £0.00001 |  | 2.33 |  |

|  | 862.68 |  | 97.68 |

|  | Number of shares |  | 1,269,282 |  | 9,767,582 |

| During the year, all A, B, C and D shares were cancelled and all current shareholders were issued ordinary shares in accordance with the share valuation.

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The directors haveloan accounts totalling £707,761 in credit brought forward (2024: £2,020,460 in credit). During the year, the directors of the company borrowed £3,233,352 (2024: £1,312,718) from the company and repaid £1,721,095 (2024: £20). The balance at the end of the year totalled £804,496 overdrawn (2024: £707,761 in credit).