REGISTERED NUMBER: NI636557 (Northern Ireland)

DFI.COM LTD

Unaudited Financial Statements

for the Period 1 May 2025 to 31 December 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

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

The following reproduces the text of the report prepared for the director in respect of the Company's annual unaudited financial statements. In accordance with the Companies Act 2006, the Company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the Company for the period ended 31 December 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's director, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's director that we have done so, and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's director, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position as at 31 December 2025 your duty to ensure that the Company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the Company is exempt from the statutory requirement for an audit for the period.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

29 June 2026

NON-CURRENT ASSETS

Intangible assets

5

5,135

5,868

Tangible assets

6

586,018

641,936

591,153

647,804

CURRENT ASSETS

Stocks

481,037

436,391

Receivables: amounts falling due within one year

7

102,183

81,826

Cash at bank and in hand

149,369

55,719

732,589

573,936

PAYABLES

Amounts falling due within one year

8

(1,030,101

)

(950,831

)

NET CURRENT LIABILITIES

(297,512

)

(376,895

)

TOTAL ASSETS LESS CURRENT LIABILITIES

293,641

270,909

PAYABLES

Amounts falling due after more than one year

9

(126,050

)

(150,415

)

NET ASSETS

167,591

120,494

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

167,391

120,294

167,591

120,494

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the period 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 29 June 2026 and were signed by:

Brian McCann - Director

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 period 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 period 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

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 period was 30 (2025 - 30 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 31 December 2025

15,596

AMORTISATION

At 1 May 2025

9,728

Amortisation for period

733

At 31 December 2025

10,461

NET BOOK VALUE

At 31 December 2025

5,135

At 30 April 2025

5,868

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2025

231,156

362,769

26,544

285,994

906,463

Additions

3,600

4,317

28,717

47,890

84,524

Disposals

-

(25,920

)

-

-

(25,920

)

At 31 December 2025

234,756

341,166

55,261

333,884

965,067

DEPRECIATION

At 1 May 2025

50,438

78,791

4,309

130,989

264,527

Charge for period

15,478

29,875

3,944

69,155

118,452

Eliminated on disposal

-

(3,930

)

-

-

(3,930

)

At 31 December 2025

65,916

104,736

8,253

200,144

379,049

NET BOOK VALUE

At 31 December 2025

168,840

236,430

47,008

133,740

586,018

At 30 April 2025

180,718

283,978

22,235

155,005

641,936

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

74,536

65,717

Other debtors

27,647

16,109

102,183

81,826

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

32,557

26,172

Trade payables

888,546

790,566

Taxation and social security

80,998

52,652

Other payables

28,000

81,441

1,030,101

950,831

9.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

2025

2025

£

£

Hire purchase contracts

126,050

150,415