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REGISTERED NUMBER: 03665031 (England and Wales)

Financial Statements

for the Year Ended 31st December 2025

for

DISTAG HOLDINGS LTD

| DISTAG HOLDINGS LTD (REGISTERED NUMBER: 03665031) |

Contents of the Financial Statements

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DISTAG HOLDINGS LTD |

Company Information

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTOR: | J Deacon

| SECRETARY: | S Deacon

| REGISTERED OFFICE: | Unit 24 Farthing Road

| Industrial Estate

| Sproughton

| Ipswich

| Suffolk

| IP1 5AP

| REGISTERED NUMBER: | 03665031 (England and Wales)

| AUDITORS: | Clemence Hoar Cummings

| Chartered Accountants and Statutory Auditor

| Riverside House

| 1-5 Como Street

| Romford

| Essex

| RM7 7DN

| DISTAG HOLDINGS LTD (REGISTERED NUMBER: 03665031) |

Balance Sheet

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | - |  | 38,555 |  |

Investment property | 5 | 5,137,635 |  | 3,019,704 |  |

5,137,635 |  | 3,058,259 |  |

CURRENT ASSETS

Debtors | 6 | 5,000 |  | 5,000 |  |

Cash at bank | 5,650 |  | 8,790 |  |

10,650 |  | 13,790 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,200,776 |  | 1,609,586 |  |

NET CURRENT LIABILITIES | (1,190,126 | ) | (1,595,796 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,947,509 |  | 1,462,463 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,612,246 | ) | (200,000 | ) |

PROVISIONS FOR LIABILITIES | 10 | (502,105 | ) | (118,281 | ) |

NET ASSETS | 1,833,158 |  | 1,144,182 |  |

CAPITAL AND RESERVES

Called up share capital | 208,600 |  | 230,000 |  |

Share premium | 47,820 |  | 47,820 |  |

Retained earnings | 1,576,738 |  | 866,362 |  |

SHAREHOLDERS' FUNDS | 1,833,158 |  | 1,144,182 |  |

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 9th July 2026 and were signed by:

J Deacon - Director

| DISTAG HOLDINGS LTD (REGISTERED NUMBER: 03665031) |

Notes to the Financial Statements

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| Distag Holdings 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.

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 as modified by the revaluation of certain assets.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Other

| investmen

£ |

| COST

| At 1st January 2025 | 38,555 |  |

| Disposals | (38,555 | ) |

| At 31st December 2025 | - |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | 38,555 |  |

| DISTAG HOLDINGS LTD (REGISTERED NUMBER: 03665031) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st January 2025 | 3,019,704 |  |

| Additions | 582,635 |  |

| Revaluations | 1,535,296 |  |

| At 31st December 2025 | 5,137,635 |  |

| NET BOOK VALUE

| At 31st December 2025 | 5,137,635 |  |

| At 31st December 2024 | 3,019,704 |  |

| Fair value at 31st December 2025 is represented by:

£ |

| Valuation in 2017 | 267,095 |  |

| Valuation in 2023 | 206,029 |  |

| Valuation in 2025 | 1,535,296 |  |

| Cost | 3,129,215 |  |

5,137,635 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 5,000 |  | 5,000 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 124,827 |  | - |  |

| Amounts owed to group undertakings | 996,700 |  | 1,527,038 |  |

| Taxation and social security | 74,149 |  | 77,448 |  |

| Other creditors | 5,100 |  | 5,100 |  |

1,200,776 |  | 1,609,586 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 1,412,246 |  | - |  |

| Other creditors | 200,000 |  | 200,000 |  |

1,612,246 |  | 200,000 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 831,199 |  | - |  |

9. | SECURED DEBTS

| The company’s bank loan is secured by an unlimited guarantee given by Distag QCS (UK) Limited

| DISTAG HOLDINGS LTD (REGISTERED NUMBER: 03665031) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred taxation | 502,105 |  | 118,281 |  |

| Deferred |

| tax |

£ |

| Balance at 1st January 2025 | 118,281 |  |

| Provided during year | 383,824 |  |

| Balance at 31st December 2025 | 502,105 |  |

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Lee Blunden FCCA CTA (Senior Statutory Auditor)

| for and on behalf of Clemence Hoar Cummings

12. | RELATED PARTY DISCLOSURES

| During the year, the company disposed of its entire shareholding in Distag QCS(UK) Limited. The investment had a carrying value of £38,555 and was sold for consideration of £6,529,500 to Deakinvest limited.This resulted in a gain on disposal of £6,490,945, which is included within gains on disposal of fixed asset investments in the profit and loss account.