REGISTERED NUMBER: 03665031 (England and Wales)

Financial Statements

for the Year Ended 31st December 2025

for

DISTAG HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

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

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.