REGISTERED NUMBER: 12475161 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2026

for

DAE Energy Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Willetts

C Webb

R Murphy

R Ordish

A Cahill

REGISTERED OFFICE:

794 High Street

Kingswinford

West Midlands

DY6 8BQ

REGISTERED NUMBER:

12475161 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Tangible assets

4

65,197

40,311

CURRENT ASSETS

Debtors

5

1,072,012

904,578

Cash at bank and in hand

757,740

509,078

1,829,752

1,413,656

CREDITORS

Amounts falling due within one year

6

1,022,493

862,846

NET CURRENT ASSETS

807,259

550,810

TOTAL ASSETS LESS CURRENT LIABILITIES

872,456

591,121

CREDITORS

Amounts falling due after more than one year

7

(5,637

)

(7,293

)

PROVISIONS FOR LIABILITIES

(16,299

)

(10,172

)

NET ASSETS

850,520

573,656

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

850,420

573,556

SHAREHOLDERS' FUNDS

850,520

573,656

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 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 by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

R Willetts - Director

1.	STATUTORY INFORMATION

DAE Energy Solutions 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

50% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 6 April 2025

3,062

6,193

44,166

35,982

89,403

Additions

8,005

2,422

20,000

58,631

89,058

Disposals

-

-

(20,000

)

-

(20,000

)

At 5 April 2026

11,067

8,615

44,166

94,613

158,461

DEPRECIATION

At 6 April 2025

848

2,406

21,827

24,011

49,092

Charge for year

2,044

1,242

5,585

35,301

44,172

At 5 April 2026

2,892

3,648

27,412

59,312

93,264

NET BOOK VALUE

At 5 April 2026

8,175

4,967

16,754

35,301

65,197

At 5 April 2025

2,214

3,787

22,339

11,971

40,311

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade debtors

960,145

668,838

Other debtors

98,159

221,829

VAT

13,708

13,911

1,072,012

904,578

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Bank loans and overdrafts

1,863

1,863

Trade creditors

251,085

217,108

Amounts owed to group undertakings

333,476

283,476

Amounts owed to associates

-

50,000

Tax

420,444

296,512

Other creditors

4,909

5,262

Directors' current accounts

6,148

5,122

Accrued expenses

4,568

3,503

1,022,493

862,846

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.26

5.4.25

£

£

Bank loans - 1-2 years

1,863

1,863

Bank loans - 2-5 years

3,774

5,430

5,637

7,293

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

5.4.26

5.4.25

value:

£

£

90

Ordinary A

£1

90

90

5

Oridnary B

£1

5

5

5

Ordinary C

£1

5

5

100

100

9.

RESERVES

Retained

earnings

£

At 6 April 2025

573,556

Profit for the year

1,267,364

Dividends

(990,500

)

At 5 April 2026

850,420

10.	RELATED PARTY DISCLOSURES

DAE Energy Solutions Ltd is majority owned by DAE Group Holdings Ltd. During the year dividends of £900,000 were paid to DAE Group Holdings Ltd.

At the year end DAE Energy Solutions Ltd owed DAE Group Holdings Ltd £333,475.64.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling Party is DAE Group Holdings LTD. It holds 90% of shares ( 90 - ordinary type A shares )