REGISTERED NUMBER: 14475727 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

DAE Group Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Willetts

R Ordish

A Cahill

REGISTERED OFFICE:

794 High Street

Kingswinford

West Midlands

DY6 8BQ

REGISTERED NUMBER:

14475727 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Investments

4

335,334

-

CURRENT ASSETS

Debtors

5

379,246

379,246

Cash at bank

442,043

298,438

821,289

677,684

CREDITORS

Amounts falling due within one year

6

1,120,467

650,598

NET CURRENT (LIABILITIES)/ASSETS

(299,178

)

27,086

TOTAL ASSETS LESS CURRENT LIABILITIES

36,156

27,086

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

36,056

26,986

SHAREHOLDERS' FUNDS

36,156

27,086

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Group 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.

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 3 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

330,000

Revaluations

5,334

At 31 March 2026

335,334

NET BOOK VALUE

At 31 March 2026

335,334

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2026

5,334

Cost

330,000

335,334

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

333,476

-

Amounts owed by associates

45,770

379,246

379,246

379,246

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed to group undertakings

1,096,541

650,000

Amounts owed to associates

22,100

-

Tax

876

-

Accrued expenses

950

598

1,120,467

650,598

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

80

Ordinary A

£1

80

70

10

Ordinary B

£1

10

30

10

Ordinary C

£1

10

-

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2025

26,986

Profit for the year

909,070

Dividends

(900,000

)

At 31 March 2026

36,056

9.	RELATED PARTY DISCLOSURES

DAE Group Holdings Ltd wholly owns DAE Energy Services Ltd. In the year £900,000 dividends were received from DAE Energy Services Ltd.

DAE Group Holdings Ltd is owned 80% by Spread Properties Ltd , 10% by Ateee Ltd & 10% by RFO (Burton) Ltd.

During the year DAE Group Holdings Ltd declared dividends of £660,000 to Spread Properties Ltd, £120,000 to Ateee Ltd & £120,000 to RFO (Burton) Ltd.

At the year end inter-company loans existed as follows:

DAE Group Holdings was owed £334,476 from DAE Energy Solutions Ltd.

DAE Group Holdings owed £1,096,540 to Spread Properties Ltd.

DAE Group Holdings owed £1,996 to Ateee Ltd.

DAE Group Holdings owed £20,104 to RFO Burton Ltd.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R Willetts.