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core:OtherReservesSubtotal 2025-03-31 08416167 core:RetainedEarningsAccumulatedLosses 2025-03-31 08416167 core:LandBuildings 2026-03-31 08416167 core:PlantMachinery 2026-03-31 08416167 core:Vehicles 2026-03-31 08416167 core:FurnitureFittings 2026-03-31 08416167 core:OfficeEquipment 2026-03-31 08416167 core:NetGoodwill 2026-03-31 08416167 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 08416167 core:ListedExchangeTraded 2026-03-31 08416167 core:UnlistedNon-exchangeTraded 2026-03-31 08416167 core:LandBuildings 2025-03-31 08416167 core:PlantMachinery 2025-03-31 08416167 core:Vehicles 2025-03-31 08416167 core:FurnitureFittings 2025-03-31 08416167 core:OfficeEquipment 2025-03-31 08416167 core:NetGoodwill 2025-03-31 08416167 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 08416167 core:ListedExchangeTraded 2025-03-31 08416167 core:UnlistedNon-exchangeTraded 2025-03-31 08416167 core:LandBuildings 2025-04-01 2026-03-31 08416167 core:PlantMachinery 2025-04-01 2026-03-31 08416167 core:Vehicles 2025-04-01 2026-03-31 08416167 core:FurnitureFittings 2025-04-01 2026-03-31 08416167 core:OfficeEquipment 2025-04-01 2026-03-31 08416167 core:NetGoodwill 2025-04-01 2026-03-31 08416167 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 08416167 core:ListedExchangeTraded 2025-04-01 2026-03-31 08416167 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 08416167 core:MoreThanFiveYears 2025-04-01 2026-03-31 08416167 core:Non-currentFinancialInstruments 2026-03-31 08416167 core:Non-currentFinancialInstruments 2025-03-31 08416167 dpl:CostSales 2025-04-01 2026-03-31 08416167 dpl:DistributionCosts 2025-04-01 2026-03-31 08416167 core:LandBuildings 2025-04-01 2026-03-31 08416167 core:PlantMachinery 2025-04-01 2026-03-31 08416167 core:Vehicles 2025-04-01 2026-03-31 08416167 core:FurnitureFittings 2025-04-01 2026-03-31 08416167 core:OfficeEquipment 2025-04-01 2026-03-31 08416167 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 08416167 core:NetGoodwill 2025-04-01 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2025-03-31 08416167 dpl:GroupUndertakings 2024-04-01 2025-03-31 08416167 dpl:ParticipatingInterests 2024-04-01 2025-03-31 08416167 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 08416167 core:ListedExchangeTraded 2024-04-01 2025-03-31 08416167 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 08416167 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 08416167 core:NetGoodwill 2026-03-31 08416167 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 08416167 core:LandBuildings 2026-03-31 08416167 core:PlantMachinery 2026-03-31 08416167 core:Vehicles 2026-03-31 08416167 core:FurnitureFittings 2026-03-31 08416167 core:OfficeEquipment 2026-03-31 08416167 core:AfterOneYear 2026-03-31 08416167 core:WithinOneYear 2026-03-31 08416167 core:ListedExchangeTraded 2026-03-31 08416167 core:UnlistedNon-exchangeTraded 2026-03-31 08416167 core:ShareCapital 2026-03-31 08416167 core:SharePremium 2026-03-31 08416167 core:RevaluationReserve 2026-03-31 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Open3i Limited

Registered Number
08416167
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

Open3i Limited
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Mr Kevin Green
| Mrs Rebecca Jane Green

Registered Address | The Stables
| Church Walk
| Daventry
| NN11 4BL

Registered Number | 08416167 (England and Wales)

Open3i Limited
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 14,174 |  |  |  | 4,974
|  |  |  | 14,174 |  |  |  | 4,974
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 50,002 |  |  |  | 55,025 |  |
Cash at bank and on hand |  | 66,991 |  |  |  | 46,390 |  |
|  | 116,993 |  |  |  | 101,415 |  |
Creditors amounts falling due within one year | 5 | (123,900) |  |  |  | (68,421) |  |
Net current assets (liabilities) |  |  |  | (6,907) |  |  |  | 32,994
Total assets less current liabilities |  |  |  | 7,267 |  |  |  | 37,968
Creditors amounts falling due after one year | 6 |  |  | (3,495) |  |  |  | -
Provisions for liabilities |  |  |  | (3,415) |  |  |  | (1,071)
Net assets |  |  |  | 357 |  |  |  | 36,897
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 300 |  |  |  | 300
Profit and loss account |  |  |  | 57 |  |  |  | 36,597
Shareholders' funds |  |  |  | 357 |  |  |  | 36,897

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 July 2026, and are signed on its behalf by:
Mr Kevin Green Director
Mrs Rebecca Jane Green Director Registered Company No. 08416167

Open3i Limited
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 25
| Vehicles | 33
| Office Equipment | 33

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 309 |  | - |  | 11,675 |  | 29,083 |  | 41,067
| Additions | 230 |  | 18,313 |  | 360 |  | 508 |  | 19,411
| Disposals | - |  | (6,995) |  | - |  | - |  | (6,995)
| At 31 March 26 | 539 |  | 11,318 |  | 12,035 |  | 29,591 |  | 53,483
| Depreciation and impairment
| At 01 April 25 | 189 |  | - |  | 9,473 |  | 26,431 |  | 36,093
| Charge for year | 51 |  | 2,133 |  | 615 |  | 994 |  | 3,793
| On disposals | - |  | (577) |  | - |  | - |  | (577)
| At 31 March 26 | 240 |  | 1,556 |  | 10,088 |  | 27,425 |  | 39,309
| Net book value
| At 31 March 26 | 299 |  | 9,762 |  | 1,947 |  | 2,166 |  | 14,174
| At 31 March 25 | 120 |  | - |  | 2,202 |  | 2,652 |  | 4,974

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 41,587 |  | -
| Prepayments and accrued income | 8,415 |  | 55,025
| Total | 50,002 |  | 55,025

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 25,321 |  | 1
| Taxation and social security | 25,019 |  | 22,511
| Finance lease and HP contracts | 1,837 |  | -
| Other creditors | 35,492 |  | 43,234
| Accrued liabilities and deferred income | 36,231 |  | 2,675
| Total | 123,900 |  | 68,421

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 3,495 |  | -
| Total | 3,495 |  | -

7. | Obligations under finance leases
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 5,332 |  | -