REGISTERED NUMBER: 12732357 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

DASIS PARTNERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A D Beim

Mr R South

Mr I R Wilson

Mr G N Fryett

Mr S Carter

REGISTERED OFFICE:

Unit 5 Spring Business Park

New Lane

Havant

Hampshire

PO9 2GJ

REGISTERED NUMBER:

12732357 (England and Wales)

FIXED ASSETS

Tangible assets

5

323,401

373,829

CURRENT ASSETS

Stocks

130,342

101,994

Debtors

6

846,494

1,217,500

Cash at bank

109,596

99,404

1,086,432

1,418,898

CREDITORS

Amounts falling due within one year

7

1,402,942

1,015,156

NET CURRENT (LIABILITIES)/ASSETS

(316,510

)

403,742

TOTAL ASSETS LESS CURRENT LIABILITIES

6,891

777,571

CREDITORS

Amounts falling due after more than one year

8

(80,717

)

(93,759

)

PROVISIONS FOR LIABILITIES

(80,670

)

(93,164

)

NET (LIABILITIES)/ASSETS

(154,496

)

590,648

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(154,596

)

590,548

(154,496

)

590,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

Mr R South - Director

1.	STATUTORY INFORMATION

Dasis Partners 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going Concern

Despite a reduction in revenue and a further period of losses, the gross margin improved on the prior year. This was offset by increased operating costs but a restructuring plan was implemented in the new financial year to work to reduce overheads.

Grant funding received in prior periods related to a one-year contract came to a natural end during the year.

The directors have prepared cash flow forecasts covering a period of at least twelve months from the date of approval of these financial statements. These forecasts reflect expected trading performance, the Company's forward order book, positive cash position, and recent customer contract wins during the year.

The directors consider it appropriate to prepare the financial statements on a going concern basis.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair

value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the

goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of

completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Tangible fixed assets

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

All fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold improvements Straight line 5 years

Plant & machinery Straight line 4 years

Fixture and fittings Straight line 4 years

Computer equipment Straight line 5 years

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 23 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 August 2024

85,308

220,344

53,307

Additions

9,627

64,686

-

At 31 July 2025

94,935

285,030

53,307

DEPRECIATION

At 1 August 2024

19,497

52,552

19,533

Charge for year

18,192

63,282

13,327

At 31 July 2025

37,689

115,834

32,860

NET BOOK VALUE

At 31 July 2025

57,246

169,196

20,447

At 31 July 2024

65,811

167,792

33,774

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

79,401

74,480

512,840

Additions

-

9,042

83,355

At 31 July 2025

79,401

83,522

596,195

DEPRECIATION

At 1 August 2024

9,815

37,614

139,011

Charge for year

15,880

23,102

133,783

At 31 July 2025

25,695

60,716

272,794

NET BOOK VALUE

At 31 July 2025

53,706

22,806

323,401

At 31 July 2024

69,586

36,866

373,829

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

558,393

805,697

Other debtors

288,101

411,803

846,494

1,217,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

65,615

47,504

Trade creditors

292,944

344,727

Amounts owed to group undertakings

170,273

69,424

Taxation and social security

186,619

163,043

Other creditors

687,491

390,458

1,402,942

1,015,156

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

80,717

93,759

9.	OTHER FINANCIAL COMMITMENTS

At the reporting end date the company had outstanding commitments for future minimum lease payments

under non-cancellable operating leases relating to property of £154,809 (2024: £287,502).