Company registration number 14262393 (England and Wales)
DC01 UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
DC01 UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
DC01 UK LIMITED
BALANCE SHEET
AS AT
26 OCTOBER 2025
26 October 2025
- 1 -
26 October 2025
31 July 2024
Notes
£
£
£
£
Current assets
Stocks
4
1,899,950
-
Debtors
5
5,906,037
42,355
Cash at bank and in hand
241,386
-
0
8,047,373
42,355
Creditors: amounts falling due within one year
6
(5,009,236)
(42,255)
Net current assets
3,038,137
100
Capital and reserves
Called up share capital
199
100
Share premium account
2,999,997
-
0
Profit and loss reserves
37,941
-
0
Total equity
3,038,137
100

For the financial period ended 26 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 July 2026 and are signed on its behalf by:
Mr J Isaacs
Director
Company registration number 14262393 (England and Wales)
DC01 UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

DC01 UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3 Cotswold Business Park, Millfield Lane, Caddington, Bedfordshire, LU1 4AJ.

1.1
Reporting period

The current accounting period covers 14 months and 26 days whereas the comparative accounting period covers 12 months. The accounting period was extended to align with trading activity. The amounts of the current accounting period are not entirely comparable with the amounts of the previous accounting period.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

Subsequent to the year end the company sold its South Mimms data centre site to Equinix, one of the world’s largest data centre companies and operators. As a result, the directors are of the opinion that the going concern basis is appropriate.true

1.4
Stocks

Work in progress is valued at the lower of cost and net realisable value. Cost includes planning and other direct costs incurred.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of work in progress over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss.

1.5
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities in the accounts. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities recognised on this basis in the balance sheet include trade and other debtors, cash and bank balances and trade, taxation and other creditors.

All basic financial instruments are initially measured at transaction price and then carried at that amount less any provision for impairment, where relevant.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

DC01 UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
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 amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In preparing these accounts the directors have given consideration to the effect on assets and liabilities at the balance sheet date. A ssets have been reviewed at the year end and where appropriate provision made for impairment.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
0
0
4
Stocks
2025
2024
£
£
Work in progress
1,899,950
-
DC01 UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 26 OCTOBER 2025
- 4 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
26,020
-
0
Other debtors
5,880,017
42,355
5,906,037
42,355
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
151,100
42,255
Corporation tax
12,586
-
0
Other creditors
4,845,550
-
0
5,009,236
42,255
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