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Company registration number:
06253533
DC Fine Chemicals Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2025
DC Fine Chemicals Limited
Statement of Financial Position
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 2,527 |  | 2,920 |
Investments | 6 | 44,858 |  | 44,858 |
|  | 47,385 |  | 47,778 |
Current assets |  |  |  |  |
Debtors | 7 | 500,504 |  | 1,001,882 |
Cash at bank and in hand |  | 386,173 |  | 106,689 |
|  | 886,677 |  | 1,108,571 |
Creditors: amounts falling due within one year | 8 | (328,698 | ) | (181,453 | )
Net current assets |  | 557,979 |  | 927,118 |
Total assets less current liabilities |  | 605,364 |  | 974,896 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 605,264 |  | 974,796 |
Shareholders funds |  | 605,364 |  | 974,896 |

For the year ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
9 June 2026
, and are signed on behalf of the board by:

A Berral Raya
Director

Company registration number:
06253533
DC Fine Chemicals Limited
Notes to the Financial Statements
Year ended
31 December 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
88 Hill Top
, ,
NW11 6DY
, United Kingdom. The business address of the company is 1a Cobham Mews, Agar Grove, London, NW1 9SB.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Consolidation

The entity has taken advantage of the option not to prepare consolidated
financial statements
contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

## Current tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment 25% reducing balance

## Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All difference are taken to the Profit and Loss account.

## 4 Average number of employees

The average number of persons employed by the company during the year was
7
(2024:
6.00
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 January 2025 | 18,555 |
Additions | 449 |
At 31 December 2025 | 19,004 |
Depreciation |  |
At 1 January 2025 | 15,635 |
Charge | 842 |
At 31 December 2025 | 16,477 |
Carrying amount |  |
At 31 December 2025 | 2,527 |
At 31 December 2024 | 2,920 |

## 6 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 1 January 2025 | 44,858 |
At 31 December 2025 | 44,858 |
Impairment |  |
At 1 January 2025 and 31 December 2025 | - |
Carrying amount |  |
At 31 December 2025 | 44,858 |
At 31 December 2024 | 44,858 |

The company holds 100% of the share capital of D C Fine Chemicals Spain S.L.U.

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 224,307 |  | 147,602 |
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 222,251 |  | 821,536 |
Other debtors | 53,946 |  | 32,744 |
| 500,504 |  | 1,001,882 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 19,898 |  | 12,900 |
Taxation and social security | 132,793 |  | 87,653 |
Other creditors | 176,007 |  | 80,900 |
| 328,698 |  | 181,453 |

## 9 Related party transactions

During the year the company entered into the following transactions with related parties:
Balance owed by DC Fine Chemicals Spain S.L.U. of £221,268 (2024: £820,845) and DC Fine Chemical Patrimonial S.L.U of £983 (2024: £692).
During the year the company recharged service fees of £129,443 (2024:£126,219) and commission fees of £204,259 (2024: £161,154) to DC Fine Chemicals Spain S.L.U. whilst purchasing goods to the value of £1,151,024 (2024: £1,225,333). In addition management expenses of £23,754 (2024: £22,298) were recharged from DC Fine Chemicals Spain S.L.U.

## 10 Controlling party

No individual acting alone can exercise control over the company.