REGISTERED NUMBER: 06011378 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 December 2025

for

Dynamika Uk Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B Wallace

SECRETARY:

Mrs M A Wallace

REGISTERED OFFICE:

Yew Tree House

Edwards Close

Shedfield

Southampton

Hampshire

SO32 2HB

REGISTERED NUMBER:

06011378 (England and Wales)

ACCOUNTANTS:

Mandair & Co

Chartered Accountants

Partnership House

84 Lodge Road

Southampton

Hampshire

SO14 6RG

FIXED ASSETS

Tangible assets

5

190,218

219,895

CURRENT ASSETS

Debtors

6

104,533

105,902

Cash at bank and in hand

66,274

216,367

170,807

322,269

CREDITORS

Amounts falling due within one year

7

30,530

54,322

NET CURRENT ASSETS

140,277

267,947

TOTAL ASSETS LESS CURRENT LIABILITIES

330,495

487,842

PROVISIONS FOR LIABILITIES

14,276

20,277

NET ASSETS

316,219

467,565

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

316,217

467,563

SHAREHOLDERS' FUNDS

316,219

467,565

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 August 2026 and were signed by:

B Wallace - Director

1.	STATUTORY INFORMATION

Dynamika Uk 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

Straight line over 25 years

Plant, machinery and furniture

-

20% reducing balance basis

Boats

-

20% reducing balance basis

Motor vehicles

-

25% reducing balance basis

Computer equipment

-

25% reducing balance basis

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant,

Improvements

machinery

to

and

property

furniture

Boats

£

£

£

COST

At 1 January 2025

146,131

23,511

54,064

Additions

-

204

-

At 31 December 2025

146,131

23,715

54,064

DEPRECIATION

At 1 January 2025

25,448

16,407

45,199

Charge for year

5,845

1,452

1,773

At 31 December 2025

31,293

17,859

46,972

NET BOOK VALUE

At 31 December 2025

114,838

5,856

7,092

At 31 December 2024

120,683

7,104

8,865

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

100,099

25,262

349,067

Additions

-

-

204

At 31 December 2025

100,099

25,262

349,271

DEPRECIATION

At 1 January 2025

21,838

20,280

129,172

Charge for year

19,565

1,246

29,881

At 31 December 2025

41,403

21,526

159,053

NET BOOK VALUE

At 31 December 2025

58,696

3,736

190,218

At 31 December 2024

78,261

4,982

219,895

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

87,840

100,080

Tax

14,189

964

Prepayments

2,504

4,858

104,533

105,902

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

11,209

614

Tax

-

12,824

Social security and other taxes

2,247

1,496

VAT

12,293

4,628

Pension contributions payable

172

-

Directors' current accounts

2,009

32,360

Accrued expenses

2,600

2,400

30,530

54,322