ACCOUNTS - Final Accounts preparation

Unaudited Financial Statements

DB Investment Holdings Limited

For the period ended 31 March 2026

Registered number: NI725914


DB Investment Holdings Limited

Company Information

Director	Mr D Bole (appointed 31 January 2025)


Company secretary	Mrs K Dinsmore


Registered number	NI725914


Registered office	5e Stirling House Castlereagh Road Business Park
	478 Castlereagh Road
	Belfast
	United Kingdom
	BT5 6BQ


DB Investment Holdings Limited

Contents

	Page
Balance Sheet	1
Statement of Changes in Equity	2
Notes to the Financial Statements	3 - 5


DB Investment Holdings Limited Registered number:NI725914

Balance Sheet

As at 31 March 2026

		2026
Note		£

Fixed assets
Investments	5		2,619,630
			2,619,630

Creditors: amounts falling due within one year	6	(7,680)
Net current liabilities			(7,680)
Total assets less current liabilities			2,611,950

Net assets			2,611,950

Capital and reserves
Called up share capital	7	100
Share premium account	8	2,613,650
Profit and loss account	8	(1,800)
		2,611,950

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 August 2026.

Mr D Bole

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1


DB Investment Holdings Limited

Statement of Changes in Equity

For the period ended 31 March 2026

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£

Loss for the period	-	-	(1,800)	(1,800)
Shares issued during the period	100	2,613,650	-	2,613,750
At 31 March 2026	100	2,613,650	(1,800)	2,611,950

The notes on pages 3 to 5 form part of these financial statements.

Page 2


DB Investment Holdings Limited

Notes to the Financial Statements

For the period ended 31 March 2026

1.	General information

DB Investment Holdings Limited is a private company limited by shares and incorporated in Northern Ireland. The registered office address is 5e Stirling House Castlereagh Road Business Park, 478 Castlereagh Road, Belfast, United Kingdom, BT5 6BQ.

The principal activity of the company is that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The financial statements are presented in Sterling (£).

The following principal accounting policies have been applied:

2.2

Going concern

The director has assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Valuation of investments

Associates and Joint Ventures are held at cost less impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3


DB Investment Holdings Limited

Notes to the Financial Statements

For the period ended 31 March 2026

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:

Carrying value of investments
Investments in associate undertakings are measured at cost less accumulated impairment. Where there is an indication of impairment the recoverable amount is estimated and compared with the carrying amount. The estimate of recoverable amount is considered in light of the trading and balance sheet strength of the associate together with the director's best estimate of future performance of the associate.

Employees

The Company has no employees other than the director, who did not receive any remuneration.

5.	Fixed asset investments

		Investment in associate
		£
	Cost or valuation
	Additions	2,619,630
	At 31 March 2026	2,619,630

Associate undertakings
The following was an associate undertaking of the company:
Name	Incorporated in	Class of shares	Holding

Neueda Technologies Group Limited

Northern Ireland

Ordinary

25.5%

Page 4


DB Investment Holdings Limited

Notes to the Financial Statements

For the period ended 31 March 2026

6.	Creditors: Amounts falling due within one year
		2026
		£

	Amounts owed to related parties	5,880
	Accruals and deferred income	1,800
		7,680

7.	Share capital
		2026
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On incorporation, the Company issued 100 Ordinary shares with a nominal value of £1.00 each.

Reserves

Share premium account

Includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account

This includes all current period retained losses.

9.	Related party transactions
	During the period, the Company received net funds of £5,880 from an entity under common control. The balance due to this related party at the balance sheet date was £5,880.

10.	Controlling party

The company is controlled by the director.

Page 5