REGISTERED NUMBER: 09497810 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

DI SOPRA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss V Peruzzo

REGISTERED OFFICE:

Victoria House

Bondgate Within

Alnwick

Northumberland

NE66 1TA

REGISTERED NUMBER:

09497810 (England and Wales)

ACCOUNTANTS:

Greaves Grindle

Chartered Accountants

Victoria House

Bondgate Within

Alnwick

Northumberland

NE66 1TA

FIXED ASSETS

Intangible assets

4

24,749

27,499

Tangible assets

5

11,593

11,439

36,342

38,938

CURRENT ASSETS

Stocks

9,500

9,000

Debtors

6

35,127

17,691

Cash at bank and in hand

90,665

128,998

135,292

155,689

CREDITORS

Amounts falling due within one year

7

33,600

30,782

NET CURRENT ASSETS

101,692

124,907

TOTAL ASSETS LESS CURRENT LIABILITIES

138,034

163,845

PROVISIONS FOR LIABILITIES

2,202

2,173

NET ASSETS

135,832

161,672

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

135,730

161,570

SHAREHOLDERS' FUNDS

135,832

161,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2026 and were signed by:

Miss V Peruzzo - Director

1.	STATUTORY INFORMATION

Di Sopra Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Stocks

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

Taxation

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 14 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

54,999

AMORTISATION

At 1 March 2025

27,500

Charge for year

2,750

At 28 February 2026

30,250

NET BOOK VALUE

At 28 February 2026

24,749

At 28 February 2025

27,499

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Computer

leasehold

machinery

equipment

Totals

£

£

£

£

COST

At 1 March 2025

1

34,193

228

34,422

Additions

-

2,200

-

2,200

At 28 February 2026

1

36,393

228

36,622

DEPRECIATION

At 1 March 2025

-

22,755

228

22,983

Charge for year

-

2,046

-

2,046

At 28 February 2026

-

24,801

228

25,029

NET BOOK VALUE

At 28 February 2026

1

11,592

-

11,593

At 28 February 2025

1

11,438

-

11,439

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

35,127

17,691

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,503

2,794

Taxation and social security

27,518

24,735

Other creditors

3,579

3,253

33,600

30,782

8.

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

Miss V Peruzzo

Balance outstanding at start of year

14,664

31,206

Amounts advanced

43,016

15,425

Amounts repaid

(26,850

)

(31,967

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,830

14,664