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REGISTERED NUMBER: 06040841

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DULAI INVESTMENTS LIMITED

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DULAI INVESTMENTS LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | Mr H S Dulai

| Mr K S Dulai

| Mr S S Dulai

| SECRETARY: | Mr S S Dulai

| REGISTERED OFFICE: | 4 Europa Way

| Harwich

| Essex

| CO12 4PT

| REGISTERED NUMBER: | 06040841

| ACCOUNTANTS: | Durrants - Calleva

| Accountants and Tax Advisors

| 4 Comet House

| Calleva Park

| Aldermaston

| Berkshire

| RG7 8JA

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841) |

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 167,021 |  | 122,019 |  |

CURRENT ASSETS

Debtors | 5 | 960,443 |  | 1,102,828 |  |

Cash at bank | 147,372 |  | 21,029 |  |

1,107,815 |  | 1,123,857 |  |

CREDITORS

Amounts falling due within one year | 6 | 678,333 |  | 786,206 |  |

NET CURRENT ASSETS | 429,482 |  | 337,651 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 596,503 |  | 459,670 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 8,334 |  |

NET ASSETS | 596,503 |  | 451,336 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Capital redemption reserve | 9,000 |  | 9,000 |  |

Retained earnings | 587,403 |  | 442,236 |  |

596,503 |  | 451,336 |  |

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 directors acknowledge their 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.

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841) |

STATEMENT OF FINANCIAL POSITION - continued

31 December 2025

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 Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mr H S Dulai - Director

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Dulai Investments Limited is a private company, limited by shares , registered in Not specified/Other. 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Dulai Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Investments in subsidiaries

| Details of the company's subsidiaries as at 31 December 2025 are as follows:

| Name Country of Nature of business Class of shares % held

| incorporation Direct Investment

| Vital srl Romania property investment Ordinary 100%

| Modern UK packaging Ordinary 100%

| Packaging Ltd

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

DULAI INVESTMENTS LIMITED (REGISTERED NUMBER: 06040841) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025 | 122,019 |  |

| Additions | 45,002 |  |

| At 31 December 2025 | 167,021 |  |

| NET BOOK VALUE

| At 31 December 2025 | 167,021 |  |

| At 31 December 2024 | 122,019 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Amounts owed by group undertakings | 960,443 |  | 1,102,828 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts | 8,333 |  | 10,000 |  |

| Trade creditors | - |  | 5,706 |  |

| Amounts owed to group undertakings | 670,000 |  | 770,000 |  |

| Other creditors | - |  | 500 |  |

678,333 |  | 786,206 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | - |  | 8,334 |  |

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. | EXEMPTION FROM CONSOLIDATION

| The company is entitled to the exemption from preparing group consolidated statement under Section 399 of the Companies Act 2006 on the grounds that the group headed by it qualifies as a small group