REGISTERED NUMBER: 06040841

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DULAI INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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.

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