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Registered number: 12654015
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 AUGUST 2025
| DAIZUN INVESTMENTS LIMITED
DAIZUN INVESTMENTS LIMITED |  |
COMPANY INFORMATION
Directors | J W D Edwards
| D J Rogers
Company secretary | N K Rocque
Registered number | 12654015
Registered office | 4th Floor 95 Gresham Street
| London
| United Kingdom
| EC2V 7AB
Trading Address | Gilmoora House
| 57-61 Mortimer Street
| London
| W1W 8HS
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
DAIZUN INVESTMENTS LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
DAIZUN INVESTMENTS LIMITED REGISTERED NUMBER:12654015 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,072 |  | 1,727
Investments | 5 |  | 70,001 |  | 170,027
|  |  | 71,073 |  | 171,754
Current assets |  |  |  |  |
Debtors |  | 23,126,727 |  | 17,681,894 |
Cash at bank and in hand |  | 1,371,787 |  | 18,273 |
|  | 24,498,514 |  | 17,700,167 |
Creditors: amounts falling due within one year | 6 | (3,729,668) |  | (3,215,563) |
Net current assets |  |  | 20,768,846 |  | 14,484,604
Total assets less current liabilities |  |  | 20,839,919 |  | 14,656,358
Creditors: amounts falling due after more than one year | 7 |  | (20,950,373) |  | (14,341,606)
Net (liabilities)/assets |  |  | (110,454) |  | 314,752
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (110,456) |  | 314,750
|  |  | (110,454) |  | 314,752
Page 1
DAIZUN INVESTMENTS LIMITED REGISTERED NUMBER:12654015 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The Directors consider 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 year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their 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 income and retained earnings 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 by:
................................................ J W D Edwards
Director
Date: 17 August 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
DAIZUN INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Daizun Investments Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements are prepared on a going concern basis as the Directors are confident that the Company has the ability to sustain business operations for at least the next 12 months from the financial statements' approval date. The Directors continue to adopt the going concern basis of accounting in preparing the financial statements, despite the negative position of the profit and loss account.
| 2.3 | Foreign currency translation
The Company's functional and presentational currency is GBP.
| 2.4 | Consolidation
The Company has taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.
| 2.5 | Turnover
Turnover is recognised as the fair value of the consideration received or receivable, provided in the normal course of business, and is shown net of VAT and other sales taxes. When cash inflows are deferred and represent a financing agreement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
DAIZUN INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | 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 reporting date in the countries where the Company operates and generates income.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including loans receivable and borrowings. Basic financial instruments are initially recognised with Section 11 of FRS 102 and are subsequently measured at amortised cost using the effective interest method where applicable. At the end of each reporting period, financial assets measured at cost or amortised cost are assessed for evidence of impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 -2).
Page 4
DAIZUN INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 September 2024 | 3,037
| At 31 August 2025 | 3,037
| Depreciation |
| At 1 September 2024 | 1,310
| Charge for the year on owned assets | 655
| At 31 August 2025 | 1,965
| Net book value |
| At 31 August 2025 | 1,072
| At 31 August 2024 | 1,727
5. | Fixed asset investments
|  | Investments in subsidiary companies | Other fixed asset investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 1 | 170,026 | 170,027
| Disposals | - | (100,026) | (100,026)
| At 31 August 2025 | 1 | 70,000 | 70,001
Page 5
DAIZUN INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,280 | -
| Corporation tax | 356,087 | 84,485
| Other creditors | 1,236,094 | 2,395,016
| Accruals and deferred income | 2,132,207 | 736,062
|  | 3,729,668 | 3,215,563
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 3,340,000 | -
| Amounts owed to group undertakings | 9,159,233 | 6,388,321
| Other creditors | 8,451,140 | 7,953,285
|  | 20,950,373 | 14,341,606
| Included within creditors falling due after more than one year are amounts owed to the Directors of £8,451,140 (2024 - £7,953,285). The loan is unsecured and interest is charged at 7%.
8. | Charges
The bank loan falling due after more than one year is secured by a fixed and floating charge over all the assets and undertakings of the company.
9. | Prior year adjustment
The comparative figures have been restated to correct an omission of management charges of £290,615 relating to the year ended 31 August 2024 which was not recognised in the prior year. The adjustment has resulted in an increase in administrative expenses of £290,615; a reduction in profit before taxation of £290,615; and an increase in intercompany creditors of £290,615. Retained earnings at 31 August 2024 were reduced by £290,615 as a result of the correction of the prior period. The comparative figures have been restated to also include interest due of £648,465 on a loan receivable to the company that was omitted in 2024 and not recognised in the prior year. Retained earnings at 31 August 2024 were increased by £648,465 as a result of the correction of the prior period. As a result of these changes the company's corporation tax charge and liability have also increased by £84,485.
Page 6