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REGISTERED NUMBER: 04296038 (England and Wales)

DAOTEC LTD

Unaudited Financial Statements

for the Year Ended 31 December 2025

| DAOTEC LTD (REGISTERED NUMBER: 04296038) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DAOTEC LTD |

Company Information

for the Year Ended 31 December 2025

| Directors: | O Jura

| P Krapfl

| Registered office: | The Corn Mill

| 1 Roydon Road

| Stanstead Abbotts

| Hertfordshire

| SG12 8XL

| Registered number: | 04296038 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

| DAOTEC LTD (REGISTERED NUMBER: 04296038) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | € | €

Fixed assets

Intangible assets | 4 | 42,910 |  | 104,113 |  |

Tangible assets | 5 | - |  | - |  |

42,910 |  | 104,113 |  |

Current assets

Debtors | 6 | 1,195,207 |  | 2,019,266 |  |

Cash at bank and in hand | 583,346 |  | 178,373 |  |

1,778,553 |  | 2,197,639 |  |

Creditors

Amounts falling due within one year | 7 | (666,650 | ) | (1,139,192 | ) |

Net current assets | 1,111,903 |  | 1,058,447 |  |

Total assets less current liabilities | 1,154,813 |  | 1,162,560 |  |

Capital and reserves

Called up share capital | 8 | 3 |  | 3 |  |

Retained earnings | 9 | 1,154,810 |  | 1,162,557 |  |

Shareholders' funds | 1,154,813 |  | 1,162,560 |  |

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 19 August 2026 and were signed on its behalf by:

P Krapfl - Director

| DAOTEC LTD (REGISTERED NUMBER: 04296038) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| Daotec Ltd 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.

| Turnover represents amounts receivable for services provided in the year and is stated net of VAT.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five 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.

| Patents and licences are being amortised evenly over their estimated useful life of five years.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| 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 | - | 25% on cost

| Fixtures and fittings | - | 10% on cost

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

3. | Employees and directors

| The average number of employees during the year was 1 (2024 - 1 ) .

| DAOTEC LTD (REGISTERED NUMBER: 04296038) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | Intangible fixed assets

Patents and | Computer |

Goodwill | licences | software | Totals |

| € | € | € | €

| Cost

| At 1 January 2025

| and 31 December 2025 | 307,818 |  | 32,297 |  | 95,000 |  | 435,115 |  |

| Amortisation

| At 1 January 2025 | 203,706 |  | 32,296 |  | 95,000 |  | 331,002 |  |

| Amortisation for year | 61,203 |  | - |  | - |  | 61,203 |  |

| At 31 December 2025 | 264,909 |  | 32,296 |  | 95,000 |  | 392,205 |  |

| Net book value

| At 31 December 2025 | 42,909 |  | 1 |  | - |  | 42,910 |  |

| At 31 December 2024 | 104,112 |  | 1 |  | - |  | 104,113 |  |

5. | Tangible fixed assets

Fixtures |

Plant and | and |

machinery | fittings | Totals |

| € | € | €

| Cost

| At 1 January 2025

| and 31 December 2025 | 38,688 |  | 3,847 |  | 42,535 |  |

| Depreciation

| At 1 January 2025

| and 31 December 2025 | 38,688 |  | 3,847 |  | 42,535 |  |

| Net book value

| At 31 December 2025 | - |  | - |  | - |  |

| At 31 December 2024 | - |  | - |  | - |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

| € | €

| Trade debtors | 149,610 |  | 394,728 |  |

| Amounts owed by group undertakings | 551,816 |  | 596,562 |  |

| Other debtors | 493,781 |  | 1,027,976 |  |

1,195,207 |  | 2,019,266 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

| € | €

| Trade creditors | 21,192 |  | 317,045 |  |

| Taxation and social security | 2,147 |  | 32,400 |  |

| Other creditors | 643,311 |  | 789,747 |  |

666,650 |  | 1,139,192 |  |

| DAOTEC LTD (REGISTERED NUMBER: 04296038) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | € | €

| 3 | Ordinary | £1 | 3 |  | 3 |  |

9. | Reserves

Retained |

earnings |

| €

| At 1 January 2025 | 1,162,557 |  |

| Deficit for the year | (7,747 | ) |

| At 31 December 2025 | 1,154,810 |  |