REGISTERED NUMBER: 04296038 (England and Wales)

DAOTEC LTD

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ) .

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

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