Company No: 08157538 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	1		1
Tangible assets	4	56		380
		57		381
Current assets
Debtors	5	8,797		1,332
Cash at bank and in hand		41,229		38,996
		50,026		40,328
Creditors: amounts falling due within one year	6	( 515,011)		( 511,269)
Net current liabilities		(464,985)		(470,941)
Total assets less current liabilities		(464,928)		(470,560)
Net liabilities		( 464,928)		( 470,560)
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		( 464,929 )		( 470,561 )
Total shareholder's deficit		( 464,928)		( 470,560)

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Domains.coop Ltd (registered number: 08157538) were approved and authorised for issue by the Board of Directors on 21 August 2026. They were signed on its behalf by:

Mr E L Crowell III Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Domains.coop Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Old Music Hall 106-108, Cowley Road, Oxford, OX4 1JE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
The balance sheet shows a deficit of £464,929; however, this includes a creditor balance of £508,499 owed to the parent company Dot Corporation LLC.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

not amortised

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		6

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 January 2025	1		1
At 31 December 2025	1		1
Accumulated amortisation
At 01 January 2025	0		0
At 31 December 2025	0		0
Net book value
At 31 December 2025	1		1
At 31 December 2024	1		1

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	3,431		3,431
At 31 December 2025	3,431		3,431
Accumulated depreciation
At 01 January 2025	3,051		3,051
Charge for the financial year	324		324
At 31 December 2025	3,375		3,375
Net book value
At 31 December 2025	56		56
At 31 December 2024	380		380

5. Debtors

	2025		2024
	£		£
Trade debtors	3,646		0
Other debtors	5,151		1,332
	8,797		1,332

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Parent undertakings	508,499		476,943
Other creditors	6,512		34,326
	515,011		511,269

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

8. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

	2025		2024
	£		£
Unpaid contributions due to the fund (inc. in other creditors)	2,040		2,014

9. Related party transactions

DotCoorporation LLC
NCBA and the International Co-operative Alliance each own 50% of DotCoorporation LLC (DCLLC). DCLLC owns 100% of Domains.Coop Limited. DotCoorporation LLC were due £508,499 (2024 - £476,943) from Domains.coop Limited as at 31 December 2025. The loan is interest-free and repayable on demand.

10. Ultimate controlling party

Parent Company:

DotCoorporation LLC

The company is a wholly owned subsidiary of DotCoorporation LLC, a company registered in the United States. The incorporation is equally controlled by International Co-operative Alliance (Belgium) and National Co-operative Business Associations (United States). The company's immediate parent is DotCoorporation LLC, incorporated in United States.