REGISTERED NUMBER: 08659128 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Dexian U.K. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Ahmed

M Ahmed

A D Baldwin

REGISTERED OFFICE:

Cannon Place

78 Cannon Street

London

EC4N 6AF

REGISTERED NUMBER:

08659128 (England and Wales)

AUDITORS:

Lawrence Johns

Registered Auditors

164 Field End Road

Eastcote

Middlesex

HA5 1RH

FIXED ASSETS

Tangible assets

4

753

2,007

CURRENT ASSETS

Debtors

5

314,010

302,955

Cash at bank

37,983

75,681

351,993

378,636

CREDITORS

Amounts falling due within one year

6

565,737

463,390

NET CURRENT LIABILITIES

(213,744

)

(84,754

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(212,991

)

(82,747

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(212,992

)

(82,748

)

SHAREHOLDERS' FUNDS

(212,991

)

(82,747

)

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 31 August 2026 and were signed on its behalf by:

A D Baldwin - Director

1.	STATUTORY INFORMATION

Dexian U.K. Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

In drawing up the accounts the directors were aware of the fact that the company had net current liabilities of £213,744 (2024: £84,754) and net liabilities of £212,991 (2024: £82,747). Accordingly, the company is dependent on support from its parent company and creditors. The company has continued to meet its liabilities and related party balances will not be called on for repayment until the company is in a position to be able to repay these balances.

On this basis, the directors believe that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

4,486

DEPRECIATION

At 1 January 2025

2,479

Charge for year

1,254

At 31 December 2025

3,733

NET BOOK VALUE

At 31 December 2025

753

At 31 December 2024

2,007

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

67,754

82,960

Amounts owed by group undertakings

120,210

213,575

Other debtors

18,710

3,852

Prepayments and accrued income

107,336

2,568

314,010

302,955

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

44,238

25,045

Amounts owed to group undertakings

412,996

240,261

Social security and other taxes

18,344

40,744

Other creditors

36,675

57,765

Accruals and deferred income

53,484

99,575

565,737

463,390

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

T M O'Keeffe (Senior Statutory Auditor)

for and on behalf of Lawrence Johns