REGISTERED NUMBER: 02278562 (England and Wales)

DTS.SOLUTIONS (U.K) LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mr W R Rowe

Mr M J O'Connor

Mr S J Walker

SECRETARY:

Mr S J Walker

REGISTERED OFFICE:

Barham House

Generation Business Park, Barford Road

Little Barford

St. Neots

Cambridgeshire

PE19 6YQ

REGISTERED NUMBER:

02278562 (England and Wales)

AUDITORS:

Johnson Tidsall Limited

Chartered Accountants

& Statutory Auditor

81 Burton Road

Derby

Derbyshire

DE1 1TJ

FIXED ASSETS

Tangible assets

4

-

634,481

CURRENT ASSETS

Stocks

8,625

932,594

Debtors

5

2,937,815

2,373,772

Cash at bank and in hand

39,918

336,013

2,986,358

3,642,379

CREDITORS

Amounts falling due within one year

6

80,643

1,226,110

NET CURRENT ASSETS

2,905,715

2,416,269

TOTAL ASSETS LESS CURRENT LIABILITIES

2,905,715

3,050,750

PROVISIONS FOR LIABILITIES

7

-

145,035

NET ASSETS

2,905,715

2,905,715

CAPITAL AND RESERVES

Called up share capital

8

11,000

11,000

Retained earnings

2,894,715

2,894,715

SHAREHOLDERS' FUNDS

2,905,715

2,905,715

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mr S J Walker - Director

1.	STATUTORY INFORMATION

DTS.Solutions (U.K) 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover

Turnover represents net invoiced hire and sale of goods, excluding value added tax. Sales are recognised when the sales invoice is raised by the company. Hire sales are recognised when the hire agreement is agreed with the customer. Each period of hire is invoiced separately on a monthly basis.

Tangible fixed assets

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

Plant and machinery

- at varying rates on cost

Fixtures and fittings

- at varying rates on cost

Motor vehicles

- at varying rates on cost

Stocks

Stock is valued at the lower of historical cost and net realisable value after making due allowances for slow moving and obsolete items. Net realisable value is calculated as being the amount that could realistically be obtained in an arms length third party sale.

Debtors

Short term debtors are measured at transaction price, less impairment.

Creditors

Short term creditors are measured at transaction price.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 25 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

1,139,468

141,453

35,550

1,316,471

Disposals

(1,139,468

)

(141,453

)

(35,550

)

(1,316,471

)

At 31 December 2025

-

-

-

-

DEPRECIATION

At 1 January 2025

528,819

127,846

25,325

681,990

Eliminated on disposal

(528,819

)

(127,846

)

(25,325

)

(681,990

)

At 31 December 2025

-

-

-

-

NET BOOK VALUE

At 31 December 2025

-

-

-

-

At 31 December 2024

610,649

13,607

10,225

634,481

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

14,422

718,733

Amounts owed by group undertakings

2,686,827

1,471,422

VAT

207,365

134,220

Prepayments

29,201

49,397

2,937,815

2,373,772

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

75,193

369,765

Amounts owed to group undertakings

-

688,683

Corporation tax

-

5,451

Accruals and deferred income

5,450

-

Accrued expenses

-

162,211

80,643

1,226,110

7.	PROVISIONS FOR LIABILITIES

2025

2024

as restated

£

£

Deferred tax

-

145,035

Deferred

tax

£

Balance at 1 January 2025

145,035

Group transfer

(145,035

)

Balance at 31 December 2025

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

11,000

Ordinary

£1

11,000

11,000

9.	AUDITORS’ INFORMATION

The Report of the Auditors was unqualified.

David Mellor FCA (Senior Statutory Auditor)

for and on behalf of Johnson Tidsall Limited

10.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had £54,167 (2024: £104,167) in outstanding commitments for future minimum lease payments under non-cancellable operating leases.

11.	RELATED PARTY DISCLOSURES

The company has not disclosed its related party transactions as they are all with other companies that are wholly owned within the group.

12.	PARENT ENTITY AND ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of CSE Crosscom UK Limited, a company registered in England and Wales with a registered office of Unit 1 Swanwick Court, Swanwick, Alfreton, Derbyshire, DE55 7AS.

The ultimate holding company is CSE Global Limited, an international technology group registered in Singapore and listed on the Singapore Stock Exchange.