REGISTERED NUMBER: 06917677 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DUAL INVENTIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J D Jackson

Dual Inventive Europe Bv

SECRETARY:

REGISTERED OFFICE:

Unit 3, Kestrel Court

First Avenue

Doncaster

DN9 3RN

REGISTERED NUMBER:

06917677 (England and Wales)

AUDITORS:

Hollis and Co Limited

Chartered Accountants

Statutory Auditor

35 Wilkinson Street

Sheffield

South Yorkshire

S10 2GB

FIXED ASSETS

Tangible assets

5

574,211

674,085

CURRENT ASSETS

Stocks

1,277,817

1,399,683

Debtors

6

6,662,685

6,387,900

Cash at bank

649,957

812,797

8,590,459

8,600,380

CREDITORS

Amounts falling due within one year

7

3,946,595

4,064,786

NET CURRENT ASSETS

4,643,864

4,535,594

TOTAL ASSETS LESS CURRENT LIABILITIES

5,218,075

5,209,679

CREDITORS

Amounts falling due after more than one year

8

(4,137,794

)

(4,317,257

)

PROVISIONS FOR LIABILITIES

10

(11,890

)

(30,846

)

NET ASSETS

1,068,391

861,576

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

1,068,291

861,476

SHAREHOLDERS' FUNDS

1,068,391

861,576

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 6 July 2026 and were signed on its behalf by:

J D Jackson - Director

Dual Inventive Europe Bv - Director

1.	STATUTORY INFORMATION

Dual Inventive 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.

The presentation currency of the financial statements is the Pound Sterling (£).

These financial statements cover the entity as an individual company.

The figures in the financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the sale of goods and provision of services, excluding discounts, rebates, value added tax and other sales taxes.

With regards to the provision of services which are performed by a number of indeterminate acts over a specified period of time, revenue is recognised on a straight line basis over the specified period.

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 etc

-

33% on cost, 20% on cost, 10% on cost and 5% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company's loans receivable meet the definition of a basic financial instrument, so they are originally recognised at the transaction price.

Debt instruments which are financing transactions at a rate of interest that is not a market rate.

Where debt instruments are classified as assets due after more than one year or long term liabilities, then the company measures these at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Where debt instruments are classified as current assets or current liabilities, then there is no present value adjustment to the initial measurement based on amortised 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 18 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

991,922

Additions

18,031

At 31 December 2025

1,009,953

DEPRECIATION

At 1 January 2025

317,837

Charge for year

117,905

At 31 December 2025

435,742

NET BOOK VALUE

At 31 December 2025

574,211

At 31 December 2024

674,085

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

82,276

36,744

Amounts owed by group undertakings

6,462,383

6,247,936

Other debtors

118,026

103,220

6,662,685

6,387,900

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

32,314

31,559

Taxation and social security

297,492

165,694

Other creditors

3,616,789

3,867,533

3,946,595

4,064,786

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

4,137,794

4,317,257

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

186,029

157,226

Between one and five years

675,969

559,728

In more than five years

840,000

170,565

1,701,998

887,519

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

11,890

30,846

Deferred

tax

£

Balance at 1 January 2025

30,846

Credit to Income Statement during year

(18,956

)

Balance at 31 December 2025

11,890

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

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

The Report of the Auditors was unqualified.

Peter Hollis (Senior Statutory Auditor)

for and on behalf of Hollis and Co Limited

13.	PARENT UNDERTAKING AND ULTIMATE HOLDING COMPANY

The company's parent undertaking is Dual Inventive Europe BV, a company incorporated in the Netherlands.

The company's ultimate holding company is Dual Inventive Holdings BV, a company incorporated in the Netherlands.

The registered office of both the above undertakings is 5 Belgiestraat, Oisterwijk, Netherlands.