Company No: 09148746 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

S L Danigo

Secretary

C Danigo

Registered office	Innovation House
	Ramsgate Road
	Sandwich
	CT13 9FF
	United Kingdom

Company number

09148746 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dstream Holdings Limited for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 8 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of Dstream Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 19 January 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Dstream Holdings Limited and state those matters that we have agreed to state to the director of Dstream Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dstream Holdings Limited and its Director as a body for our work or for this report.

It is your duty to ensure that Dstream Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dstream Holdings Limited. You consider that Dstream Holdings Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Dstream Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

07 September 2026

	Note	2025		2024
		€		€
Fixed assets
Investments	3	66,636		66,626
		66,636		66,626
Current assets
Debtors
- due within one year	4	0		187,500
- due after more than one year	4	639,449		1,430,243
Cash at bank and in hand		1,681,231		905,925
		2,320,680		2,523,668
Creditors: amounts falling due within one year	5	0		( 123,399)
Net current assets		2,320,680		2,400,269
Total assets less current liabilities		2,387,316		2,466,895
Net assets		2,387,316		2,466,895
Capital and reserves
Called-up share capital	6	1,167		1,167
Profit and loss account		2,386,149		2,465,728
Total shareholder's funds		2,387,316		2,466,895

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.

Director's 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 director acknowledges 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 Dstream Holdings Limited (registered number: 09148746) were approved and authorised for issue by the Director on 07 September 2026. They were signed on its behalf by:

S L Danigo 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

Dstream Holdings Limited (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 Innovation House, Ramsgate Road, Sandwich, CT13 9FF, 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 EUR which is the functional currency of the Company and rounded to the nearest €.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has 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.

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.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

	Other investments		Total
	€		€
Cost or valuation before impairment
At 01 January 2025	66,626		66,626
Additions	10		10
At 31 December 2025	66,636		66,636
Carrying value at 31 December 2025	66,636		66,636
Carrying value at 31 December 2024	66,626		66,626

4. Debtors

	2025		2024
	€		€
Debtors: amounts falling due within one year
Trade debtors	0		7,500
Other debtors	0		180,000
	0		187,500
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	( 217,408)		( 109,589)
Other debtors	856,857		1,539,832
	639,449		1,430,243

5. Creditors: amounts falling due within one year

	2025		2024
	€		€
Amounts owed to director	0		123,399

6. Called-up share capital

	2025		2024
	€		€
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,167		1,167

7. Related party transactions

All related party transactions during the current and prior period, including key management personal compensation, were made under normal market conditions.

8. Ultimate controlling party

During the year the company was controlled by S L Danigo by virtue of his 100% shareholding,