Dima Group Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

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Dima Group Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: SC609319

		31 December 2025		28 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		60,991		54,283

			60,991		54,283
CURRENT ASSETS
Debtors	5	346,671		152,245
Cash at bank and in hand		48,926		15,533

		395,597		167,778
Creditors: Amounts Falling Due Within One Year	6	(660,249 )		(314,545 )

NET CURRENT ASSETS (LIABILITIES)			(264,652 )		(146,767 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(203,661 )		(92,484 )

Creditors: Amounts Falling Due After More Than One Year	7		(54,166 )		(75,128 )

NET LIABILITIES			(257,827 )		(167,612 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(257,828 )		(167,613 )

SHAREHOLDERS' FUNDS			(257,827)		(167,612)

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Dima Group Ltd

Balance Sheet (continued)

As At 31 December 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Gilmour

Director

17 September 2026

The notes on pages 4 to 8 form part of these financial statements.

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Dima Group Ltd

Notes to the Financial Statements

For the Period 29 March 2025 to 31 December 2025

Notes to the Financial Statements

1. General Information

Dima Group Ltd is a private Company, limited by shares, incorporated in Scotland: registration number SC609319 . The registered office address is First Floor, Suite F4 Buchan House, Enterprise Way, Dunfermline, KY11 8PL.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2. Going Concern Disclosure

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered a period of 12 months from the date of approval of the financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affect is only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.4. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

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Dima Group Ltd

Notes to the Financial Statements (continued)

For the Period 29 March 2025 to 31 December 2025

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	10% reducing balance
Computer Equipment	25% reducing balance

2.6. Leasing and Hire Purchase Contracts

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the profit and loss account on a straight-line basis over the lease term.

Hire purchase contracts and finance leases

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2.7. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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Dima Group Ltd

Notes to the Financial Statements (continued)

For the Period 29 March 2025 to 31 December 2025

2.8. Taxation

Current taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred taxation

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.9. Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 118 (2025: 94)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 29 March 2025	40,288	47,500	2,890	-	90,678
Additions	7,024	5,295	1,035	2,509	15,863

As at 31 December 2025	47,312	52,795	3,925	2,509	106,541

Depreciation
As at 29 March 2025	11,924	23,437	1,034	-	36,395
Provided during the period	3,767	5,064	260	64	9,155

As at 31 December 2025	15,691	28,501	1,294	64	45,550

Net Book Value
As at 31 December 2025	31,621	24,294	2,631	2,445	60,991

As at 29 March 2025	28,364	24,063	1,856	-	54,283

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Dima Group Ltd

Notes to the Financial Statements (continued)

For the Period 29 March 2025 to 31 December 2025

5. Debtors

	31 December 2025	28 March 2025
	£	£
Due within one year
Trade debtors	269,567	121,243
Amounts owed by participating interests	64,220	-
Other debtors	12,884	31,002

	346,671	152,245

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	28 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,372	7,420
Trade creditors	12,332	-
Bank loans and overdrafts	1,204	13,134
Other loans	245,807	118,638
Other creditors	3,496	3,948
Taxation and social security	393,038	171,405

	660,249	314,545

Net obligations under finance lease and hire purchase contracts falling due within one year are secured over the assets to which they relate.

The bank loans are secured by fixed and floating charges over the assets of the company.

The other loans are secured by fixed and floating charges over the assets of the company.

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	28 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	5,873
Bank loans	-	13,810
Other loans	54,166	55,445

	54,166	75,128

Net obligations under finance lease and hire purchase contracts falling due after one year are secured over the assets to which they relate.

The bank loans are secured by fixed and floating charges over the assets of the company.

The other loans are secured by fixed and floating charges over the assets of the company.

8. Deferred Taxation

There is an unrecognised deferred tax asset of £20,164 (2025 - £7,223), arising from losses carried forward. These losses can only be offset against future profits, which cannot be determined with certainty.

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Dima Group Ltd

Notes to the Financial Statements (continued)

For the Period 29 March 2025 to 31 December 2025

9. Share Capital

	31 December 2025	28 March 2025
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

Included within "other debtors" is an amount of £12,555 (2025 - £15,115) due to Mr Andrew Gilmour, a director and shareholder. There are no fixed terms of repayment. Interest is accrued at the official rate of interest.

Included within "amounts owed by participating interests" is an amount of £60,601 (2025 - £Nil) due from Ascend Group Holdings Limited, a company in which the director, Mr Andrew Gilmour is also a director and shareholder. This loan is interest free with no fixed terms of repayment.

Included within "amounts owed by participating interests" is an amount of £250 (2025 - £Nil) due from AXIS People Limited, a company in which the director, Mr Andrew Gilmour is also a director and shareholder. This loan is interest free with no fixed terms of repayment.

Included within "amounts owed by participating interests" is an amount of £3,369 (2025 - £Nil) due from Elite Painters and Decorators Ltd, a company in which the director, Mr Andrew Gilmour is also a director and shareholder. This loan is interest free with no fixed terms of repayment.

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Director	Mr Andrew Gilmour

Company Number	SC609319

Registered Office	First Floor, Suite F4 Buchan House
	Enterprise Way
	Dunfermline
	KY11 8PL

Accountants	NSB Chartered Certified Accountants
	39 Hunter Grove
	Bathgate
	West Lothian
	EH48 1NN