REGISTERED NUMBER: 05813452 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Denys Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L Hoppenbrouwers

B De Laere

SECRETARY:

MYUKOFFICE LTD

REGISTERED OFFICE:

Unit 33

Waterside Schooner Court

44-48 Wharf Road

London

N1 7UX

REGISTERED NUMBER:

05813452 (England and Wales)

AUDITORS:

Try Lunn & Co

Chartered Accountants

and Statutory Auditors

Roland House

Princes Dock Street

HULL HU1 2LD

CURRENT ASSETS

Debtors

4

5,584,057

5,422,857

Cash at bank

12,451

18,115

5,596,508

5,440,972

CREDITORS

Amounts falling due within one year

5

4,300,260

4,236,704

NET CURRENT ASSETS

1,296,248

1,204,268

TOTAL ASSETS LESS CURRENT LIABILITIES

1,296,248

1,204,268

CAPITAL AND RESERVES

Called up share capital

6

250,000

250,000

Retained earnings

7

1,046,248

954,268

SHAREHOLDERS' FUNDS

1,296,248

1,204,268

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 26 August 2026 and were signed on its behalf by:

B De Laere - Director

1.	STATUTORY INFORMATION

Denys 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.

The company is dependent on the continued operational and financial support of its immediate parent company Denys Global NV . The directors of Denys Global NV have agreed to continue to provide that support to ensure that the company is able to continue to trade as a going concern for the foreseeable future. On this basis the financial statements have been prepared on the going concern basis.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

5,584,000

5,030,314

Other debtors

57

392,543

5,584,057

5,422,857

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

59,640

Amounts owed to group undertakings

4,137,665

4,136,439

Taxation and social security

15,569

-

Other creditors

147,026

40,625

4,300,260

4,236,704

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,500

Ordinary

100

250,000

250,000

7.

RESERVES

Retained

earnings

£

At 1 January 2025

954,268

Profit for the year

91,980

At 31 December 2025

1,046,248

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

The Report of the Auditors was unqualified.

Simon Moss FCCA (Senior Statutory Auditor)

for and on behalf of Try Lunn & Co

9.	RELATED PARTY DISCLOSURES

During the year the company purchased services totalling £59,972 (2024: £156,922) on normal commercial terms from Dreamvision CVA, a company under common control.

During the year the company purchased services totalling £Nil (2024: £182,681) on normal commercial terms from Bright Consulting bvba, a company under common control.

At 31 December 2025 the company owed £Nil (2024: £59,811) to Bright Consulting bvba.

The company has taken advantage of the exemption granted by FRS 102 not to disclose transactions with Denys Global NV or its wholly-owned subsidiary undertakings.

10.	ULTIMATE CONTROLLING PARTY

The company's immediate parent company is Denys Global NV, a company incorporated in Belgium.

The company's ultimate controlling party is Mr J Van Wassenhove.