Dstny Global Services UK Ltd

	Page
Strategic Report	1
Directors' Report	2
Independent Auditor's Report	3—6
Profit and Loss Account	7
Statement of Comprehensive Income	8
Balance Sheet	9
Statement of Changes in Equity	10
Notes to the Financial Statements	11—16

The directors present their strategic report for the year ended 31 December 2025.

Principal Activity

The company's principal activity continues to be that of sales & support of cloud-based business communications and telecommunications services.

Review of the Business

DGS UK was able to maintain stable turnover over the past two years 2024-2025 despite difficult market circumstances. Profit for the year 2025 was below expectations as the company recognised a provision of £2.2 million in respect of settlements with two US clients, arising from commercial disputes related to the company’s trading activities.

Trading to June 2026 is in line with budget expectations but with the market remaining highly competitive. AI driven product development and acceptance in the market will be key elements to secure the business and market share of the company.

With new product development and new features, DGS UK will be better placed in the international market where it operates with a continuing focus on solutions-provision.

Principal Risks and Uncertainties

The company operates as a wholly owned subsidiary of Dstny Global Services SWE AB which is incorporated in Sweden. The ultimate controlling party is considered to be Destilink BV, a company incorporated in Belgium.

As a result there is no significant financial risk borne by the company in relation to credit management, treasury or procurement other than within the group. DGS UK recognizes as main risk the capability to maintain its high level of innovation and development of new products and solutions in order to maintain its standard in the market it operates.

The Group and the Company are aware of the risks arising from the ongoing geopolitical crisis and the continuing effects of Brexit. In particular, they are working to limit the impact of uncertainty over the free movement of goods and staff between the two UK internal markets. This remains a work in progress.

Due to the nature of the business, environmental risk is very low but local management ensures that the company adheres fully to any environmental regulations within the UK.

Local management continue to monitor changes in legislation that may impact the company and its employees.

The impact of the new trading relationship with the EU remains a risk and the company is actively engaged in strategies to mitigate the impact. It is hoped that there will be closer co-operation between the UK and the EU as time goes on. Added to this is the current geopolitical crisis in the middle east and the ongoing conflict in Ukraine.

On behalf of the board

J Van Rymenant

Director

12/10/2026

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Dstny Global Services UK Ltd

Company No. 08414530

Directors' Report For The Year Ended 31 December 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors

The directors who held office during the year were as follows:

J Van Rymenant
P G Hanson	Appointed	05/12/2025
J H Arthur	Resigned	30/06/2025
R G Carver	Appointed	30/06/2025	Resigned	18/06/2026

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, Higginson & Co (UK) Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

J Van Rymenant

Director

12/10/2026

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Independent Auditor's Report

to the Members of

Dstny Global Services UK Ltd

Independent Auditor's Report

Opinion

We have audited the financial statements of Dstny Global Services UK Ltd for the year ended 31 December 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Emphasis of Matter

We draw attention to note 2.11 to the financial statements, which explains that the comparative figures for the year ended 31 December 2024 were not subject to a statutory audit, notwithstanding that an audit was required. Those figures were, however, included within the consolidated financial statements of Destilink BV for that year, which were subject to audit.

Our opinion is not modified in respect of this matter.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Dstny Global Services UK Ltd

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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Independent Auditor's Report (continued)

to the Members of

Dstny Global Services UK Ltd

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

Audit response to risks identified

-the nature of the industry and sector, control environment and business performance including the design of the remuneration policy;

-results of our enquiries of management about their own identification and assessment of the risks of irregularities;

-any matters we identified having obtained and reviewed the Company documentation of their policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of noncompliance;

- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

- the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;

- the matters discussed among the audit engagement team, including tax regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to revenue deferrals. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK

Companies Act, UK Corporate Governance Code and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Company's ability to operate or to avoid a material penalty. These included compliance with Financial Conduct Authority regulation for the UK operating segment and compliance with local legislation.

Conclusions regarding the risks of irregularities including fraud

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

We considered our audit was capable of detecting irregularities due to:

a) the effectiveness of the entity's internal controls;

b) the nature, timing and extent of audit procedures performed; and

c) the absence of contradictory evidence.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Donald Brown FCA (Senior Statutory Auditor)

for and on behalf of Higginson & Co (UK) Limited , Statutory Auditor

12/10/2026

...CONTINUED

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Independent Auditor's Report (continued)

to the Members of

Dstny Global Services UK Ltd

Higginson & Co (UK) Limited

3 Kensworth Gate

200-204 High Street South

Dunstable

Bedfordshire

LU6 3HS

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Dstny Global Services UK Ltd

Profit and Loss Account

For The Year Ended 31 December 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		12,584,106	12,481,726
Cost of sales		(2,457,994 )	(1,265,986 )

GROSS PROFIT		10,126,112	11,215,740

Administrative expenses		(5,931,626 )	(7,177,704 )

OPERATING PROFIT	3	4,194,486	4,038,036
Exceptional items		(2,159,607)	(1,063,491)
Other interest receivable and similar income		-	525
Interest payable and similar charges	7	(300,897 )	(23,401 )

PROFIT BEFORE TAXATION		1,733,982	2,951,669
Tax on Profit	8	(467,480 )	(504,052 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		1,266,502	2,447,617

The notes on pages 11 to 16 form part of these financial statements.

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Dstny Global Services UK Ltd

Statement of Comprehensive Income

For The Year Ended 31 December 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	1,266,502	2,447,617
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	1,266,502	2,447,617

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Dstny Global Services UK Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 08414530

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	9		2,516,680		3,647,669
Tangible Assets	10		48,974		34,673

			2,565,654		3,682,342
CURRENT ASSETS
Debtors	11	3,927,695		1,961,629
Cash at bank and in hand		635,510		1,394,962

		4,563,205		3,356,591
Creditors: Amounts Falling Due Within One Year	12	(1,585,736 )		(1,903,926 )

NET CURRENT ASSETS (LIABILITIES)			2,977,469		1,452,665

TOTAL ASSETS LESS CURRENT LIABILITIES			5,543,123		5,135,007

PROVISIONS FOR LIABILITIES
Deferred Taxation	13		(641,414 )		-

NET ASSETS			4,901,709		5,135,007

CAPITAL AND RESERVES
Called up share capital	14		1		1
Profit and Loss Account			4,901,708		5,135,006

SHAREHOLDERS' FUNDS			4,901,709		5,135,007

On behalf of the board

J Van Rymenant

Director

12/10/2026

The notes on pages 11 to 16 form part of these financial statements.

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Dstny Global Services UK Ltd

Statement of Changes in Equity

For The Year Ended 31 December 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 January 2024	1	3,562,039	3,562,040
Profit for the year and total comprehensive income	-	2,447,617	2,447,617

Dividends paid	-	(874,650)	(874,650)

As at 31 December 2024 and 1 January 2025	1	5,135,006	5,135,007


Profit for the year and total comprehensive income	-	1,266,502	1,266,502

Dividends paid	-	(1,499,800)	(1,499,800)

As at 31 December 2025	1	4,901,708	4,901,709

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Dstny Global Services UK Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Dstny Global Services UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08414530 . The registered office is Np-105, Icentre Howard Way, Interchange Park, Newport Pagnell, MK16 9PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44, 11.45, 11.47, 11.48 (a) (iii), 11.48 (a) (iv), 11.48 (b) and 11.48 (c);
the requirements of Section 12 Other Financial Instruments Issues paragraphs 12.27, 12.29 (a), 12.29 (b), 12.29A and 12.30;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

2.3. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.5. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Computer software is being amortised evenly over its estimated useful life of five years.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

3 Years Straight Line

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Dstny Global Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.9. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.10. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.11. Prior-year financial statements and comparative information

The company was required under the Companies Act 2006 to have its financial statements for the year ended 31 December 2024 audited. A statutory audit of those financial statements was not undertaken and, accordingly, the comparative figures presented in these financial statements have not been audited.

The company's financial information for the year ended 31 December 2024 was included in the consolidated financial statements of Destilink BV for the year ended 31 December 2024. Those consolidated financial statements were subject to audit. However, the audit opinion on the consolidated financial statements was expressed on those financial statements as a whole and did not constitute a statutory audit of, or a separate audit opinion on, the company's individual financial statements.

The comparative figures have been included in these financial statements for comparative purposes.

3. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Bad debts	(9,386)	4,395
Depreciation of tangible fixed assets	29,305	21,045
Amortisation of intangible fixed assets	904,065	708,718
Impairment losses - intangible fixed assets	226,924	-

4. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	2,346,175	4,958,486
Social security costs	156,690	464,830
Other pension costs	47,312	137,546

	2,550,177	5,560,862

5. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 45)

6. Directors' remuneration

	2025	2024
	£	£
Emoluments	-	161,645

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Dstny Global Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	23,254	23,941
Foreign exchange charges	277,643	(540 )

	300,897	23,401

8. Tax on Profit

The tax charge on the profit for the year was as follows:

	2025	2024
	£	£
Current tax
UK Corporation Tax	337,819	700,000
Prior period adjustment	(511,753 )	(195,948 )

	(173,934 )	504,052
Deferred Tax
Deferred taxation	641,414	-


Total tax charge for the period	467,480	504,052

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2025	2024
	£	£
Profit before tax	1,733,982	2,951,669

Tax on profit at 25% (UK standard rate)	433,496	737,917
Expenses not deductible for tax purposes	283,267	529,412
Capital allowances	(10,902 )	(156,164 )
Short term timing differences	-	(46,140 )
Research and Development tax credit	-	(365,025 )
Prior period adjustment	(511,753 )	(195,948 )
Deferred tax from unrecognised tax loss or credit	641,414	-
Group relief	(368,042 )	-

Total tax charge for the period	467,480	504,052

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Dstny Global Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Intangible Assets

	Other	Development Costs	Total
	£	£	£
Cost
As at 1 January 2025	66,320	4,529,653	4,595,973
Disposals	-	(302,603 )	(302,603 )

As at 31 December 2025	66,320	4,227,050	4,293,370

Amortisation
As at 1 January 2025	33,160	915,144	948,304
Provided during the period	13,264	890,801	904,065
Impairment losses	-	226,924	226,924
Disposals	-	(302,603 )	(302,603 )

As at 31 December 2025	46,424	1,730,266	1,776,690

Net Book Value
As at 31 December 2025	19,896	2,496,784	2,516,680

As at 1 January 2025	33,160	3,614,509	3,647,669

10. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	85,791
Additions	43,606
Disposals	(8,822 )

As at 31 December 2025	120,575

Depreciation
As at 1 January 2025	51,118
Provided during the period	29,305
Disposals	(8,822 )

As at 31 December 2025	71,601

Net Book Value
As at 31 December 2025	48,974

As at 1 January 2025	34,673

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Dstny Global Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,001,108	1,741,076
Prepayments and accrued income	182,943	220,427
Other debtors	539,425	-
Net wages	-	126

	1,723,476	1,961,629
Due after more than one year
Amounts owed by group undertakings	2,204,219	-

	3,927,695	1,961,629

12. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	182,625	255,242
Corporation tax	337,819	700,000
Other taxes and social security	44,784	115,980
VAT	37,406	28,676
Pension Liability	4,397	31,624
Accruals and deferred income	978,705	772,404

	1,585,736	1,903,926

13. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	641,414	-

14. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

15. Reserves

	Profit and Loss Account
	£
As at 1 January 2025	5,135,006
Profit for the year and total comprehensive income	1,266,502

Dividends paid	(1,499,800)

As at 31 December 2025	4,901,708

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Dstny Global Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

16. Related Party Disclosures

The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

17. Controlling Parties

At 31 December 2025 the Company is a wholly owned subsidiary of Dstny Global Services SWE AB which is incorporated in Sweden, the ultimate controlling party is therefore considered to be Destilink BV a company incorporated in Belgium.

18. Exceptional Items

	2025	2024
	£	£
Exceptional Expenses - Intercompany		1,063,491

Exceptional Expenses - Client settlements	2,159,607

	2,159,607	1,063,491

At 31 December 2025, the Company recognised a provision of £2,159,607 in respect of two commercial disputes with clients arising from its trading activities. The amount represents the expenditure required to settle the obligations at the reporting date. The settlements are compensatory in nature, are the full and final settlement of the disputes, and do not constitute an admission of liability.

The associated expense has been classified as exceptional due to its materiality and unusual nature and is separately disclosed to assist users in understanding the Company’s financial performance. The expense arose from operating activities and is presented within other operating and exceptional costs.

19. Change of Company Name

The company changed its name from Destiny Automate Ltd to Dstny Global Services UK Ltd on 1 August 2025, following approval by Companies House. All rights and obligations of the company remain unchanged

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