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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Dayhouse Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Deep Campus A48, Tidenham, Chepstow, United Kingdom, NP16 7LQ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

A connected beneficiary has offered financial support to the company, for a period of at least 12 months from the date of approval of these financial statements, should it be required to meet liabilities as they fall due. Therefore, 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. Accordingly, the financial statements have been prepared on a going concern basis.true

Tangible fixed assets are initially measured at cost and subsequently measured at cost and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Freehold land and assets in the course of construction are not depreciated.

Depreciation is not charged on Buildings until the assets are brought into use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

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, 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. Financial assets classified as receivable within one year are not amortised.

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price. 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.

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 affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The following judgements have had the most significant effect on amounts recognised in the financial statements.

The company holds specialised assets integral to the company's operations. To comply with FRS 102 Section 27 the directors have assessed if there is any indication that the assets may be impaired at 31 December 2025.

They have relied on the income approach, and specifically applied the discounted cash flow (“DCF”) method to estimate the 'value in use' attributable to the assets. The DCF was derived from the most recent budget and business plan approved by the directors. They have made a number of significant assumptions in the DCF model when arriving at the 'value in use'.

Significant assumptions

Cash Generating Unit

The assets of this company have been considered along with those of other 100% group companies to form a single cash generating unit.

Earnings Projection

A 25 year earnings projection was used in the DCF model. This model assumes growth of 2.5% once the business reaches maturity.

Attributable overheads

Within the DCF the directors have applied judgement in determining only cash outflows that are necessarily incurred to generate the cash inflows.

Discount Rate

A 8.85% discount rate, determined using the Weighted Average Cost of Capital, was used to calculate the Net Present Value of future earnings. A discount rate of 10.31% would produce a material impairment in net book value.

The directors believe that the assumptions used are reasonable and are in line with industry standards and that the net book value of the assets is materially in line with the 'value in use' at the year-end date.

There were no employees during the current or prior period.

Transfers relate to assets moved between 100% group companies at Net Book Value.

Included within amounts owed to group undertakings is a loan principal of £31,149,610 (2024: £30,649,610) plus accrued interest of £1,613,120 (2024: £990,977) due to the parent company. The amount is repayable on demand and interest of 2% is charged on the loan.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

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 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.