Dstny Communication Solutions UK Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Dstny Communication Solutions UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13949023 . 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 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.4. 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.

2.5. 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.

2.6. 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.

2.7. 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. Average Number of Employees

Average number of employees, including directors, during the year was: 29 (2024: 2)

Page 2

Page 3

Dstny Communication Solutions UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,892,101	-
Prepayments and accrued income	19,305	-
VAT	40,933	-

	2,952,339	-

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,407	-
Other taxes and social security	86,533	-
Other creditors	8,719	-
Accruals and deferred income	195,388	-

	298,047	-

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

	2025	2024
	£	£
Amounts owed to group undertakings	2,202,153	-

7. Provisions for Liabilities


	Other Provisions	Total
	£	£
Additions	80,750	80,750

Balance at 31 December 2025	80,750	80,750

The provision of £80,750 at December 2025 relates to contractual obligations towards former employees, with certain payments extending into 2026.

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,792,242	2,792,242

Page 3

Page 4

Dstny Communication Solutions UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Reserves

	Share Premium	Profit and Loss Account
	£	£
As at 1 January 2025	-	(2,788,714 )
Profit for the year and total comprehensive income	-	369,124

As at 31 December 2025	-	(2,419,590 )

10. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and assist with the preparation of the financial statements.

11. Ultimate Controlling Party

At 31 December 2025 the Company is a wholly owned subsidiary of Dstny One NV which is incorporated in Belgium, the ultimate controlling party is considered to be Destilink BV a company incorporated in Belgium.

12. Change of Company Name

The company changed its name from Destiny UK Service Center Limited to Dstny Communication Solutions UK Ltd on 1 August 2025, following approval by Companies House. All rights and obligations of the company remain unchanged.

13. Audit Information

The auditor's report on the accounts of Dstny Communication Solutions UK Ltd for the year ended 31 December 2025 was unqualified.

The auditors emphasised the following matter without qualifying their report:

We draw attention to note 2.7 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.

The auditor's report was signed by Donald Brown FCA (Senior Statutory Auditor) for and on behalf of Higginson & Co (UK) Limited , Statutory Auditor.

Higginson & Co (UK) Limited

3 Kensworth Gate

200-204 High Street South

Dunstable

Bedfordshire

LU6 3HS

Page 4

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	4	2,952,339		-
Cash at bank and in hand		1,263		3,528

		2,953,602		3,528
Creditors: Amounts Falling Due Within One Year	5	(298,047 )		-

NET CURRENT ASSETS (LIABILITIES)			2,655,555		3,528

TOTAL ASSETS LESS CURRENT LIABILITIES			2,655,555		3,528

Creditors: Amounts Falling Due After More Than One Year	6		(2,202,153 )		-

PROVISIONS FOR LIABILITIES
Provisions For Charges	7		(80,750 )		-

NET ASSETS			372,652		3,528

CAPITAL AND RESERVES
Called up share capital	8		2,792,242		2,792,242
Profit and Loss Account			(2,419,590 )		(2,788,714 )

SHAREHOLDERS' FUNDS			372,652		3,528