As a practising firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of DHDL LIMITED , as a body, in accordance with the terms of our engagement letter dated 20 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of DHDL LIMITED and state those matters that we have agreed to state to the Board of Directors of DHDL LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DHDL LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that DHDL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DHDL LIMITED . You consider that DHDL LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of DHDL LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 January 2026.