REGISTERED NUMBER: 02943378 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

DSM (GB) Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Director:

M Richardson

Registered office:

The Old Hangar

Elton Road

Sibson

Peterborough

PE8 6NE

Registered number:

02943378 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DSM (GB) Limited for the year ended 30 June 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of DSM (GB) Limited in accordance with the terms of our engagement letter dated 1 July 2021. Our work has been undertaken solely to prepare for your approval the financial statements of DSM (GB) Limited and state those matters that we have agreed to state to the director of DSM (GB) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DSM (GB) Limited and its director for our work or for this report.

It is your duty to ensure that DSM (GB) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of DSM (GB) Limited. You consider that DSM (GB) 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 financial statements of DSM (GB) 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 financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

18 November 2025

Fixed assets

Tangible assets

5

219,661

186,323

Investments

6

983,973

495,370

1,203,634

681,693

Current assets

Debtors

7

764,320

1,837,020

Cash at bank

1,369,321

873,772

2,133,641

2,710,792

Creditors

Amounts falling due within one year

8

794,709

794,077

Net current assets

1,338,932

1,916,715

Total assets less current liabilities

2,542,566

2,598,408

Provisions for liabilities

13,898

1,032

Net assets

2,528,668

2,597,376

Capital and reserves

Called up share capital

10

1,002

1,002

Capital redemption reserve

3

3

Retained earnings

2,527,663

2,596,371

Shareholders' funds

2,528,668

2,597,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2025 and were signed by:

M Richardson - Director

1.	Statutory information

DSM (GB) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

40% on reducing balance and 20% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	Employees and directors

The average number of employees during the year was 20 (2024 - 20 ) .

5.	Tangible fixed assets

Fixtures,

fittings

Motor

& equipment

vehicles

Totals

£

£

£

Cost

At 1 July 2024

662,808

290,565

953,373

Additions

155,177

-

155,177

Disposals

-

(41,576

)

(41,576

)

At 30 June 2025

817,985

248,989

1,066,974

Depreciation

At 1 July 2024

525,941

241,109

767,050

Charge for year

107,719

11,779

119,498

Eliminated on disposal

-

(39,235

)

(39,235

)

At 30 June 2025

633,660

213,653

847,313

Net book value

At 30 June 2025

184,325

35,336

219,661

At 30 June 2024

136,867

49,456

186,323

6.	Fixed asset investments

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Investment in shares

983,973

495,370

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

184,139

286,412

Amounts owed by group undertakings

283,092

1,279,680

Other debtors

297,089

270,928

764,320

1,837,020

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts (see note 9)

-

3,172

Trade creditors

145,861

96,437

Amounts owed to group undertakings

203,163

-

Taxation and social security

64,338

99,784

Other creditors

381,347

594,684

794,709

794,077

9.	Leasing agreements

Hire purchase contracts are secured upon the assets they relate to.

Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases as follows:-

2025

2024

£

£

148,000

148,000

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,002

Ordinary

£1

1,002

1,002

11.	Related party disclosures

During the year the company entered into the following transactions with related parties:

The company entered into transactions with Advanced Investments Limited. The company paid rent amounting to £98,667 (2024 £98,667). The total amount due from Advanced Investments Limited at the year end was £247,964 (2024 £247,964)

The company entered into transactions with Sentinel Business IT Limited, a fellow group company. The company charged work done amounting to £556,915 (2024 £531,999). The total amount due to Sentinel Business IT Limited at the year end was £203,163 (Amount due from in 2024 of £1,009,922).

All transactions with related parties were on normal commercial terms and at arms length.

During the year, the company loaned DSM Group (GB) Limited, the parent company, amounting to £283,092 (2024 £269,758). No interest was charged to the loan.