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D2 INVESTMENTS LIMITED

Registered Number
10797889
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

D2 INVESTMENTS LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | GILLBANKS, Daniel Alexander
| KELLY, Daniel James
| SCOWCROFT, David Brian Malcolm

Registered Address | The Casartelli Building
| 18 Hanover Street
| Liverpool
| L1 4AA

Registered Number | 10797889 (England and Wales)

D2 INVESTMENTS LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 2,003 |  |  |  | 1,003
|  |  |  | 2,003 |  |  |  | 1,003
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 2,296,183 |  |  |  | 2,347,874 |  |
Cash at bank and on hand |  | 20,120 |  |  |  | 21,062 |  |
|  | 2,316,303 |  |  |  | 2,368,936 |  |
Creditors amounts falling due within one year | 5 | (2,331,720) |  |  |  | (2,378,624) |  |
Net current assets (liabilities) |  |  |  | (15,417) |  |  |  | (9,688)
Total assets less current liabilities |  |  |  | (13,414) |  |  |  | (8,685)
Net assets |  |  |  | (13,414) |  |  |  | (8,685)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | (14,414) |  |  |  | (9,685)
Shareholders' funds |  |  |  | (13,414) |  |  |  | (8,685)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 May 2026, and are signed on its behalf by:
KELLY, Daniel James Director Registered Company No. 10797889

D2 INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| At the balance sheet date the company's balance sheet was overdrawn showing a net deficit. The major creditors of the company are Bacard Holdings Limited and Monopol Holdings Limited. These companies have confirmed that they will not demand repayment of these loans if it would prejudice the payment of external creditors. For this reason the company continues to adopt the going concern basis for these financial statements

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 1,003 |  | 1,003
| Additions | 1,000 |  | 1,000
| At 31 December 25 | 2,003 |  | 2,003
| Net book value
| At 31 December 25 | 2,003 |  | 2,003
| At 31 December 24 | 1,003 |  | 1,003

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 2,296,183 |  | 2,347,874
| Total | 2,296,183 |  | 2,347,874

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 2,328,402 |  | 2,375,552
| Accrued liabilities and deferred income | 3,318 |  | 3,072
| Total | 2,331,720 |  | 2,378,624

6. | Parent-subsidiary relationships
--- | ---
| The company, and the group headed by it, qualify as a small group and as such the parent and the group are exempt from producing group accounts.