Dcorals Limited

Directors' Report - Dcorals Ltd The directors present their report and the financial statements for the year ended 31 March 2026. Principal Activity The principal activity of the company during the year was the creation, production and distribution of social media content. Business Review The company continued to operate as a small digital content creation business. Activities during the year focused on producing online media, managing brand engagement, and developing new content streams. Future Developments The company intends to expand its online presence and increase content output during the 2026/2027 tax year. As part of this, the company will continue to utilise family assistance where appropriate and commercially justified. Employee Remuneration Disclosure For the 2025/2026 tax year, the company has agreed to pay GBP 150 per month to the director's daughter for her contribution to the creation and development of social media content. This payment reflects the commercial value of the work performed and is made on an arm's-length basis in accordance with HMRC guidance on employing family members. Directors The director who served during the year and up to the date of this report was: Olanrewaju Iyun Statement of Directors' Responsibilities The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the profit or loss for that period. Small Companies Exemption In accordance with section 415A of the Companies Act 2006, the directors' report has been prepared taking advantage of the small companies' exemption. Approval of Report This report was approved by the board on 15/03/2026 and signed on its behalf by: Olanrewaju Iyun Director, Dcorals Ltd