Company registration number: 15344319
Unaudited financial statements
for the period ended 31 December 2024
for
DP Investments 1 Limited
Pages for filing with the Registrar
Company registration number: 15344319
DP Investments 1 Limited
Balance sheet
as at 31 December 2024
Note £ £
Fixed assets
Investment property 4 100,500
100,500
Current assets
Debtors 175
Cash at bank and in hand 17
192
Creditors: amounts falling due within one
year 		(49,107)
Net current liabilities (48,915)
Total assets less current liabilities 51,585
Creditors: Amounts falling due after more
than one year 		5 (74,255)
NET LIABILITIES (22,670)
Capital and reserves
Called up share capital 1
Profit and loss account (22,671)
TOTAL EQUITY (22,670)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 December 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 15344319
DP Investments 1 Limited
Balance sheet - continued
as at 31 December 2024
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Miss D Patel, Director
3 September 2025
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DP Investments 1 Limited
Notes to the financial statements
for the period ended 31 December 2024
1 Company information
DP Investments 1 Limited is a private company registered in England and Wales. Its registered number is 15344319. The company is limited by shares. Its registered office is 126 Valley Hill, Loughton, Essex, IG10 3AU.
2 Accounting policies
Basis of preparing the financial statements
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. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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DP Investments 1 Limited
Notes to the financial statements - continued
for the period ended 31 December 2024
2 Accounting policies - continued
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes part to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest methos unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest methos.
3 Critical accounting judgements and estimates
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DP Investments 1 Limited
Notes to the financial statements - continued
for the period ended 31 December 2024
3 Critical accounting judgements and estimates - continued
Key sources of estimation uncertainty

The company's investment property is measured at fair value, with changes in fair value recognised in the profit and loss account. The fair value is determined based on market conditions at the balance sheet date.

The determination of fair value for investment properties is subject to a degree of estimation uncertainty. The primary source of this uncertainty relates to assumptions about future market conditions, rental growth, and other inputs used in the valuation models.

Whilst the director has made their best estimate of the fair value of the property, actual outcomes could differ from these estimates if market conditions deviate from expectations. This could lead to a material adjustment to the carrying amount of the investment property in the next financial year.

The company's investment property was valued by the directors at £100,500 on 31 December 2024, based on observable market data. No independent professional valuation was performed.
4 Average number of employees
During the period the average number of employees was Nil.
5 Investment property
£
Valuation
Additions 108,658
Revaluations (8,158)
At 31 December 2024 100,500
6 Creditors: amounts falling due after more than five years
£
Repayable otherwise than by instalments
Other creditors 74,255
7 Secured debts
The company has pledged its investment property as security for borrowings. The mortgage carries a fixed interest rate of 5.49% per annum and matures in 2049.
8 Share capital
On 11 December 2023 1 ordinary shares were issued for £1.

There is a single class of ordinary shares. There are no restrictions on the distribution of dividends and the repayment of capital.
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DP Investments 1 Limited
Notes to the financial statements - continued
for the period ended 31 December 2024
9 Related party transactions
During the year, the company received an interest-free loan of £49,100 from the sole director and shareholder to finance the purchase of an investment property. The loan is unsecured and repayable on demand.
10 Post balance sheet events
There are no post balance sheet events.
11 Controlling party
The company was under the control of its sole director and shareholder, Demi Patel, since inception.
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