REGISTERED NUMBER: 06821812 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

DBL Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

D B L Perkins

Registered office:

Sophia House

28 Cathedral Road

Pontcanna

Cardiff

CF11 9LJ

Registered number:

06821812 (England and Wales)

Accountants:

BYB Accountancy Ltd

Incorporated Financial Accountants

39 Cardiff Road

Llandaff

Cardiff

South Glamorgan

CF5 2DP

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

343

29

343

29

Current assets

Debtors

6

120,384

135,963

Cash at bank

151,885

140,019

272,269

275,982

Creditors

Amounts falling due within one year

7

54,268

60,742

Net current assets

218,001

215,240

Total assets less current liabilities

218,344

215,269

Capital and reserves

Called up share capital

100

100

Retained earnings

218,244

215,169

Shareholders' funds

218,344

215,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2025 and were signed by:

D B L Perkins - Director

1.	STATUTORY INFORMATION

DBL Management Ltd 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.

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 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Franchise

During the year the company purchased a franchise license for a period of 5 years which is being amortised evenly over its useful life.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2024 - 45 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

Cost

At 1 April 2024

and 31 March 2025

100,000

Amortisation

At 1 April 2024

and 31 March 2025

100,000

Net book value

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 April 2024

4,021

6,980

11,001

Additions

-

438

438

At 31 March 2025

4,021

7,418

11,439

Depreciation

At 1 April 2024

4,021

6,951

10,972

Charge for year

-

124

124

At 31 March 2025

4,021

7,075

11,096

Net book value

At 31 March 2025

-

343

343

At 31 March 2024

-

29

29

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

92,472

114,452

Other debtors

27,912

21,511

120,384

135,963

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,130

9,977

Taxation and social security

29,690

33,111

Other creditors

17,448

17,654

54,268

60,742

8.	ULTIMATE CONTROLLING PARTY

The controlling party is D B L Perkins.

The ultimate controlling party is D B L Perkins.