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REGISTERED NUMBER: 14047334 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

DCBP ASSETS LIMITED

DCBP ASSETS LIMITED (REGISTERED NUMBER: 14047334)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DCBP ASSETS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTORS: D Cudd
B J Phillips





REGISTERED OFFICE: Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA





REGISTERED NUMBER: 14047334 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

DCBP ASSETS LIMITED (REGISTERED NUMBER: 14047334)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,034,565 674,580

CURRENT ASSETS
Debtors 5 172,569 17,000
Cash at bank 16,226 4,771
188,795 21,771
CREDITORS
Amounts falling due within one year 6 332,361 312,733
NET CURRENT LIABILITIES (143,566 ) (290,962 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

890,999

383,618

CREDITORS
Amounts falling due after more than one
year

7

(540,096

)

(368,412

)

PROVISIONS FOR LIABILITIES (25,194 ) -
NET ASSETS 325,709 15,206

CAPITAL AND RESERVES
Called up and paid share capital 100 100
Retained earnings 325,609 15,106
325,709 15,206

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

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

The directors acknowledge their 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.

DCBP ASSETS LIMITED (REGISTERED NUMBER: 14047334)

BALANCE SHEET - continued
30 APRIL 2025


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 Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:





D Cudd - Director


DCBP ASSETS LIMITED (REGISTERED NUMBER: 14047334)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


1. STATUTORY INFORMATION

DCBP Assets 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. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Financial instruments
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 method 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.

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 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.

DCBP ASSETS LIMITED (REGISTERED NUMBER: 14047334)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


2. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on the going concern concept. This assumes that the company will achieve a profitable level of trading and will continue to enjoy the support of their bankers and creditors. The financial statements do not account for any adjustments that would be required if the company was unable to achieve these objectives.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 1,045,782
Additions 704,840
At 30 April 2025 1,750,622
DEPRECIATION
At 1 May 2024 371,202
Charge for year 344,855
At 30 April 2025 716,057
NET BOOK VALUE
At 30 April 2025 1,034,565
At 30 April 2024 674,580

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 17,000
Amounts owed by associates 172,569 -
172,569 17,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 201,447 106,407
Amounts owed to associates - 75,858
Taxation and social security 12,865 12,495
Other creditors 118,049 117,973
332,361 312,733

DCBP ASSETS LIMITED (REGISTERED NUMBER: 14047334)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 385,312 97,540
Other creditors 154,784 270,872
540,096 368,412

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025 2024
£    £   
Net obligations repayable:
Within one year 201,447 106,407
Between one and five years 385,312 97,540
586,759 203,947

9. RELATED PARTY DISCLOSURES

At the balance sheet date an amount of £172,569 was due from a company in which the director has an interest.