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Company No: 05210652 (England and Wales)

# DISPUTE DECISIONS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

DISPUTE DECISIONS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

DISPUTE DECISIONS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
DISPUTE DECISIONS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

Director | Philip Keith Fidler

Registered office | 37 St. Margarets Street
| Canterbury
| CT1 2TU
| United Kingdom

Company number | 05210652 (England and Wales)

Accountant | Kreston Reeves LLP
| 37 St Margarets Street
| Canterbury
| Kent
| CT1 2TU

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DISPUTE DECISIONS LIMITED

For the financial year ended 30 September 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DISPUTE DECISIONS LIMITED (continued)

For the financial year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DISPUTE DECISIONS LIMITED for the financial year ended 30 September 2025 which comprise the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that DISPUTE DECISIONS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DISPUTE DECISIONS LIMITED. You consider that DISPUTE DECISIONS LIMITED is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of DISPUTE DECISIONS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of DISPUTE DECISIONS LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of DISPUTE DECISIONS LIMITED and state those matters that we have agreed to state to the director of DISPUTE DECISIONS LIMITED, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DISPUTE DECISIONS LIMITED and its Director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

37 St Margarets Street
Canterbury
Kent
CT1 2TU

21 October 2025

DISPUTE DECISIONS LIMITED

## BALANCE SHEET

As at 30 September 2025
DISPUTE DECISIONS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 1,161 |  | 1,549
|  | 1,161 |  | 1,549
Current assets |  |  |  |
Debtors | 5 | 1,967 |  | 2,584
Cash at bank and in hand | 6 | 11,449 |  | 23,827
|  | 13,416 |  | 26,411
Creditors: amounts falling due within one year | 7 | ( 12,497) |  | ( 20,737)
Net current assets |  | 919 |  | 5,674
Total assets less current liabilities |  | 2,080 |  | 7,223
Net assets |  | 2,080 |  | 7,223
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 1,980 |  | 7,123
Total shareholder's funds |  | 2,080 |  | 7,223

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of DISPUTE DECISIONS LIMITED (registered number: 05210652) were approved and authorised for issue by the Director on 21 October 2025. They were signed on its behalf by:

Philip Keith Fidler Director |

DISPUTE DECISIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
DISPUTE DECISIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

DISPUTE DECISIONS LIMITED (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 St. Margarets Street, Canterbury, CT1 2TU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 100,000 |  | 100,000
At 30 September 2025 | 100,000 |  | 100,000
Accumulated amortisation |  |  |
At 01 October 2024 | 100,000 |  | 100,000
At 30 September 2025 | 100,000 |  | 100,000
Net book value |  |  |
At 30 September 2025 | 0 |  | 0
At 30 September 2024 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 5,318 |  | 5,318
At 30 September 2025 | 5,318 |  | 5,318
Accumulated depreciation |  |  |
At 01 October 2024 | 3,769 |  | 3,769
Charge for the financial year | 387 |  | 387
Rounding difference | 1 |  | 1
At 30 September 2025 | 4,157 |  | 4,157
Net book value |  |  |
At 30 September 2025 | 1,161 |  | 1,161
At 30 September 2024 | 1,549 |  | 1,549

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 0 |  | 609
Prepayments | 1,967 |  | 1,975
| 1,967 |  | 2,584

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 11,449 |  | 23,827

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to director | 921 |  | 203
Accruals | 2,902 |  | 2,920
Taxation and social security | 8,674 |  | 17,614
| 12,497 |  | 20,737

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 9. Ultimate controlling party

The company was controlled throughout the year by the director Mr P K Fidler, by virtue of the fact that he owns the entire issued share capital.