REGISTERED NUMBER: 05435669 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

D P H CONSTRUCTION (NORTH EAST) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. D Hogarty

Mrs. H Hogarty

Mr. M Cruickshanks

SECRETARY:

Mrs. H Hogarty

REGISTERED OFFICE:

9 Frank Place

North Shields

Tyne and Wear

NE29 0LT

REGISTERED NUMBER:

05435669 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

13 Windsor Terrace

Jesmond

Newcastle upon Tyne

NE2 4HE

BANKERS:

Santander PLC

London

FIXED ASSETS

Tangible assets

4

165,169

77,846

Investment property

5

843,794

790,869

1,008,963

868,715

CURRENT ASSETS

Debtors

6

1,983,691

1,631,839

Cash at bank

442,196

808,291

2,425,887

2,440,130

CREDITORS

Amounts falling due within one year

7

99,295

167,266

NET CURRENT ASSETS

2,326,592

2,272,864

TOTAL ASSETS LESS CURRENT LIABILITIES

3,335,555

3,141,579

PROVISIONS FOR LIABILITIES

63,410

34,804

NET ASSETS

3,272,145

3,106,775

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

8

97,235

77,383

Retained earnings

3,173,910

3,028,392

SHAREHOLDERS' FUNDS

3,272,145

3,106,775

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.

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 Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

Mr. D Hogarty - Director

1.	STATUTORY INFORMATION

D P H Construction (North East) 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial instruments are shown at their market value, with any annual movement being reflected as a realised gain or loss in the profit and loss account.

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.

Hire purchase and leasing commitments

Assets held under hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding hire purchase obligation is treated in the balance sheet as a liability. The interest element is charged to profit and loss account over the period of the contract at a constant proportion of the outstanding balance of capital repayments.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

208,894

Additions

159,081

Disposals

(108,196

)

At 30 April 2025

259,779

DEPRECIATION

At 1 May 2024

131,048

Charge for year

45,648

Eliminated on disposal

(82,086

)

At 30 April 2025

94,610

NET BOOK VALUE

At 30 April 2025

165,169

At 30 April 2024

77,846

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

790,869

Additions

26,455

Revaluations

26,470

At 30 April 2025

843,794

NET BOOK VALUE

At 30 April 2025

843,794

At 30 April 2024

790,869

Fair value at 30 April 2025 is represented by:

£

Valuation in 2019

49,745

Valuation in 2021

(7,995

)

Valuation in 2022

15,750

Valuation in 2024

33,075

Valuation in 2025

26,470

Cost

726,749

843,794

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

726,749

700,294

Investment property was valued on an open market basis on 30 April 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

304,896

266,798

Amounts recoverable on contract

216,683

113,029

Other debtors

1,462,112

1,252,012

1,983,691

1,631,839

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

24,817

86,042

Taxation and social security

70,105

77,529

Other creditors

4,373

3,695

99,295

167,266

8.

RESERVES

Fair

value

reserve

£

At 1 May 2024

77,383

Reserve transfers

19,852

At 30 April 2025

97,235

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mr. D Hogarty and Mrs. H Hogarty

Balance outstanding at start of year

352,253

389,394

Amounts advanced

115,347

95,171

Amounts repaid

(100,312

)

(132,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

367,288

352,253

10.	RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £561,643 (2024 - £561,643) in respect of amounts due from The Whitehouse Centre Ltd. Mr D Hogarty, director and 50% shareholder and Mrs H Hogarty, director and 50% shareholder of DPH Construction (North East) Limited, are the directors of The Whitehouse Centre Ltd.

Also included in other debtors is an amount of £277,945 (2024 - £137,600) in respect of amounts due from BDH Investments NE Ltd., a company in which Mr. D Hogarty is a director and shareholder.

All outstanding amounts are interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the board of directors.