REGISTERED NUMBER: 05642435 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

DPR Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Rickett

Mrs D Rickett

SECRETARY:

Mrs D Rickett

REGISTERED OFFICE:

Commonside Farm

Commonside Lane

Denby Dale

Huddersfield

West Yorkshire

HD8 8YW

REGISTERED NUMBER:

05642435 (England and Wales)

ACCOUNTANTS:

Frank W Dobby & Co Limited

Chartered Certified Accountants

55 Fountain Street

Morley

Leeds

West Yorkshire

LS27 0AA

FIXED ASSETS

Tangible assets

4

356,318

249,857

CURRENT ASSETS

Stocks

958

1,055

Debtors

5

134,391

61,680

Cash at bank and in hand

751,723

760,446

887,072

823,181

CREDITORS

Amounts falling due within one year

6

205,191

268,280

NET CURRENT ASSETS

681,881

554,901

TOTAL ASSETS LESS CURRENT LIABILITIES

1,038,199

804,758

CREDITORS

Amounts falling due after more than one year

7

(27,334

)

-

PROVISIONS FOR LIABILITIES

(88,855

)

(62,464

)

NET ASSETS

922,010

742,294

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

922,008

742,292

SHAREHOLDERS' FUNDS

922,010

742,294

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 22 October 2025 and were signed on its behalf by:

D P Rickett - Director

1.	STATUTORY INFORMATION

DPR 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.

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.

The financial statements are presented in Sterling (£).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when goods are delivered and legal title passes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write down or loss occurs. The amount of any reversal of any write down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

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 obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

257,804

16,067

396,194

13,287

683,352

Additions

2,216

-

196,224

4,638

203,078

Disposals

(112,000

)

-

-

-

(112,000

)

At 31 January 2025

148,020

16,067

592,418

17,925

774,430

DEPRECIATION

At 1 February 2024

208,737

11,991

205,749

7,018

433,495

Charge for year

9,043

612

70,888

1,839

82,382

Eliminated on disposal

(97,765

)

-

-

-

(97,765

)

At 31 January 2025

120,015

12,603

276,637

8,857

418,112

NET BOOK VALUE

At 31 January 2025

28,005

3,464

315,781

9,068

356,318

At 31 January 2024

49,067

4,076

190,445

6,269

249,857

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2024

59,683

Additions

91,000

Transfer to ownership

(59,683

)

At 31 January 2025

91,000

DEPRECIATION

At 1 February 2024

28,240

Charge for year

15,167

Transfer to ownership

(28,210

)

At 31 January 2025

15,197

NET BOOK VALUE

At 31 January 2025

75,803

At 31 January 2024

31,443

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

37,531

60,102

Other debtors

96,860

1,578

134,391

61,680

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

13,667

2,402

Trade creditors

14,185

20,539

Taxation and social security

136,958

177,627

Other creditors

40,381

67,712

205,191

268,280

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

27,334

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

2

Ordinary

£1

2

2

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

£

Mrs D Rickett

Balance outstanding at start of year

-

-

Amounts advanced

90,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

90,000

-