Format DTR Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Format DTR Ltd for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Format DTR Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Format DTR Ltd , as a body, in accordance with the terms of our engagement letter dated 07 June 2023. Our work has been undertaken solely to prepare for your approval the accounts of Format DTR Ltd and state those matters that we have agreed to state to the director of Format DTR Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Format DTR Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Format DTR Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Format DTR Ltd . You consider that Format DTR Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Format DTR Ltd . 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 financial statements.

1st December 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

SK9 4LY

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Format DTR Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 11025246

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		30

			-		30
CURRENT ASSETS
Debtors	5	193,745		195,646
Cash at bank and in hand		596		10,228

		194,341		205,874
Creditors: Amounts Falling Due Within One Year	6	(316 )		(2,527 )

NET CURRENT ASSETS (LIABILITIES)			194,025		203,347

TOTAL ASSETS LESS CURRENT LIABILITIES			194,025		203,377

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		-		(6 )

NET ASSETS			194,025		203,371

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			194,024		203,370

SHAREHOLDERS' FUNDS			194,025		203,371

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Format DTR Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Matthew Lilley

Director

1st December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Format DTR Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Format DTR Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11025246 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, SK9 4LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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

Computer Equipment

33% on Cost

2.4. 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 directly or directly in equity.

Current or deferred taxation assets and liability are not discounted.

Current tax is recognised at the amoiunt of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.5. 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 period 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 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. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Format DTR Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	3,282

As at 31 October 2025	3,282

Depreciation
As at 1 November 2024	3,252
Provided during the period	30

As at 31 October 2025	3,282

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	30

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	900
Other debtors	193,745	194,746

	193,745	195,646

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	264	-
Taxation and social security	52	2,527

	316	2,527

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	-	6

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 November 2024	6	6
Deferred taxation	(6 )	(6 )

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Format DTR Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1 each	1	1

10. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Other debtors include a balance of £193,600 (2024: £194,600) owed by Format PI Ltd, a company where Mr M Lilley is a shareholder and director.

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