DHB Partnership Limited Accounts






DHB Partnership Limited

	Company No. 07483096
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was business support services.




Directors

The Directors who served at any time during the year were as follows:

D. Brebner
H.V. Brebner
T. Brebner







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D. Brebner
Director
10 December 2025

at	31 March 2025
Company No.		07483096	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	505	193


				505	193
Current assets

	Debtors		5	65,341	97,581

	Cash at bank and in hand			559	2,276
				65,900	99,857
Creditors: Amount falling due within one year			6	(62,843)	(47,603)
Net current assets				3,057	52,254
Total assets less current liabilities				3,562	52,447

Provisions for liabilities
	Deferred taxation			(134)	(51)

Net assets				3,428	52,396

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		8	3,426	52,394

Total equity				3,428	52,396



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 10 December 2025 and signed on its behalf by:
D. Brebner
Director
10 December 2025

for the year ended 31 March 2025

General information

DHB Partnership Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07483096

Its registered office is:

1 King Street

Worcester

Worcestershire

WR1 2NX

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer rebates and other similar allowances.

Tangible fixed assets and depreciation

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.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

33%% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

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 inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 April 2024	10,381	10,381
		Additions	750	750



		At 31 March 2025	11,131	11,131
		Depreciation
		At 1 April 2024	10,188	10,188
		Charge for the year	438	438



		At 31 March 2025	10,626	10,626
		Net book values
		At 31 March 2025	505	505
		At 31 March 2024	193	193

5	Debtors
			2025	2024
			£	£
		Trade debtors	-	12,310

		Corporation tax recoverable	20,215	20,215


		Loans to directors	45,126	65,056


			65,341	97,581

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	4,062	2,768




		Taxes and social security	56,261	42,316


		Accruals and deferred income	2,520	2,519
			62,843	47,603

Share Capital

The issued share capital, allotted and fully paid, comprises 1 Ordinary A and 1 Ordinary B share, of £1 each.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Advances and credits to directors
			2025
			£
		At 1 April 2024	65,056
		Advanced in the period	130,070
		Amounts repaid in the period	150,000


		At 31 March 2025	45,126