Registration number: 03990352

D.H.A. (Calverton) Limited

trading as D.H.A (CALVERTON) LIMITED

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

D.H.A. (Calverton) Limited

trading as D.H.A (CALVERTON) LIMITED

Company Information

Directors

Mr Andrew David Pepper Mrs Sandra Pepper Mrs Lisa Todd

Company secretary

Mrs Sandra Pepper

Registered office

Orchard House Doveys Orchard Calverton Nottingham Nottinghamshire NG14 6PT

Accountants

Atkinson Evans Limited Chartered Certified AccountantsThe Old Drill Hall 10 Arnot Hill Road Arnold Nottingham Nottinghamshire NG5 6LJ

D.H.A. (Calverton) Limited

trading as D.H.A (CALVERTON) LIMITED

(Registration number: 03990352)
Balance Sheet as at 30 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	192,104	224,242
Current assets
Stocks	5	75,000	95,000
Debtors	6	337,632	356,686
Cash at bank and in hand		43,579	475,880
		456,211	927,566
Creditors: Amounts falling due within one year	7	(249,549)	(707,577)
Net current assets		206,662	219,989
Total assets less current liabilities		398,766	444,231
Provisions for liabilities		(43,324)	(51,356)
Net assets		355,442	392,875
Capital and reserves
Called up share capital	8	100	100
Retained earnings		355,342	392,775
Shareholders' funds		355,442	392,875

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 December 2025 and signed on its behalf by:
 

......................................... Mr Andrew David Pepper Director

D.H.A. (Calverton) Limited

trading as D.H.A (CALVERTON) LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Orchard House
Doveys Orchard
Calverton
Nottingham
Nottinghamshire
NG14 6PT

These financial statements were authorised for issue by the Board on 18 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

D.H.A. (Calverton) Limited

trading as D.H.A (CALVERTON) LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	At varying rates on cost and at varying rates on reducing balance
Motor Vehicles	25% Reducing balance
Office Equipment	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

D.H.A. (Calverton) Limited

trading as D.H.A (CALVERTON) LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 9).

D.H.A. (Calverton) Limited

trading as D.H.A (CALVERTON) LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 31 March 2024	400,326	19,655	104,178	524,159
Additions	-	449	-	449
At 30 March 2025	400,326	20,104	104,178	524,608
Depreciation
At 31 March 2024	253,089	15,169	31,659	299,917
Charge for the year	13,263	1,195	18,129	32,587
At 30 March 2025	266,352	16,364	49,788	332,504
Carrying amount
At 30 March 2025	133,974	3,740	54,390	192,104
At 30 March 2024	147,237	4,486	72,519	224,242

5

Stocks

	2025 £	2024 £
Raw materials and consumables	75,000	95,000

6

Debtors

Current	2025 £	2024 £
Trade debtors	316,465	345,539
Prepayments	21,167	11,147
	337,632	356,686

D.H.A. (Calverton) Limited

trading as D.H.A (CALVERTON) LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		89,820	59,931
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	3,027	482,825
Taxation and social security		128,219	152,499
Accruals and deferred income		27,626	11,537
Other creditors		857	785
		249,549	707,577

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9	Related party transactions

The company trades from premises owned by it's holding company, Pepper Holdings Limited. Annual rent paid is £19,800.