REGISTERED NUMBER: 04197123 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

FOR

DESIGN COALITION CO. LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

R E Kirby

L D Davies

REGISTERED OFFICE:

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

REGISTERED NUMBER:

04197123 (England and Wales)

ACCOUNTANTS:

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Design Coalition Co. Limited for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Design Coalition Co. Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Design Coalition Co. Limited and state those matters that we have agreed to state to the Board of Directors of Design Coalition Co. Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Design Coalition Co. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Design Coalition Co. Limited. You consider that Design Coalition Co. Limited 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 financial statements of Design Coalition Co. Limited. 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 statutory financial statements.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

3 December 2025

FIXED ASSETS

Tangible assets

4

2,628

5,255

CURRENT ASSETS

Debtors

5

857,658

192,121

Cash at bank and in hand

235,552

708,520

1,093,210

900,641

CREDITORS

Amounts falling due within one year

6

199,634

228,715

NET CURRENT ASSETS

893,576

671,926

TOTAL ASSETS LESS CURRENT LIABILITIES

896,204

677,181

PROVISIONS FOR LIABILITIES

357

1,112

NET ASSETS

895,847

676,069

CAPITAL AND RESERVES

Called up share capital

873

873

Capital redemption reserve

(9,953

)

(9,953

)

Retained earnings

904,927

685,149

SHAREHOLDERS' FUNDS

895,847

676,069

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 December 2025 and were signed on its behalf by:

R E Kirby - Director

L D Davies - Director

1.	STATUTORY INFORMATION

Design Coalition Co. 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.

Turnover

Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.

Tangible fixed assets

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

Fixtures and fittings

-

25% straight line

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account 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.

Amortisation of leasehold property

Amortisation has been provided to write off the cost of the leasehold property over the period of the lease, on a straight line basis.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Profit and Loss Account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

201,837

DEPRECIATION

At 1 April 2024

196,582

Charge for year

2,627

At 31 March 2025

199,209

NET BOOK VALUE

At 31 March 2025

2,628

At 31 March 2024

5,255

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

124,146

140,465

Amounts owed by group undertakings

698,891

773

Directors' current accounts

222

1,283

Prepayments and accrued income

34,399

49,600

857,658

192,121

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

23,906

41,781

Corporation tax

74,283

68,516

Social security and other taxes

31,409

32,623

VAT

52,566

52,442

Directors' current accounts

5,568

5,568

Accrued expenses

11,902

27,785

199,634

228,715

7.	CONTINGENT LIABILITIES

At 31 March 2025 there were no contingent liabilities arising from guarantees given in respect of bank loans and overdrafts made to Desco Holdings Limited. At 31 March 2025 the maximum commitment was £NIL (2024 £NIL).

8.	RELATED PARTY DISCLOSURES

At the year end Desco Holdings Limited owed Design Coalition Co. Limited £773 (2024 £773).

Dividends were raised during the year totalling £NIL (2024: £NIL). These were paid as follows:

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Desco Holdings Limited (formerly BPB Essex Limited) by virtue of its ownership of 100% of the issued share capital of the company.