DP FLOW LTD


Director	AUSTIN, Lincoln, Mr.


Registered Address	Unit 4a Fosseway Business Park
	Moreton-In-Marsh
	GL56 9NQ


Registered Number	08787465 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		19,850		23,638
			19,850		23,638
Current assets
Stocks	4	112,156		41,558
Debtors	5	11,888		93,794
Cash at bank and on hand		108,560		97,224
		232,604		232,576
Creditors amounts falling due within one year	6	(93,128)		(46,072)
Net current assets (liabilities)			139,476		186,504
Total assets less current liabilities			159,326		210,142
Creditors amounts falling due after one year	7		(15,661)		(25,780)
Provisions for liabilities	8		(4,962)		(5,603)
Net assets			138,703		178,759
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			137,703		177,759
Shareholders' funds			138,703		178,759

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 October 2025, and are signed on its behalf by:

AUSTIN, Lincoln, Mr.
Director
Registered Company No. 08787465

DP FLOW LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	20
	Office Equipment	33

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	34,921	25,495	5,146	65,562
Additions	2,149	-	568	2,717
At 31 March 25	37,070	25,495	5,714	68,279
Depreciation and impairment
At 01 April 24	18,788	20,148	2,988	41,924
Charge for year	4,570	1,069	866	6,505
At 31 March 25	23,358	21,217	3,854	48,429
Net book value
At 31 March 25	13,712	4,278	1,860	19,850
At 31 March 24	16,133	5,347	2,158	23,638

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	87,525	41,558
Work in progress	24,631	-
Total	112,156	41,558

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	43,111
Amounts owed by group undertakings	9,682	9,660
Other debtors	-	39,025
Prepayments and accrued income	2,206	1,998
Total	11,888	93,794


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	8,717	-
Bank borrowings and overdrafts	2,412	2,806
Taxation and social security	20,461	43,266
Other creditors	61,538	-
Total	93,128	46,072


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	15,661	25,780
Total	15,661	25,780

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	4,962	5,603
Total	4,962	5,603

9.	Related party transactions
	At the balance sheet date, the company was owed £9,682 (2024: £9,660) by DP Flow PTY Ltd, a company under common control of the Director. The amount is unsecured, is interest free and disclosed within other debtors falling due within one year.