REGISTERED NUMBER: 06674181 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

D.P.H.(DARLINGTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dawn Close-Cooper

David Miles Cooper

REGISTERED OFFICE:

4D Centre

Cleveland Street

Darlington

DL1 2NX

REGISTERED NUMBER:

06674181 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

Unit 4 Beckside Court

Leyburn Business Park

Leyburn

North Yorkshire

DL8 5QA

FIXED ASSETS

Tangible assets

4

443,961

383,436

CURRENT ASSETS

Stocks

279,662

264,926

Debtors

5

94,931

100,370

Cash at bank and in hand

123,116

57,397

497,709

422,693

CREDITORS

Amounts falling due within one year

6

644,325

528,198

NET CURRENT LIABILITIES

(146,616

)

(105,505

)

TOTAL ASSETS LESS CURRENT LIABILITIES

297,345

277,931

CREDITORS

Amounts falling due after more than one year

7

(190,000

)

(190,000

)

PROVISIONS FOR LIABILITIES

(20,573

)

(8,971

)

NET ASSETS

86,772

78,960

CAPITAL AND RESERVES

Called up share capital

2

2

Profit and loss account

86,770

78,958

86,772

78,960

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by:

Dawn Close-Cooper - Director

1.	STATUTORY INFORMATION

D.P.H.(Darlington) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

straight line over 3 years

Motor vehicles

-

straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

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 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.

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.

Income recognition

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Hire purchase and leasing

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 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 leases. The benefits of lease incentives are recognised in the profit and loss account over the shorter of the lease period and the period to the next rent review at which the rent is expected to be reset to market rates.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

386,763

160,511

21,199

568,473

Additions

21,640

52,176

23,333

97,149

Disposals

-

-

(17,999

)

(17,999

)

At 31 August 2025

408,403

212,687

26,533

647,623

DEPRECIATION

At 1 September 2024

7,735

156,103

21,199

185,037

Charge for year

8,168

20,678

7,778

36,624

Eliminated on disposal

-

-

(17,999

)

(17,999

)

At 31 August 2025

15,903

176,781

10,978

203,662

NET BOOK VALUE

At 31 August 2025

392,500

35,906

15,555

443,961

At 31 August 2024

379,028

4,408

-

383,436

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

89,818

88,283

Other debtors

5,113

12,087

94,931

100,370

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

275,489

188,991

Amounts owed to related party

40,000

40,000

Taxation and social security

17,493

9,359

Other creditors

311,343

289,848

644,325

528,198

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

190,000

190,000

8.	LEASING AGREEMENTS

At the balance sheet date, there were non-cancellable operating leases totalling £0 (2024: £11,167).

9.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £787 (2024: £1,569). Contributions totalling £158 (2024: £80) were payable to the fund at the year end and are included in creditors.