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Registration number: 07451968

DPPJ Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

DPPJ Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Statement of Changes in Equity | 4
Notes to the Unaudited Financial Statements | 5 to 7

DPPJ Ltd

Company Information

Directors | Mr David Pratley Mrs Penelope Pratley

Company secretary | Mrs Penelope Pratley

Registered office | The Exclusive Building Thorpe Drive Thorpe Way Banbury Oxfordshire OX16 4UZ

Accountants | ReesRussell Chartered Accountants 4 South Bar Street Banbury Oxfordshire OX16 9AA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
DPPJ Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DPPJ Ltd for the year ended 31 March 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of DPPJ Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of DPPJ Ltd and state those matters that we have agreed to state to the Board of Directors of DPPJ Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DPPJ Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that DPPJ Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DPPJ Ltd. You consider that DPPJ Ltd 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 accounts of DPPJ Ltd. 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 accounts.

......................................
ReesRussell
Chartered Accountants
4 South Bar Street
Banbury
Oxfordshire
OX16 9AA

14 January 2026

DPPJ Ltd

(Registration number: 07451968)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 4 | 13,979,465 | 12,765,174
Current assets |  |  |
Cash at bank and in hand |  | 1,535,552 | 37,133
Creditors: Amounts falling due within one year | 5 | (18,600) | (101,301)
Net current assets/(liabilities) |  | 1,516,952 | (64,168)
Net assets |  | 15,496,417 | 12,701,006
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 15,496,317 | 12,700,906
Shareholders' funds |  | 15,496,417 | 12,701,006

For the financial year ending 31 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 14 January 2026 and signed on its behalf by:

......................................... Mr David Pratley Director

DPPJ Ltd

Statement of Changes in Equity for the Year Ended 31 March 2025

| Share capital £ | Retained earnings £ | Total £
At 1 April 2024 | 100 | 12,700,906 | 12,701,006
Profit for the year | - | 2,811,411 | 2,811,411
Dividends | - | (16,000) | (16,000)
At 31 March 2025 | 100 | 15,496,317 | 15,496,417

| Share capital £ | Retained earnings £ | Total £
At 1 April 2023 | 100 | 12,135,973 | 12,136,073
Profit for the year | - | 566,933 | 566,933
Dividends | - | (2,000) | (2,000)
At 31 March 2024 | 100 | 12,700,906 | 12,701,006

DPPJ Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
The Exclusive Building
Thorpe Drive
Thorpe Way
Banbury
Oxfordshire
OX16 4UZ

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.

Tax

The tax expense for the period comprises 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.

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.

DPPJ Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 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.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Other fixed asset investments

| 2025 £ | 2024 £
Other fixed asset investments
Investment in DPPJ Holdings LLP | 13,979,465 | 12,765,174

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Taxation and social security |  | - | 96,902
Other creditors |  | 18,600 | 4,399
|  | 18,600 | 101,301

DPPJ Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Related party transactions

Summary of transactions with other related parties

DPPJ Holdings LLP
Included within other fixed asset investments is an amount of £13,979,465 invested in DPPJ Holdings LLP, an LLP in which DPPJ Ltd and the directors are partners.