2024-11-01 2025-10-31 2025-10-31 false 09313910 DPB CONSULTANTS LIMITED 2026-01-19 false iso4217:GBP xbrli:pure 09313910 2024-10-31 09313910 2025-10-31 09313910 2024-11-01 2025-10-31 09313910 2023-10-31 09313910 2024-10-31 09313910 2023-11-01 2024-10-31 09313910 bus:SmallEntities 2024-11-01 2025-10-31 09313910 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09313910 bus:AbridgedAccounts 2024-11-01 2025-10-31 09313910 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09313910 core:WithinOneYear 2025-10-31 09313910 core:AfterOneYear 2025-10-31 09313910 core:WithinOneYear 2024-10-31 09313910 core:AfterOneYear 2024-10-31 09313910 core:ShareCapital 2025-10-31 09313910 core:SharePremium 2025-10-31 09313910 core:RevaluationReserve 2025-10-31 09313910 core:OtherReservesSubtotal 2025-10-31 09313910 core:RetainedEarningsAccumulatedLosses 2025-10-31 09313910 core:ShareCapital 2024-10-31 09313910 core:SharePremium 2024-10-31 09313910 core:RevaluationReserve 2024-10-31 09313910 core:OtherReservesSubtotal 2024-10-31 09313910 core:RetainedEarningsAccumulatedLosses 2024-10-31 09313910 core:LandBuildings 2025-10-31 09313910 core:PlantMachinery 2025-10-31 09313910 core:Vehicles 2025-10-31 09313910 core:FurnitureFittings 2025-10-31 09313910 core:OfficeEquipment 2025-10-31 09313910 core:NetGoodwill 2025-10-31 09313910 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 09313910 core:ListedExchangeTraded 2025-10-31 09313910 core:UnlistedNon-exchangeTraded 2025-10-31 09313910 core:LandBuildings 2024-10-31 09313910 core:PlantMachinery 2024-10-31 09313910 core:Vehicles 2024-10-31 09313910 core:FurnitureFittings 2024-10-31 09313910 core:OfficeEquipment 2024-10-31 09313910 core:NetGoodwill 2024-10-31 09313910 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 09313910 core:ListedExchangeTraded 2024-10-31 09313910 core:UnlistedNon-exchangeTraded 2024-10-31 09313910 core:LandBuildings 2024-11-01 2025-10-31 09313910 core:PlantMachinery 2024-11-01 2025-10-31 09313910 core:Vehicles 2024-11-01 2025-10-31 09313910 core:FurnitureFittings 2024-11-01 2025-10-31 09313910 core:OfficeEquipment 2024-11-01 2025-10-31 09313910 core:NetGoodwill 2024-11-01 2025-10-31 09313910 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 09313910 core:ListedExchangeTraded 2024-11-01 2025-10-31 09313910 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 09313910 core:MoreThanFiveYears 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments 2025-10-31 09313910 core:Non-currentFinancialInstruments 2024-10-31 09313910 dpl:CostSales 2024-11-01 2025-10-31 09313910 dpl:DistributionCosts 2024-11-01 2025-10-31 09313910 core:LandBuildings 2024-11-01 2025-10-31 09313910 core:PlantMachinery 2024-11-01 2025-10-31 09313910 core:Vehicles 2024-11-01 2025-10-31 09313910 core:FurnitureFittings 2024-11-01 2025-10-31 09313910 core:OfficeEquipment 2024-11-01 2025-10-31 09313910 dpl:AdministrativeExpenses 2024-11-01 2025-10-31 09313910 core:NetGoodwill 2024-11-01 2025-10-31 09313910 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 09313910 dpl:GroupUndertakings 2024-11-01 2025-10-31 09313910 dpl:ParticipatingInterests 2024-11-01 2025-10-31 09313910 dpl:GroupUndertakings core:ListedExchangeTraded 2024-11-01 2025-10-31 09313910 core:ListedExchangeTraded 2024-11-01 2025-10-31 09313910 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 09313910 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 09313910 dpl:CostSales 2023-11-01 2024-10-31 09313910 dpl:DistributionCosts 2023-11-01 2024-10-31 09313910 core:LandBuildings 2023-11-01 2024-10-31 09313910 core:PlantMachinery 2023-11-01 2024-10-31 09313910 core:Vehicles 2023-11-01 2024-10-31 09313910 core:FurnitureFittings 2023-11-01 2024-10-31 09313910 core:OfficeEquipment 2023-11-01 2024-10-31 09313910 dpl:AdministrativeExpenses 2023-11-01 2024-10-31 09313910 core:NetGoodwill 2023-11-01 2024-10-31 09313910 core:IntangibleAssetsOtherThanGoodwill 2023-11-01 2024-10-31 09313910 dpl:GroupUndertakings 2023-11-01 2024-10-31 09313910 dpl:ParticipatingInterests 2023-11-01 2024-10-31 09313910 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 09313910 core:ListedExchangeTraded 2023-11-01 2024-10-31 09313910 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 09313910 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 09313910 core:NetGoodwill 2025-10-31 09313910 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 09313910 core:LandBuildings 2025-10-31 09313910 core:PlantMachinery 2025-10-31 09313910 core:Vehicles 2025-10-31 09313910 core:FurnitureFittings 2025-10-31 09313910 core:OfficeEquipment 2025-10-31 09313910 core:AfterOneYear 2025-10-31 09313910 core:WithinOneYear 2025-10-31 09313910 core:ListedExchangeTraded 2025-10-31 09313910 core:UnlistedNon-exchangeTraded 2025-10-31 09313910 core:ShareCapital 2025-10-31 09313910 core:SharePremium 2025-10-31 09313910 core:RevaluationReserve 2025-10-31 09313910 core:OtherReservesSubtotal 2025-10-31 09313910 core:RetainedEarningsAccumulatedLosses 2025-10-31 09313910 core:NetGoodwill 2024-10-31 09313910 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 09313910 core:LandBuildings 2024-10-31 09313910 core:PlantMachinery 2024-10-31 09313910 core:Vehicles 2024-10-31 09313910 core:FurnitureFittings 2024-10-31 09313910 core:OfficeEquipment 2024-10-31 09313910 core:AfterOneYear 2024-10-31 09313910 core:WithinOneYear 2024-10-31 09313910 core:ListedExchangeTraded 2024-10-31 09313910 core:UnlistedNon-exchangeTraded 2024-10-31 09313910 core:ShareCapital 2024-10-31 09313910 core:SharePremium 2024-10-31 09313910 core:RevaluationReserve 2024-10-31 09313910 core:OtherReservesSubtotal 2024-10-31 09313910 core:RetainedEarningsAccumulatedLosses 2024-10-31 09313910 core:NetGoodwill 2023-10-31 09313910 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 09313910 core:LandBuildings 2023-10-31 09313910 core:PlantMachinery 2023-10-31 09313910 core:Vehicles 2023-10-31 09313910 core:FurnitureFittings 2023-10-31 09313910 core:OfficeEquipment 2023-10-31 09313910 core:AfterOneYear 2023-10-31 09313910 core:WithinOneYear 2023-10-31 09313910 core:ListedExchangeTraded 2023-10-31 09313910 core:UnlistedNon-exchangeTraded 2023-10-31 09313910 core:ShareCapital 2023-10-31 09313910 core:SharePremium 2023-10-31 09313910 core:RevaluationReserve 2023-10-31 09313910 core:OtherReservesSubtotal 2023-10-31 09313910 core:RetainedEarningsAccumulatedLosses 2023-10-31 09313910 core:AfterOneYear 2024-11-01 2025-10-31 09313910 core:WithinOneYear 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:CostValuation 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 09313910 core:Non-currentFinancialInstruments core:CostValuation 2025-10-31 09313910 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-10-31 09313910 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 09313910 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-10-31 09313910 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-10-31 09313910 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-10-31 09313910 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-10-31 09313910 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-10-31 09313910 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-10-31 09313910 core:Non-currentFinancialInstruments core:CostValuation 2024-10-31 09313910 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-31 09313910 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-31 09313910 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-31 09313910 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 09313910 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 09313910 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 09313910 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 09313910 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 09313910 bus:Director1 2024-11-01 2025-10-31

DPB CONSULTANTS LIMITED

Registered Number
09313910
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

DPB CONSULTANTS LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | BOLLAND, David

Registered Address | Briar House
| Carbery Lane
| Ascot
| SL5 7EJ

Registered Number | 09313910 (England and Wales)

DPB CONSULTANTS LIMITED
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 7,609 |  |  |  | 6,624
|  |  |  | 7,609 |  |  |  | 6,624
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 9,906 |  |  |  | 43,840 |  |
Current asset investments |  | 16,486 |  |  |  | 16,486 |  |
Cash at bank and on hand |  | 46,336 |  |  |  | 21,611 |  |
|  | 72,728 |  |  |  | 81,937 |  |
Creditors amounts falling due within one year | 6 | (71) |  |  |  | (1,774) |  |
Net current assets (liabilities) |  |  |  | 72,657 |  |  |  | 80,163
Total assets less current liabilities |  |  |  | 80,266 |  |  |  | 86,787
Net assets |  |  |  | 80,266 |  |  |  | 86,787
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 16 |  |  |  | 16
Profit and loss account |  |  |  | 80,250 |  |  |  | 86,771
Shareholders' funds |  |  |  | 80,266 |  |  |  | 86,787

- 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 19 January 2026, and are signed on its behalf by:
BOLLAND, David Director Registered Company No. 09313910

DPB CONSULTANTS LIMITED
Notes to the Financial Statements
for the year ended 31 October 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| 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.

| Trade and other creditors
--- | ---
| 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.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 8,258
| Additions | 1,923
| At 31 October 25 | 10,181
| Depreciation and impairment
| At 01 November 24 | 1,634
| Charge for year | 938
| At 31 October 25 | 2,572
| Net book value
| At 31 October 25 | 7,609
| At 31 October 24 | 6,624

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 8,550 |  | 41,700
| Other debtors | 1,356 |  | 2,140
| Total | 9,906 |  | 43,840

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | (746) |  | -
| Other creditors | 1 |  | 934
| Accrued liabilities and deferred income | 816 |  | 840
| Total | 71 |  | 1,774

| Directors Loan Account £ (2023/2024 £747.93)

7. | Share capital
--- | ---
| 16 £1 Ordinary shares, called up and fully paid