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Registered number: 06332431
DLP (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
DLP (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
DLP (UK) Limited
Balance Sheet
As At 31 August 2024
Balance Sheet
Registered number: 06332431

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,300 |  | 12,641
|  |  | 10,300 |  | 12,641
CURRENT ASSETS
Debtors | 5 | 577,584 |  | 572,622 |
Cash at bank and in hand |  | 73,524 |  | 52,444 |
|  | 651,108 |  | 625,066 |
Creditors: Amounts Falling Due Within One Year | 6 | (668,724 ) |  | (606,799 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,616 ) |  | 18,267
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (7,316 ) |  | 30,908
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (15,833 ) |  | (25,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,575 ) |  | (3,160 )
NET (LIABILITIES)/ASSETS |  |  | (25,724 ) |  | 1,915
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 1
Profit and Loss Account |  |  | (25,824 ) |  | 1,914
SHAREHOLDERS' FUNDS |  |  | (25,724) |  | 1,915

Page 1
Page 2
DLP (UK) Limited
Balance Sheet (continued)
As At 31 August 2024
For the year ending 31 August 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs J Fiddler Director
16 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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DLP (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 August 2024
Notes to the Financial Statements
1. General Information
DLP (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06332431 . The registered office and principal place of business is Europa House, Barcroft Street, Bury, BL9 5BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The concept of going concern is an underlying assumption in the production of financial statements. As there are net liabilities there is a question mark over going concern. Although there is no formal agreement in place the director has indicated he will continue to provide financial support to the company for at least 12 months from the date of these accounts.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of human resources services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 15% reducing balance
Computer Equipment | 33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.5. Leasing and Hire Purchase Contracts
Leases - as lessee
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as opoerating leases.
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DLP (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2024
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Trade and other debtors
Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.
2.9. Trade and other creditors
Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
2.10. Cash and cash equivalents
Cash and cash equivalents comprise of cash at bank and in hand. Bank borrowings are included within creditors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2023 | 26,381 | 21,020 | 47,401
Additions | 77,500 | 1,172 | 78,672
Disposals | (77,500 ) | - | (77,500 )
As at 31 August 2024 | 26,381 | 22,192 | 48,573
Depreciation
As at 1 September 2023 | 17,205 | 17,555 | 34,760
Provided during the period | 1,378 | 2,135 | 3,513
As at 31 August 2024 | 18,583 | 19,690 | 38,273

...CONTINUED
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DLP (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2024

Net Book Value
As at 31 August 2024 | 7,798 | 2,502 | 10,300
As at 1 September 2023 | 9,176 | 3,465 | 12,641

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 288,554 |  | 333,801
Other debtors | 281,294 |  | 231,085
| 569,848 |  | 564,886
Due after more than one year
Other debtors | 7,736 |  | 7,736
| 577,584 |  | 572,622

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 21,934 |  | 61,420
Bank loans and overdrafts | 9,999 |  | 10,000
Other creditors | 347,729 |  | 264,782
Taxation and social security | 289,062 |  | 270,597
| 668,724 |  | 606,799

7. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 15,833 |  | 25,833

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
90 Ordinary Shares of £ 1.00 each | 90 |  | 1
5 Ordinary A shares of £ 1.00 each | 5 |  | -
5 Ordinary B shares of £ 1.00 each | 5 |  | -
| 100 |  | 1

During the year, the company undertook a allotment of shares and created different classes of shares to what was in issue previously.
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DLP (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2024
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 12,481 |  | 19,420
Later than one year and not later than five years | 5,930 |  | 18,411
| 18,411 |  | 37,831

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Judith Fiddler | 22,921 | 155,125 | 91,185 | - | 86,861

Interest was charged balance at a rate of 2.25% per annum. The above loan is unsecured and repayable on demand.
11. Related Party Transactions
Included in other debtors, is an amount due from a company under common control totalling £51,432 (2023: £61,664). This amount is interest free and repayable on demand.
12. Ultimate Controlling Party
The company's ultimate controlling party is Mrs J Fiddler by virtue of her controlling interest in the company.
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