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Company No: 11470251 (England and Wales)

# DPS HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

DPS HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

DPS HOLDINGS LIMITED

## BALANCE SHEET

As at 31 July 2025
DPS HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 44 |  | 151
Investment property | 4 | 440,000 |  | 450,000
|  | 440,044 |  | 450,151
Current assets |  |  |  |
Cash at bank and in hand |  | 300 |  | 189
|  | 300 |  | 189
Creditors: amounts falling due within one year | 5 | ( 486,546) |  | ( 461,057)
Net current liabilities |  | (486,246) |  | (460,868)
Total assets less current liabilities |  | (46,202) |  | (10,717)
Net liabilities |  | ( 46,202) |  | ( 10,717)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | ( 46,302 ) |  | ( 10,817 )
Total shareholder's deficit |  | ( 46,202) |  | ( 10,717)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of DPS Holdings Limited (registered number: 11470251) were approved and authorised for issue by the Director on 10 March 2026. They were signed on its behalf by:

Mr D Silvera Director |

DPS HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
DPS HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

DPS Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is First Floor Blackbrook Gate 1, Blackbrook Business Park, Taunton, TA1 2PX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

Notwithstanding the net current liabilities of £486,246 (2024: £460,868) the director has continued to adopt the going concern basis of accounting. The director has confirmed willingness to support the company for the foreseeable future (being not less than 12 months from approval of the financial statements), and is also expecting future profits sufficient to enable the company to meet its liabilities.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the rental of investment properties in the ordinary course of the company's activities, rentals are recognised in the period to which they relate.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment | 3 years straight line

##### Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Computer equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 320 |  | 320
At 31 July 2025 | 320 |  | 320
Accumulated depreciation |  |  |
At 01 August 2024 | 169 |  | 169
Charge for the financial year | 107 |  | 107
At 31 July 2025 | 276 |  | 276
Net book value |  |  |
At 31 July 2025 | 44 |  | 44
At 31 July 2024 | 151 |  | 151

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 August 2024 | 450,000
Fair value movement | (10,000)
As at 31 July 2025 | 440,000

At 31 July 2025 the fair value of the properties in the financial statements were considered by the director based on knowledge of the properties and associated trends in the local property market.
In the opinion of the director, this class of assets has a current market value of £440,000 (2024:£450,000) and a carrying historic cost of £417,767 (2024:£417,767).

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to director | 484,897 |  | 458,298
Accruals | 1,649 |  | 1,600
Taxation and social security | 0 |  | 1,159
| 486,546 |  | 461,057

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100