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DPL GRAPHICS LTD

Registered Number
12812480
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

DPL GRAPHICS LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Damian Kenworthy
| Luke Smith

Registered Address | 7 Ravenhurst Court
| Birchwood
| Warrington
| WA3 6PN

Registered Number | 12812480 (England and Wales)

DPL GRAPHICS LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 289,228 |  |  |  | 280,408
|  |  |  | 289,228 |  |  |  | 280,408
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 119,959 |  |  |  | 85,520 |  |
Cash at bank and on hand |  | 142,609 |  |  |  | 354,673 |  |
|  | 262,568 |  |  |  | 440,193 |  |
Creditors amounts falling due within one year | 5 | (102,546) |  |  |  | (265,138) |  |
Net current assets (liabilities) |  |  |  | 160,022 |  |  |  | 175,055
Total assets less current liabilities |  |  |  | 449,250 |  |  |  | 455,463
Creditors amounts falling due after one year | 6 |  |  | (35,010) |  |  |  | (46,375)
Net assets |  |  |  | 414,240 |  |  |  | 409,088
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 4 |  |  |  | 2
Profit and loss account |  |  |  | 414,236 |  |  |  | 409,086
Shareholders' funds |  |  |  | 414,240 |  |  |  | 409,088

- 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 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 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 Board of Directors on 20 March 2026, and are signed on its behalf by:
Damian Kenworthy Director
Luke Smith Director Registered Company No. 12812480

DPL GRAPHICS LTD
Notes to the Financial Statements
for the year ended 31 August 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 sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 20
| Vehicles | 20
| Office Equipment | 20

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

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 8

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 September 24 | 378,547
| Additions | 81,127
| At 31 August 25 | 459,674
| Depreciation and impairment
| At 01 September 24 | 98,139
| Charge for year | 72,307
| At 31 August 25 | 170,446
| Net book value
| At 31 August 25 | 289,228
| At 31 August 24 | 280,408

| Tangible Fixed asset shows closing balance of £ 289,227.73 which includes Plant and Machineries, Leasehold Improvements ( Furnitures and Fixtures ), Office Equipments and Motor Vehicles. We have recorded Depreciation as per RBM at the rate of 20% Considering the Data of Last YE Trial Balance provided by the client. We have claimed the AIA of £ 47,793.22 and WDA £ 2,000 for motor vehicle for the Current YE.

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 115,804 |  | 63,500
| Other debtors | - |  | 22,020
| Prepayments and accrued income | 4,155 |  | -
| Total | 119,959 |  | 85,520

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 31,099 |  | 200,441
| Bank borrowings and overdrafts | 23,368 |  | 17,985
| Taxation and social security | 46,775 |  | 44,461
| Other creditors | 304 |  | 750
| Accrued liabilities and deferred income | 1,000 |  | 1,501
| Total | 102,546 |  | 265,138

| HP loans payable within one year show a closing balance of £23,367.64, comprising 4 HP loans, after charging loan interest for the year, including a new HP loan recognised for a vehicle purchased during the year.

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 35,010 |  | 46,375
| Total | 35,010 |  | 46,375