Company No: 16006781 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.07.2025
		£
Fixed assets
Tangible assets	4	265,161
Investments	5	100
		265,261
Creditors: amounts falling due within one year	6	( 1,750)
Net current liabilities		(1,750)
Total assets less current liabilities		263,511
Creditors: amounts falling due after more than one year	7	( 272,353)
Net liabilities		( 8,842)
Capital and reserves
Called-up share capital	8	100
Profit and loss account		( 8,942 )
Total shareholder's deficit		( 8,842)

For the financial period 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 period 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of DPA Holdings Limited (registered number: 16006781) were approved and authorised for issue by the Director on 29 April 2026. They were signed on its behalf by:

Mr D A Pugsley Director

1. Accounting policies

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

General information and basis of accounting

DPA 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 7 Brunel Way, Minehead, Somerset TA24 5BY, 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

As at 31 July 2025 the balance sheet shows net current liabilities of £1,750 and net liabilities of £8,842. The company relies on the support of the subsidiary which is expected to continue. As such, the accounts have been prepared on the going concern basis.

Reporting period length

The accounts have been prepared for the short period to 31 July 2025 in line with the year end of the subsidiary.

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.

Business Combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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:

Land and buildings

50 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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

	Period from 09.10.2024 to 31.07.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Dividends on equity shares

The directors acknowledge that Ultra Vires dividends were declared and paid during the year. At the time the dividends were paid the directors were not aware that there were insufficient profits available for distribution. The directors acknowledge that no further distributions can be made until there are sufficient profits available for that purpose.

4. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 09 October 2024	0		0
Additions	267,764		267,764
At 31 July 2025	267,764		267,764
Accumulated depreciation
At 09 October 2024	0		0
Charge for the financial period	2,603		2,603
At 31 July 2025	2,603		2,603
Net book value
At 31 July 2025	265,161		265,161

5. Fixed asset investments

Investments in subsidiaries

	31.07.2025
	£
Cost
At 09 October 2024	0
Additions	100
At 31 July 2025	100
Carrying value at 31 July 2025	100

6. Creditors: amounts falling due within one year

	31.07.2025
	£
Other creditors	1,750

7. Creditors: amounts falling due after more than one year

	31.07.2025
	£
Amounts owed to own subsidiaries	272,353

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	31.07.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

On incorporation, 1 share was allotted and a further 99 shares were allotted as part of a share for share on the acquisition of DP Autoworks Ltd.