DCD HOLDINGS LIMITED


Directors	COOPER, Thomas Ian
	DAY, Patrick Nicholas
	DAY, Sonia


Registered Address	53-55 Scrutton Street
	London
	EC2A 4PJ


Registered Number	15903375 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025
		£	£
Fixed assets
Investments	3		218,701
			218,701
Current assets
Debtors	4	15,626
		15,626
Creditors amounts falling due within one year	5	(23,891)
Net current assets (liabilities)			(8,265)
Total assets less current liabilities			210,436
Net assets			210,436
Capital and reserves
Called up share capital			10,003
Profit and loss account			200,433
Shareholders' funds			210,436

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 18 May 2026, and are signed on its behalf by:

COOPER, Thomas Ian
Director
Registered Company No. 15903375

DCD HOLDINGS LIMITED

Notes to the Financial Statements
for the period ended 30 September 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.

	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).

	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.

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.

	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.

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 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.

	Related parties
	The company established DCD Employee Ownership Trust with the objective of ensuring that shares in the company are held by the Trustees for the benefit of the company's employees and for those employees to have an interest in the company's business. Payments made by the company into the Trust are treated as contributions to allow the Trust to fulfil its commitments and obligations.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Fixed asset investments

		Total
		£
	Cost or valuation
	Additions	218,701
	At 30 September 25	218,701
	Net book value
	At 30 September 25	218,701
	At 18 August 24	-

4.	Debtors: amounts due within one year

		2025
		£
	Other debtors	15,626
	Total	15,626

5.	Creditors: amounts due within one year

		2025
		£
	Other creditors	23,891
	Total	23,891

6.	Related party transactions
	During the year, the company entered into the following transactions with related parties: Dividend income of £1,764,000 was received from its subsidiary undertaking. The company paid £1,758,000 as a distribution to the company's Employee Ownership Trust (EOT) during the year. At the balance sheet date Day Cooper Day Limited owed the company amounts totalling £15,626. At the balance sheet date the company owed DCD Support Limited £10,338 and DCD Employee Ownership Trust £13,553.

Related party transactions

During the year, the company entered into the following transactions with related parties:

Dividend income of £1,764,000 was received from its subsidiary undertaking.

The company paid £1,758,000 as a distribution to the company's Employee Ownership Trust (EOT) during the year.

At the balance sheet date Day Cooper Day Limited owed the company amounts totalling £15,626.

At the balance sheet date the company owed DCD Support Limited £10,338 and DCD Employee Ownership Trust £13,553.

7.	Controlling party
	The company is owned by Scrutton EOT Trustees Limited who hold the shares on behalf of DCD Employee Ownership Trust. Scrutton EOT Trustees Limited holds 100% of the issued share capital of the company. The ultimate controlling party is the board of Trustees of DCD Employee Ownership Trust which has beneficial ownership of the company.