REGISTERED NUMBER: OC350025 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DPC MANAGEMENT & RESEARCH LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

D Cowdell

Mrs P Cowdell

REGISTERED OFFICE:

Ground Floor

Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

REGISTERED NUMBER:

OC350025 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Property, plant and equipment

4

2,144

2,327

CURRENT ASSETS

Debtors

55,362

52,863

Cash at bank

1,141

1,257

56,503

54,120

CREDITORS

Amounts falling due within one year

5

(21,839

)

(19,639

)

NET CURRENT ASSETS

34,664

34,481

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

36,808

36,808

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

36,808

36,808

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

36,808

36,808

Amounts due from members

(55,362

)

(52,863

)

(18,554

)

(16,055

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 14 May 2026 and were signed by:

D Cowdell - Designated member

1.	STATUTORY INFORMATION

DPC Management & Research LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents gross invoiced sales of services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

173

31,000

2,560

33,733

Additions

-

-

599

599

At 31 March 2026

173

31,000

3,159

34,332

DEPRECIATION

At 1 April 2025

173

28,673

2,560

31,406

Charge for year

-

582

200

782

At 31 March 2026

173

29,255

2,760

32,188

NET BOOK VALUE

At 31 March 2026

-

1,745

399

2,144

At 31 March 2025

-

2,327

-

2,327

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

20,329

18,129

Accrued expenses

1,510

1,510

21,839

19,639

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari passu with unsecured creditors. Members' other interests rank pari passu with unsecured creditors.

7.	RELATED PARTY DISCLOSURES

For the period under review the LLP was controlled by the designated members Mr D and Mrs P Cowdell.