The DM Practice Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10395051

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		277		555

			277		555
CURRENT ASSETS
Debtors	4	-		1,236
Cash at bank and in hand		35,711		88,121

		35,711		89,357
Creditors: Amounts Falling Due Within One Year	5	(29,317 )		(46,716 )

NET CURRENT ASSETS (LIABILITIES)			6,394		42,641

TOTAL ASSETS LESS CURRENT LIABILITIES			6,671		43,196

NET ASSETS			6,671		43,196

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			6,670		43,195

SHAREHOLDERS' FUNDS			6,671		43,196

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The DM Practice Ltd

Balance Sheet (continued)

As At 31 August 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Simon Phillips

Director

22 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	33% straight line method
Computer Equipment	33% straight line method

1.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

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The DM Practice Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	499	4,222	4,721

As at 31 August 2025	499	4,222	4,721

Depreciation
As at 1 September 2024	499	3,667	4,166
Provided during the period	-	278	278

As at 31 August 2025	499	3,945	4,444

Net Book Value
As at 31 August 2025	-	277	277

As at 1 September 2024	-	555	555

4. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	1,236

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	22,618	37,714
Other taxes and social security	102	-
VAT	5,697	8,102
Accruals and deferred income	900	900

	29,317	46,716

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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The DM Practice Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	113,132	104,585

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