ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Company registration number: 8945616

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 DECEMBER 2025

	DISPUTE RESOLUTION OMBUDSMAN


DISPUTE RESOLUTION OMBUDSMAN REGISTERED NUMBER:8945616

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

	31 December	30 June
	2025	2024
Note	£	£

Fixed assets
Intangible assets	4		77,820		18,750
Tangible assets	5		152,415		139,038
			230,235		157,788
Current assets
Debtors: amounts falling due within one year	6	377,028		312,233
Bank and cash balances		1,424,155		1,000,893
		1,801,183		1,313,126
Creditors: amounts falling due within one year	7	(1,702,225)		(1,111,210)
Net current assets			98,958		201,916
Total assets less current liabilities			329,193		359,704
Provisions for liabilities
Deferred tax		(23,086)		(23,086)
			(23,086)		(23,086)
Net assets			306,107		336,618

Capital and reserves
Profit and loss account	306,107	336,618
	306,107	336,618

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DISPUTE RESOLUTION OMBUDSMAN REGISTERED NUMBER:8945616

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

K G Grix

Director

Date: 7 May 2026

The notes on pages 3 to 8 form part of these financial statements.

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DISPUTE RESOLUTION OMBUDSMAN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Dispute Resolution Ombudsman is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The comparative period shown in the financial statements is from 1 July 2023 to 30 June 2024. The directors have chosen to extend the financial reporting date to 31 December of each year in line with other group undertakings. The differing comparative period length should be taken into account when reviewing the information within the financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Revenue from membership income is accounted for in the period to which it relates, whereas revenue arisingfrom one off cases is recognised when the case is opened.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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DISPUTE RESOLUTION OMBUDSMAN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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DISPUTE RESOLUTION OMBUDSMAN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property	-	10%
Plant and machinery	-	20%
Fixtures and fittings	-	25%
Office equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Employees

The average monthly number of employees, including directors, during the period was 34 (2024 - 34).

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DISPUTE RESOLUTION OMBUDSMAN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Intangible assets

		Development expenditure
		£
	Cost
	At 1 July 2024	75,000
	Additions - internal	77,820
	At 31 December 2025	152,820
	Amortisation
	At 1 July 2024	56,250
	Charge for the period on owned assets	18,750
	At 31 December 2025	75,000
	Net book value
	At 31 December 2025	77,820
	At 30 June 2024	18,750

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DISPUTE RESOLUTION OMBUDSMAN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

5.	Tangible fixed assets

	Property Improvements	Plant and machinery	Fixtures and fittings	Office equipment	Total
	£	£	£	£	£
Cost or valuation
At 1 July 2024	94,718	77,200	54,426	193,708	420,052
Additions	7,165	63,612	-	9,635	80,412
Disposals	-	-	-	(1,625)	(1,625)
At 31 December 2025	101,883	140,812	54,426	201,718	498,839
Depreciation
At 1 July 2024	48,025	28,780	49,204	155,005	281,014
Charge for the period on owned assets	14,944	31,854	2,142	18,095	67,035
Disposals	-	-	-	(1,625)	(1,625)
At 31 December 2025	62,969	60,634	51,346	171,475	346,424
Net book value
At 31 December 2025	38,914	80,178	3,080	30,243	152,415
At 30 June 2024	46,693	48,420	5,222	38,703	139,038

Debtors

					31 December	30 June
					2025	2024
					£	£


Trade debtors	131,857	43,414
Amounts owed by group undertakings	69,323	7,881
Other debtors	5,220	4,705
Prepayments and accrued income	170,628	256,233
	377,028	312,233

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DISPUTE RESOLUTION OMBUDSMAN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Trade creditors	29,218	56,234
Amounts owed to group undertakings	-	300,695
Corporation tax	-	10,151
Other taxation and social security	324,336	153,869
Other creditors	19,694	4,666
Accruals and deferred income	1,328,977	585,595
	1,702,225	1,111,210


8.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

9.	Parent relationships

The parent undertaking and sole member of the company is The Ombuds Group, which incorporated in England and Wales at Premier House, 1st Floor, 1-5 Argyle Way, Stevenage SG1 2AD.

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