Company No: 08790570 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	8,452		11,869
Investment property	4	2,894,615		2,894,615
Investments	5	25		25
		2,903,092		2,906,509
Current assets
Debtors	6	2,073		129,274
Cash at bank and in hand		14,465		12,346
		16,538		141,620
Creditors: amounts falling due within one year	7	( 145,080)		( 138,348)
Net current (liabilities)/assets		(128,542)		3,272
Total assets less current liabilities		2,774,550		2,909,781
Creditors: amounts falling due after more than one year	8	( 1,672,191)		( 1,935,795)
Net assets		1,102,359		973,986
Capital and reserves
Called-up share capital	9	2		2
Profit and loss account		1,102,357		973,984
Total shareholders' funds		1,102,359		973,986

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; 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 D and P Partners Limited (registered number: 08790570) were approved and authorised for issue by the Board of Directors on 24 June 2026. They were signed on its behalf by:

P Godwin Director

1. Accounting policies

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

General information and basis of accounting

D and P Partners 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 Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, 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

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net current liabilities of (£128,542) and net assets of £1,103,359. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

The turnover shown in the profit and loss account represents the value of all property rental income receivable during the year and all income relating to the provision of consultancy services.

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.

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	6 - 7 years straight line
Plant and machinery	3 years straight line
Computer equipment	3 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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Land and buildings		Plant and machinery		Computer equipment		Total
	£		£		£		£
Cost
At 01 December 2024	16,529		1,462		2,845		20,836
Additions	0		0		578		578
At 30 November 2025	16,529		1,462		3,423		21,414
Accumulated depreciation
At 01 December 2024	7,874		107		986		8,967
Charge for the financial year	2,478		488		1,029		3,995
At 30 November 2025	10,352		595		2,015		12,962
Net book value
At 30 November 2025	6,177		867		1,408		8,452
At 30 November 2024	8,655		1,355		1,859		11,869

4. Investment property

	Investment property
	£
Valuation
As at 01 December 2024	2,894,615
As at 30 November 2025	2,894,615

5. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 December 2024	25		25
At 30 November 2025	25		25
Carrying value at 30 November 2025	25		25
Carrying value at 30 November 2024	25		25

6. Debtors

	2025		2024
	£		£
Trade debtors	875		3,265
Amounts owed by related parties	0		125,000
Other debtors	1,198		1,009
	2,073		129,274

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	678		222
Corporation tax	34,683		32,638
Other creditors	109,719		105,488
	145,080		138,348

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

	2025		2024
	£		£
Other creditors	1,672,191		1,935,795

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

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary A share of £ 1.00	1		1
1 Ordinary B share of £ 1.00	1		1
	2		2