REGISTERED NUMBER: 08671274 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

DP COMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T D Potter

REGISTERED OFFICE:

24 Chelford Road

Eccleston

St. Helens

Merseyside

WA10 5PL

REGISTERED NUMBER:

08671274 (England and Wales)

ACCOUNTANTS:

C A Hunter Limited

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Tangible assets

4

9,047

11,367

CURRENT ASSETS

Debtors

5

12,146

10,397

Cash at bank

19,691

15,951

31,837

26,348

CREDITORS

Amounts falling due within one year

6

27,294

22,547

NET CURRENT ASSETS

4,543

3,801

TOTAL ASSETS LESS CURRENT LIABILITIES

13,590

15,168

CREDITORS

Amounts falling due after more than one year

7

-

(4,503

)

PROVISIONS FOR LIABILITIES

(1,917

)

(2,160

)

NET ASSETS

11,673

8,505

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

11,663

8,495

SHAREHOLDERS' FUNDS

11,673

8,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

T D Potter - Director

1.	STATUTORY INFORMATION

DP Coms Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

1,427

1,715

21,900

3,657

28,699

Additions

500

-

-

-

500

At 30 September 2025

1,927

1,715

21,900

3,657

29,199

DEPRECIATION

At 1 October 2024

578

799

12,853

3,102

17,332

Charge for year

165

137

2,262

256

2,820

At 30 September 2025

743

936

15,115

3,358

20,152

NET BOOK VALUE

At 30 September 2025

1,184

779

6,785

299

9,047

At 30 September 2024

849

916

9,047

555

11,367

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

4,032

3,158

Taxation and Social Security

-

1

Directors' current accounts

8,089

7,223

Prepayments and accrued income

25

15

12,146

10,397

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

4,502

4,499

Tax

14,999

11,521

Social security and other taxes

191

-

VAT

5,790

4,481

Accrued expenses

1,812

2,046

27,294

22,547

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

4,503

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

T D Potter

Balance outstanding at start of year

7,223

8,855

Amounts advanced

19,993

10,368

Amounts repaid

(19,127

)

(12,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,089

7,223