Direct Publicity Limited 30/09/2025 iXBRL

Direct Publicity Limited

Filleted accounts

30 September 2025

Company registration number: 04692237

Direct Publicity Limited

Directors and other information


	Director	M G Burt


	Company number	04692237


	Registered office	The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY


	Accountants	Cox Hinkins & Co. Limited
		Accountants and Taxation Advisors
		The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY

Direct Publicity Limited

Balance sheet

30th September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	27,022		42,706
		_______		_______
			27,022		42,706

Current assets
Debtors	7	207,211		217,336
Cash at bank and in hand		40,020		38,025
		_______		_______
		247,231		255,361
Creditors: amounts falling due
within one year	8	( 164,461)		( 194,941)
		_______		_______
Net current assets			82,770		60,420
			_______		_______
Total assets less current liabilities			109,792		103,126

Creditors: amounts falling due
after more than one year	9		( 21,851)		( 27,810)

Provisions for liabilities	10		( 4,307)		( 6,190)

			_______		_______
Net assets			83,634		69,126
			_______		_______

Capital and reserves
Called up share capital	12		100		100
Profit and loss account			83,534		69,026
			_______		_______
Shareholder funds			83,634		69,126
			_______		_______

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

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 June 2026 , and are signed on behalf of the board by:

M G Burt

Director

Company registration number: 04692237

Direct Publicity Limited

Notes to the financial statements

Year ended 30th September 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is The Old Dairy, 12 Stephen Road, Headington, Oxford, OX3 9AY. There was no significant change in the company's principal activity during the year which continued to be the provision of marketing consultancy services.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:


Leasehold property	-	Straight line basis over 10 years
Equipment	-	Straight line basis over between 2-4 years
Motor vehicles	-	Straight line basis over 4 years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 8 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1st October 2024 and 30th September 2025	150,000	150,000
	_______	_______
Amortisation
At 1st October 2024 and 30th September 2025	150,000	150,000
	_______	_______
Carrying amount
At 30th September 2025	-	-
	_______	_______
At 30th September 2024	-	-
	_______	_______

6. Tangible assets

	Short leasehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1st October 2024	16,709	78,543	42,119	137,371
Additions	-	651	-	651
	_______	_______	_______	_______
At 30th September 2025	16,709	79,194	42,119	138,022
	_______	_______	_______	_______
Depreciation
At 1st October 2024	5,781	46,765	42,119	94,665
Charge for the year	1,917	14,418	-	16,335
	_______	_______	_______	_______
At 30th September 2025	7,698	61,183	42,119	111,000
	_______	_______	_______	_______
Carrying amount
At 30th September 2025	9,011	18,011	-	27,022
	_______	_______	_______	_______
At 30th September 2024	10,928	31,778	-	42,706
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	88,133	99,833
Other debtors	119,078	117,503
	_______	_______
	207,211	217,336
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,959	5,959
Trade creditors	59,354	48,744
Social security and other taxes	33,202	32,380
Other creditors	65,946	107,858
	_______	_______
	164,461	194,941
	_______	_______

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

	2025	2024
	£	£
Bank loans and overdrafts	21,851	27,810
	_______	_______

10. Provisions

		Deferred tax (note 11)
		£
	At 1st October 2024	6,189
	Additions	( 1,882)
		_______
	At 30th September 2025	4,307
		_______

11. Deferred tax

The deferred tax included in the Balance sheet is as follows:

	2025	2024
	£	£
Included in provisions (note 10)	4,307	6,190
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	4,307	6,190
	_______	_______

12. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

13. Controlling party

The company is under the control of Forester MacLean Limited , a company incorporated in England and Wales, which owns 100% of the issued shares.