DPIA LIMITED

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

Registered number: 07546272

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,964		9,779
Investments	5		870		870

			10,834		10,649
CURRENT ASSETS
Debtors	6	20,320		920
Cash at bank and in hand		29,907		88,577

		50,227		89,497
Creditors: Amounts Falling Due Within One Year	7	(10,004 )		(14,429 )

NET CURRENT ASSETS (LIABILITIES)			40,223		75,068

TOTAL ASSETS LESS CURRENT LIABILITIES			51,057		85,717

NET ASSETS			51,057		85,717

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			50,957		85,617

SHAREHOLDERS' FUNDS			51,057		85,717

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DPIA LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Antonio Del Gaizo

Director

29/06/2026

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

1. General Information

DPIA LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07546272 . The registered office is 11 Town Furlong, Bodicote, Banbury, Oxon, OX15 4DP.

2. Accounting Policies

2.1. 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.

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	No depreciation
Fixtures & Fittings	25% Reducing Balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. 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 years 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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Summary of disclosure exemptions

The company has taken advantage of the exemption in FRS 102 paragraph 33.1A from disclosing transactions entered into between members of the group, on the basis that the subsidiary undertaking involved is wholly owned.

2.7. Group accounts not prepared

The company is a parent company heading a small group. The directors have taken advantage of the option available under section 398 of the Companies Act 2006 not to prepare group accounts.

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DPIA LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	7,337	10,405	17,742
Additions	-	1,060	1,060

As at 31 March 2026	7,337	11,465	18,802

Depreciation
As at 1 April 2025	-	7,963	7,963
Provided during the period	-	875	875

As at 31 March 2026	-	8,838	8,838

Net Book Value
As at 31 March 2026	7,337	2,627	9,964

As at 1 April 2025	7,337	2,442	9,779

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	870

As at 31 March 2026	870

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	870

As at 1 April 2025	870

The investment represents the company’s 100% shareholding in DPIA Limited S.r.l., a company incorporated in Italy.

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DPIA LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,433	820
Prepayments and accrued income	16,232	-
Other debtors	100	100
Corporation tax recoverable assets	2,555	-

	20,320	920

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	277	-
Corporation tax	-	2,555
Other taxes and social security	1,008	657
VAT	1,047	136
Accruals and deferred income	2,221	600
Directors' loan accounts	5,451	10,481

	10,004	14,429

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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