Data and Process Advantage Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06443394

Data and Process Advantage Limited

Filleted Unaudited Financial Statements

31 December 2025

Data and Process Advantage Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,881	3,841

Current assets

Stocks		12,206	31,660
Debtors	6	16,708	45,284
Cash at bank and in hand		222,162	127,754
		---------	---------
		251,076	204,698

Creditors: amounts falling due within one year	7	57,164		71,292
		---------		---------
Net current assets			193,912	133,406
			---------	---------
Total assets less current liabilities			196,793	137,247
			---------	---------
Net assets			196,793	137,247
			---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	196,791	137,245
	---------	---------
Shareholders funds	196,793	137,247
	---------	---------

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 statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 year in question in accordance with section 476 ;

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

Data and Process Advantage Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 1 July 2026 , and are signed on behalf of the board by:

Mrs Schwarzenbach	Mr J C Schwarzenbach
Director	Director

Company registration number: 06443394

Data and Process Advantage Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Advantage House, Stowe Court, Lichfield, WS13 6AQ.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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

Plant and machinery	-	25% reducing balance
Office equipment	-	25% reducing balance
Computer equipment	-	25% reducing balance

Impairment of fixed assets

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks represent the value of work in progress at the balance sheet date.It is calculated by reference to how far through the contract is at that point.

Financial instruments

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 entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 January 2025 and 31 December 2025	4,055	4,215	7,027	15,297
	-------	-------	-------	--------
Depreciation
At 1 January 2025	3,514	3,984	3,958	11,456
Charge for the year	135	58	767	960
	-------	-------	-------	--------
At 31 December 2025	3,649	4,042	4,725	12,416
	-------	-------	-------	--------
Carrying amount
At 31 December 2025	406	173	2,302	2,881
	-------	-------	-------	--------
At 31 December 2024	541	231	3,069	3,841
	-------	-------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	14,648	45,284
Other debtors	2,060	–
	--------	--------
	16,708	45,284
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	760	1,165
Corporation tax	20,933	21,492
Social security and other taxes	16,341	15,535
Other creditors	3,600	3,600
Other creditors	15,530	29,500
	--------	--------
	57,164	71,292
	--------	--------

8. Related party transactions

The company was under the joint control of Mrs Edith Ann Schwarzenbach and Mr Julian Clive Schwarzenbach throughout the current year. During the year the company paid rent to JAS Property , a partnership owned by the directors, of £ 8,100 (2024:£8,100). At the balance sheet date the company owed £14,880 (2024: £28,850)to the directors.