Company registration number 07918295 (England and Wales)
DPP Partners Ltd
Unaudited Financial Statements
For the year ended 31 October 2025
DPP Partners Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
DPP Partners Ltd
Statement Of Financial Position
As at 31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,012,297
1,012,297
Current assets
Debtors
4
610,243
847,433
Cash at bank and in hand
5,000
-
0
615,243
847,433
Creditors: amounts falling due within one year
5
(209,850)
(234,629)
Net current assets
405,393
612,804
Total assets less current liabilities
1,417,690
1,625,101
Creditors: amounts falling due after more than one year
6
(9,266)
(216,677)
Provisions for liabilities
(75,000)
(75,000)
Net assets
1,333,424
1,333,424
Capital and reserves
Called up share capital
18,013
18,013
Revaluation reserve
7
338,967
338,967
Capital redemption reserve
3,002
3,002
Profit and loss reserves
973,442
973,442
Total equity
1,333,424
1,333,424
DPP Partners Ltd
Statement Of Financial Position (continued)
As at 31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
Mr I Gould
Director
Company registration number 07918295 (England and Wales)
DPP Partners Ltd
Notes to the financial statements
For the year ended 31 October 2025
- 3 -
1
Accounting policies
Company information

DPP Partners Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Pinnacle House, Stanley Road, Bootle, Liverpool, Merseyside, L20 7JF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue represents services provided excluding disbursements and value added tax

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Freehold land and buildings
The directors have taken the decision not to depreciate freehold property
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

DPP Partners Ltd
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 4 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
32
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 November 2024 and 31 October 2025
1,012,297
Depreciation and impairment
At 1 November 2024 and 31 October 2025
-
0
Carrying amount
At 31 October 2025
1,012,297
At 31 October 2024
1,012,297

The freehold property has been valued by the directors.

DPP Partners Ltd
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
610,243
847,433

Within other debtors is £603,670 (2024: £847,433) owed by DPP Law LLP.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
209,850
209,850
Corporation tax
-
0
24,779
209,850
234,629
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
9,266
216,677
7
Revaluation reserve
2025
2024
£
£
At the beginning of the year
338,967
300,000
Deferred tax on revaluation of tangible assets
-
(75,000)
Other movements
-
113,967
At the end of the year
338,967
338,967
8
Security

The Bank holds a debenture dated 30 April 2014 against all assets of the company. The Bank also holds a a legal charge date 29 October 2015 against the company's trading premises at Pinnacle House, Stanley Road, Bootle, Liverpool, Merseyside, L20 7JF

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