REGISTERED NUMBER: 14215836 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DPCAC INVESTMENTS LIMITED

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

D P Cummings

REGISTERED OFFICE:

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

REGISTERED NUMBER:

14215836 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

-

-

Administrative expenses

1,156

675

OPERATING LOSS

(1,156

)

(675

)

Income from shares in group undertakings

2,625

61,100

PROFIT BEFORE TAXATION

1,469

60,425

Tax on profit

-

-

PROFIT FOR THE FINANCIAL YEAR

1,469

60,425

Retained earnings at beginning of year

182,798

128,573

Dividends

(3,816

)

(6,200

)

RETAINED EARNINGS AT END OF YEAR

180,451

182,798

FIXED ASSETS

Investments

4

180,900

180,900

CURRENT ASSETS

Debtors

5

50

250

Cash at bank

4

2,151

54

2,401

CREDITORS

Amounts falling due within one year

6

403

403

NET CURRENT (LIABILITIES)/ASSETS

(349

)

1,998

TOTAL ASSETS LESS CURRENT LIABILITIES

180,551

182,898

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

180,451

182,798

SHAREHOLDERS' FUNDS

180,551

182,898

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

D P Cummings - Director

1.	STATUTORY INFORMATION

Dpcac Investments 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

180,900

NET BOOK VALUE

At 31 March 2026

180,900

At 31 March 2025

180,900

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

50

50

Aurora Software Limited

-

200

50

250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Accrued expenses

403

403