DNS ACCOUNTANTSS LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—4
Notes to the Financial Statements	4—6

Registered number: OC358369

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		45,120		100,680
Tangible Assets	5		520,867		522,033

			565,987		622,713
CURRENT ASSETS
Debtors	6	153,891		115,129
Cash at bank and in hand		20,432		4,401

		174,323		119,530
Creditors: Amounts Falling Due Within One Year	7	(2,433,474 )		(2,283,534 )

NET CURRENT ASSETS (LIABILITIES)			(2,259,151 )		(2,164,004 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,693,164 )		(1,541,291 )

Creditors: Amounts Falling Due After More Than One Year	8		(415,526 )		(421,499 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(2,108,690 )		(1,962,790 )

REPRESENTED BY:
Equity
Members' other interests
Members' capital		(2,108,690)		(1,962,790)

			(2,108,690)		(1,962,790)

TOTAL MEMBERS' INTEREST
Amounts due from members			(141,709)		(102,977)
Members' other interests			(2,108,690)		(1,962,790)

			(2,250,399)		(2,065,767)

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DNS ACCOUNTANTSS LLP

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr S Agarwal

Partner

17/07/2026

The notes on pages 4 to 6 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Other amounts	Total members' interest
	£	£	£	£	£
Amounts due from members	-	-	-	(48,558)	-

Balance at 1 November 2023	(1,513,290)	-	(1,513,290)	(48,558)	(1,561,848)
Profit/(loss) for the financial year available for discretionary division among members	-	(54,419 )	(54,419 )	-	(54,419 )

Members' interests after profit/(loss) for the year	(1,513,290)	(54,419)	(1,567,709)	(48,558)	(1,616,267)
Other divisions of profits (losses)	-	54,419	54,419	(54,419)	-
Drawings	(449,500)	-	(449,500)	-	(449,500)

Amounts due from members	-	-	-	(102,977)	-

As at 31 October 2024 and 1 November 2024	(1,962,790)	-	(1,962,790)	(102,977)	(2,065,767)


Profit/(loss) for the financial year available for discretionary division among members	-	(38,732 )	(38,732 )	-	(38,732 )

Members' interests after profit/(loss) for the year	(1,962,790)	(38,732)	(2,001,522)	(102,977)	(2,104,499)
Other divisions of profits (losses)	-	38,732	38,732	(38,732)	-
Drawings	(145,900)	-	(145,900)	-	(145,900)

Amounts due from members	-	-	-	(141,709)	-

As at 31 October 2025	(2,108,690)	-	(2,108,690)	(141,709)	(2,250,399)

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DNS ACCOUNTANTSS LLP

Notes to the Financial Statements

For The Year Ended 31 October 2025

1. General Information

DNS ACCOUNTANTSS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC358369 . The Registered Office is Dns House 382 Kenton Road, Harrow, Middlesex, HA3 8DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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	0%
Fixtures & Fittings	20% RBM
Computer Equipment	25% RBM

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

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DNS ACCOUNTANTSS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	555,600

As at 31 October 2025	555,600

Amortisation
As at 1 November 2024	454,920
Provided during the period	55,560

As at 31 October 2025	510,480

Net Book Value
As at 31 October 2025	45,120

As at 1 November 2024	100,680

5. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	516,503	20,750	31,346	568,599

As at 31 October 2025	516,503	20,750	31,346	568,599

Depreciation
As at 1 November 2024	-	16,398	30,168	46,566
Provided during the period	-	871	295	1,166

As at 31 October 2025	-	17,269	30,463	47,732

Net Book Value
As at 31 October 2025	516,503	3,481	883	520,867

As at 1 November 2024	516,503	4,352	1,178	522,033

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,152	12,152
Prepayments and accrued income	30	-
Amounts due from members	141,709	102,977

	153,891	115,129

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DNS ACCOUNTANTSS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1,513
Bank loans and overdrafts	6,213	6,214
VAT	272	272
Other creditors	1,014,847	1,014,847
Amounts due to group companies	1,412,142	1,260,688

	2,433,474	2,283,534

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	415,526	421,499

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