DCD Consultants Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 13721033

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,470		677

			1,470		677
CURRENT ASSETS
Investments	5	20,000		-
Cash at bank and in hand		43,908		37,735

		63,908		37,735
Creditors: Amounts Falling Due Within One Year	6	(29,407 )		(25,476 )

NET CURRENT ASSETS (LIABILITIES)			34,501		12,259

TOTAL ASSETS LESS CURRENT LIABILITIES			35,971		12,936

NET ASSETS			35,971		12,936

CAPITAL AND RESERVES
Called up share capital	7		25		25
Income Statement			35,946		12,911

SHAREHOLDERS' FUNDS			35,971		12,936

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DCD Consultants Limited

Statement of Financial Position (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 Income Statement.

On behalf of the board

Mrs Carla Hewitt

Director

26/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

DCD Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13721033 . The registered office is 40B East Hill, Woking, Surrey, GU22 8DN.

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.

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:

Computer Equipment

33%

2.4. Taxation

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

2.5. Other Accounting Policies

Cash

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an

unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

...CONTINUED

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DCD Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Other Accounting Policies - continued

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	899
Additions	1,398

As at 31 March 2026	2,297

Depreciation
As at 1 April 2025	222
Provided during the period	605

As at 31 March 2026	827

Net Book Value
As at 31 March 2026	1,470

As at 1 April 2025	677

5. Current Asset Investments

	2026	2025
	£	£
Listed investments	20,000	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	123
Other creditors	408	-
Taxation and social security	28,998	25,353

	29,407	25,476

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	25	25

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