ACCOUNTS - Final Accounts preparation

Registered number: 16049165

DTCO LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026


DTCO LTD

COMPANY INFORMATION

Directors	D T Stevens (appointed 29 October 2024)
	O J Stevens (appointed 27 October 2025)


Registered number	16049165


Registered office	9 Grosvenor Hill Court
	15 Bourdon Street
	London
	England
	W1K 3PX


Accountants	Sopher + Co LLP
	Chartered Accountants
	5 Elstree Gate
	Elstree Way
	Borehamwood
	Hertfordshire
	WD6 1JD


DTCO LTD

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 5


DTCO LTD REGISTERED NUMBER:16049165

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026
Note		£

Fixed assets
Tangible assets	4		451

Current assets
Debtors: amounts falling due within one year	5	78,309
Cash at bank and in hand		335
		78,644
Current liabilities
Creditors: amounts falling due within one year	6	(76,518)
Net current liabilities			2,126
Net liabilities			2,577

Capital and reserves
Called up share capital			1
Profit and loss account			2,576
			2,577

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D T Stevens

Director

Date: 29 July 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1


DTCO LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

DTCO Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 9 Grosvenor Hill Court, 15 Bourdon Street, London, England, W1K 3PX.
The Company was incorporated on 29 October 2024 and commenced trading on the same date.
The principal activity of the Company for the period was that of management consulting.
The Company's functional and presentational currency is £ Sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2


DTCO LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measures at transaction price, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price.

2.8

Financial instruments

The Company enters into basic financial instrument transactions. Basic financial instruments, including trade debtors, trade creditors, cash and loans to related parties, are accounted for in accordance with FRS 102 Section 11.

Employees

The average monthly number of employees, including directors, during the period was 2.

Page 3


DTCO LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	833
	At 31 March 2026	833
	Depreciation
	Charge for the period on owned assets	382
	At 31 March 2026	382
	Net book value
	At 31 March 2026	451

Debtors

					2026
					£


	Other debtors	685
	Prepayments and accrued income	77,624
		78,309

6.	Creditors: Amounts falling due within one year
		2026
		£

	Trade creditors	3,759
	Corporation tax	510
	Other creditors	70,449
	Accruals and deferred income	1,800
		76,518

Page 4


DTCO LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

7.	Related party transactions
	Included within other creditors is an amount of £70,449 owed to the directors. This amount is interest free and repayable on demand.

Page 5