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core:OtherReservesSubtotal 2025-03-31 07764170 core:RetainedEarningsAccumulatedLosses 2025-03-31 07764170 core:LandBuildings 2026-03-31 07764170 core:PlantMachinery 2026-03-31 07764170 core:Vehicles 2026-03-31 07764170 core:FurnitureFittings 2026-03-31 07764170 core:OfficeEquipment 2026-03-31 07764170 core:NetGoodwill 2026-03-31 07764170 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 07764170 core:ListedExchangeTraded 2026-03-31 07764170 core:UnlistedNon-exchangeTraded 2026-03-31 07764170 core:LandBuildings 2025-03-31 07764170 core:PlantMachinery 2025-03-31 07764170 core:Vehicles 2025-03-31 07764170 core:FurnitureFittings 2025-03-31 07764170 core:OfficeEquipment 2025-03-31 07764170 core:NetGoodwill 2025-03-31 07764170 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 07764170 core:ListedExchangeTraded 2025-03-31 07764170 core:UnlistedNon-exchangeTraded 2025-03-31 07764170 core:LandBuildings 2025-04-01 2026-03-31 07764170 core:PlantMachinery 2025-04-01 2026-03-31 07764170 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2025-03-31 07764170 dpl:GroupUndertakings 2024-04-01 2025-03-31 07764170 dpl:ParticipatingInterests 2024-04-01 2025-03-31 07764170 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 07764170 core:ListedExchangeTraded 2024-04-01 2025-03-31 07764170 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 07764170 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 07764170 core:NetGoodwill 2026-03-31 07764170 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 07764170 core:LandBuildings 2026-03-31 07764170 core:PlantMachinery 2026-03-31 07764170 core:Vehicles 2026-03-31 07764170 core:FurnitureFittings 2026-03-31 07764170 core:OfficeEquipment 2026-03-31 07764170 core:AfterOneYear 2026-03-31 07764170 core:WithinOneYear 2026-03-31 07764170 core:ListedExchangeTraded 2026-03-31 07764170 core:UnlistedNon-exchangeTraded 2026-03-31 07764170 core:ShareCapital 2026-03-31 07764170 core:SharePremium 2026-03-31 07764170 core:RevaluationReserve 2026-03-31 07764170 core:OtherReservesSubtotal 2026-03-31 07764170 core:RetainedEarningsAccumulatedLosses 2026-03-31 07764170 core:NetGoodwill 2025-03-31 07764170 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 07764170 core:LandBuildings 2025-03-31 07764170 core:PlantMachinery 2025-03-31 07764170 core:Vehicles 2025-03-31 07764170 core:FurnitureFittings 2025-03-31 07764170 core:OfficeEquipment 2025-03-31 07764170 core:AfterOneYear 2025-03-31 07764170 core:WithinOneYear 2025-03-31 07764170 core:ListedExchangeTraded 2025-03-31 07764170 core:UnlistedNon-exchangeTraded 2025-03-31 07764170 core:ShareCapital 2025-03-31 07764170 core:SharePremium 2025-03-31 07764170 core:RevaluationReserve 2025-03-31 07764170 core:OtherReservesSubtotal 2025-03-31 07764170 core:RetainedEarningsAccumulatedLosses 2025-03-31 07764170 core:NetGoodwill 2024-03-31 07764170 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 07764170 core:LandBuildings 2024-03-31 07764170 core:PlantMachinery 2024-03-31 07764170 core:Vehicles 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PIPELINE ASSURE LIMITED

Registered Number
07764170
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

PIPELINE ASSURE LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | David Colin Bacon
| Tracey Jane Bacon

Registered Address | York House Thornfield Business Park
| Standard Way Business Park
| Northallerton
| DL6 2XQ

Registered Number | 07764170 (England and Wales)

PIPELINE ASSURE LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 115,135 |  |  |  | 157
Investment property | 4 |  |  | 238,294 |  |  |  | 272,000
|  |  |  | 353,429 |  |  |  | 272,157
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 57,838 |  |  |  | 44,038 |  |
Cash at bank and on hand |  | 158 |  |  |  | 300 |  |
|  | 57,996 |  |  |  | 44,338 |  |
Creditors amounts falling due within one year | 6 | (65,048) |  |  |  | (36,522) |  |
Net current assets (liabilities) |  |  |  | (7,052) |  |  |  | 7,816
Total assets less current liabilities |  |  |  | 346,377 |  |  |  | 279,973
Creditors amounts falling due after one year | 7 |  |  | (99,986) |  |  |  | (15,000)
Provisions for liabilities | 8 |  |  | (47,300) |  |  |  | -
Net assets |  |  |  | 199,091 |  |  |  | 264,973
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 132,465 |  |  |  | 180,171
Profit and loss account |  |  |  | 66,526 |  |  |  | 84,702
Shareholders' funds |  |  |  | 199,091 |  |  |  | 264,973

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 August 2026, and are signed on its behalf by:
David Colin Bacon Director Registered Company No. 07764170

PIPELINE ASSURE LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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 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.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 33
| Vehicles | 20
| Office Equipment | 15

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | - |  | - |  | 200 |  | 1,244 |  | 1,444
| Additions | 104,661 |  | 12,954 |  | - |  | - |  | 117,615
| At 31 March 26 | 104,661 |  | 12,954 |  | 200 |  | 1,244 |  | 119,059
| Depreciation and impairment
| At 01 April 25 | - |  | - |  | 172 |  | 1,115 |  | 1,287
| Charge for year | - |  | 2,591 |  | 3 |  | 43 |  | 2,637
| At 31 March 26 | - |  | 2,591 |  | 175 |  | 1,158 |  | 3,924
| Net book value
| At 31 March 26 | 104,661 |  | 10,363 |  | 25 |  | 86 |  | 115,135
| At 31 March 25 | - |  | - |  | 28 |  | 129 |  | 157

4. | Investment property
--- | ---
| Investment property is held at market value as valued by the directors.

|  | £
| Fair value at 01 April 25 | 272,000
| Disposals | (10,000)
| Fair value adjustments | (23,706)
| At 31 March 26 | 238,294

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 18,213 |  | 6,238
| Other debtors | 39,625 |  | 37,550
| Prepayments and accrued income | - |  | 250
| Total | 57,838 |  | 44,038

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 31 |  | -
| Bank borrowings and overdrafts | 5,007 |  | 5,000
| Taxation and social security | 7,743 |  | 8,422
| Other creditors | 49,529 |  | 20,380
| Accrued liabilities and deferred income | 2,738 |  | 2,720
| Total | 65,048 |  | 36,522

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 99,986 |  | 15,000
| Total | 99,986 |  | 15,000

8. | Provisions for liabilities
--- | ---
| The provision for deferred tax is made up of £3,300 in respect of accelerated capital allowances, £44,000 in respect of fair value on investment property.

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 47,300 |  | -
| Total | 47,300 |  | -

9. | Related party transactions
--- | ---
| During the year the directors had a loan account with the company. At the balance sheet date, the company owed the directors £49,529 (2025 - £20,380), This loan is unsecured, interest free and repayable upon demand. During the year the company entered into transactions with Gold Hill Drinks Company Limited in which a director of this company has a beneficial interest. That entity is also owned jointly with a close family member. At the balance sheet date, amounts due from this related party totalled £39,625 (2025: £37,550). The balance arises from a nature of transactions including loan advances. The outstanding balance is unsecured, interest free, and repayable on demand. No guarantees have been given or received in respect of this balance.