REGISTERED NUMBER: 10682071 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DUNPHYS LETTINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Freilich

S Freilich

SECRETARY:

G Freilich

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

10682071 (England and Wales)

ACCOUNTANTS:

mgr Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

85,218

16,348

CURRENT ASSETS

Debtors

5

19,095

10,830

Cash at bank

28,217

23,143

47,312

33,973

CREDITORS

Amounts falling due within one year

6

(46,731

)

(23,421

)

NET CURRENT ASSETS

581

10,552

TOTAL ASSETS LESS CURRENT LIABILITIES

85,799

26,900

CREDITORS

Amounts falling due after more than one year

7

(57,359

)

(33,815

)

PROVISIONS FOR LIABILITIES

9

(802

)

(3,106

)

NET ASSETS/(LIABILITIES)

27,638

(10,021

)

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

11

27,438

(10,221

)

SHAREHOLDERS' FUNDS

27,638

(10,021

)

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 directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

E Freilich - Director

1.	STATUTORY INFORMATION

Dunphys Lettings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% straight line

Computer equipment

-

33% on cost

Taxation

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment

Assets not measure at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalue amount where the impairment loss is a revaluation decrease.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

1,864

63,547

1,885

67,296

Additions

-

81,000

4,005

85,005

Disposals

-

(63,547

)

-

(63,547

)

At 31 March 2026

1,864

81,000

5,890

88,754

DEPRECIATION

At 1 April 2025

838

49,409

701

50,948

Charge for year

616

-

1,381

1,997

Eliminated on disposal

-

(49,409

)

-

(49,409

)

At 31 March 2026

1,454

-

2,082

3,536

NET BOOK VALUE

At 31 March 2026

410

81,000

3,808

85,218

At 31 March 2025

1,026

14,138

1,184

16,348

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

736

-

Other debtors

18,359

10,830

19,095

10,830

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Finance leases (see note 8)

16,567

9,516

Trade creditors

3,110

-

Amounts owed to group undertakings

-

1,000

Taxation and social security

-

3,173

Other creditors

27,054

9,732

46,731

23,421

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Finance leases (see note 8)

57,359

33,815

8.	LEASING AGREEMENTS

Minimum lease payments under finance leases fall due as follows:

Finance leases

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

16,567

9,516

Between one and five years

57,359

33,815

73,926

43,331

The company is the beneficial owner of a vehicle financed under a hire purchase agreement held by Emco Properties Limited. The related asset and liability are recognised in these financial statements.

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

802

3,106

Deferred

tax

£

Balance at 1 April 2025

3,106

Provided during year

(2,304

)

Balance at 31 March 2026

802

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary A

1

100

100

100

Ordinary B

1

100

100

200

200

11.

RESERVES

Retained

earnings

£

At 1 April 2025

(10,221

)

Profit for the year

37,659

At 31 March 2026

27,438

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

E Freilich

Balance outstanding at start of year

9,589

6,772

Amounts advanced

15,860

30,550

Amounts repaid

(8,070

)

(27,733

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,379

9,589

The loan was repaid by the director on 1 August 2026.

13.	RELATED PARTY DISCLOSURES

Natidan Ltd

A company in which E Freilich is a director.

31.3.26

31.3.25

£

£

Amount due from related party at the balance sheet date

736

-