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Registered number: SC751454
Dlp Group Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC751454
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,573 7,373
18,573 7,373
CURRENT ASSETS
Debtors 5 95,766 58,875
Cash at bank and in hand 5,871 20,966
101,637 79,841
Creditors: Amounts Falling Due Within One Year 6 (139,974 ) (87,342 )
NET CURRENT ASSETS (LIABILITIES) (38,337 ) (7,501 )
TOTAL ASSETS LESS CURRENT LIABILITIES (19,764 ) (128 )
NET LIABILITIES (19,764 ) (128 )
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account (19,774 ) (138 )
SHAREHOLDERS' FUNDS (19,764) (128)
Page 1
Page 2
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Profit and Loss Account.
On behalf of the board
Mrs Christina Quinn
Director
19th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dlp Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC751454 . The registered office is 95 Easter Road, Edinburgh, EH7 5PW.
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.
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. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 15)
6 15
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2024 13,108 - 13,108
Additions - 14,000 14,000
As at 30 November 2025 13,108 14,000 27,108
Depreciation
As at 1 December 2024 5,735 - 5,735
Provided during the period - 2,800 2,800
As at 30 November 2025 5,735 2,800 8,535
Net Book Value
As at 30 November 2025 7,373 11,200 18,573
As at 1 December 2024 7,373 - 7,373
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 95,573 48,715
Other debtors 193 10,160
95,766 58,875
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (3 ) (1 )
Other creditors 122,564 73,120
Taxation and social security 17,413 14,223
139,974 87,342
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 4