Registered number
00912438
De, Thomas & Partners Limited
Filleted Accounts
31 December 2025

De, Thomas & Partners Limited
Registered number: | 00912438
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 49,805 |  |  | 49,805
Current assets
Investments held as current assets | 4 |  | 2,472,585 |  |  | 2,147,143
Cash at bank and in hand |  |  | 8,158 |  |  | 4,224
|  |  | 2,480,743 |  |  | 2,151,367
Creditors: amounts falling due within one year | 5 |  | (4,657) |  |  | -
Net current assets |  |  |  | 2,476,086 |  |  | 2,151,367
Total assets less current liabilities |  |  |  | 2,525,891 |  |  | 2,201,172
Provisions for liabilities | 6 |  |  | (100,026) |  |  | -
Net assets |  |  |  | 2,425,865 |  |  | 2,201,172
Capital and reserves
Called up share capital |  |  |  | 50,050 |  |  | 50,050
Profit and loss account |  |  |  | 2,375,815 |  |  | 2,151,122
Shareholders' funds |  |  |  | 2,425,865 |  |  | 2,201,172
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ingrid De
Director
Approved by the board on 12 August 2026

De, Thomas & Partners Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| 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.
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 January 2025 | 49,805
| At 31 December 2025 | 49,805
4 | Investments held as current assets | 2025 |  | 2024
£ | £
| Fair value
| Listed investments | 2,472,585 |  | 2,147,143
| Increase/(decrease) in fair value included in the profit and loss account for the financial year
| Listed investments | 296,360 |  | 79,884
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 4,657 |  | -
6 | Deferred tax | 2025 |  | 2024
£ | £
| At 1 January 2025 | - |  | -
| Provided in year | 100,026 |  | -
| At 31 December 2025 | 100,026 |  | -
7 | Other information
| De, Thomas & Partners Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 24 Meadowbank, London, NW3 3AY

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