REGISTERED NUMBER: 04746878 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

D & P Trophies Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D Neville

H Neville

SECRETARY:

H Neville

REGISTERED OFFICE:

14 Swan Road

Swan Industrial Estate

Washington

Tyne and Wear

NE38 8JJ

REGISTERED NUMBER:

04746878 (England and Wales)

ACCOUNTANTS:

TTR Barnes Limited

Chartered Accountants

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,205

11,429

11,205

11,429

CURRENT ASSETS

Stocks

24,713

22,755

Debtors

6

10,045

14,505

Cash at bank and in hand

43,150

32,975

77,908

70,235

CREDITORS

Amounts falling due within one year

7

43,963

32,864

NET CURRENT ASSETS

33,945

37,371

TOTAL ASSETS LESS CURRENT LIABILITIES

45,150

48,800

CREDITORS

Amounts falling due after more than one year

8

(31,908

)

(39,807

)

PROVISIONS FOR LIABILITIES

(2,091

)

(2,125

)

NET ASSETS

11,151

6,868

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,051

6,768

SHAREHOLDERS' FUNDS

11,151

6,868

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

D Neville - Director

H Neville - Director

1.	STATUTORY INFORMATION

D & P Trophies 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.

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.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider to be

appropriate.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the aquisition of the business, has now been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated life of five years.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction vale and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Interest charged on hire purchase and finance lease agreements is charged to the profit and loss account using the sum of the digits method over the term of the lease.

Rentals paid under operating leases are charged to the profit and loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

75,000

3,835

78,835

AMORTISATION

At 1 January 2025

and 31 December 2025

75,000

3,835

78,835

NET BOOK VALUE

At 31 December 2025

-

-

-

At 31 December 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

33,436

Additions

2,693

At 31 December 2025

36,129

DEPRECIATION

At 1 January 2025

22,007

Charge for year

2,917

At 31 December 2025

24,924

NET BOOK VALUE

At 31 December 2025

11,205

At 31 December 2024

11,429

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,321

13,433

Other debtors

724

1,072

10,045

14,505

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,900

5,900

Trade creditors

11,033

11,086

Taxation and social security

21,812

11,197

Other creditors

5,218

4,681

43,963

32,864

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,081

25,963

Other creditors

11,827

13,844

31,908

39,807

Amounts falling due in more than five years:

Repayable by instalments

Bank Loan - More Than 5 Years

-

3,363

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

6,941

6,941

Between one and five years

1,818

2,909

8,759

9,850