REGISTERED NUMBER: 13953896 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Dps Portfolio Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

Mr D P Simpson

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

13953896 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Investment property

4

752,000

1,020,000

CURRENT ASSETS

Debtors

5

105,001

105,001

Cash at bank

2,636

1,368

107,637

106,369

CREDITORS

Amounts falling due within one year

6

343,601

343,923

NET CURRENT LIABILITIES

(235,964

)

(237,554

)

TOTAL ASSETS LESS CURRENT LIABILITIES

516,036

782,446

CREDITORS

Amounts falling due after more than one year

7

(484,718

)

(458,826

)

PROVISIONS FOR LIABILITIES

(6,262

)

-

NET ASSETS

25,056

323,620

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

8

26,694

300,956

Retained earnings

(1,639

)

22,663

25,056

323,620

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 director acknowledges his 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 director and authorised for issue on 25 August 2026 and were signed by:

Mr D P Simpson - Director

1.	STATUTORY INFORMATION

Dps Portfolio 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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Going concern

The financial statements have been prepared on the going concern basis. The director is of the opinion that the shareholders will continue to support it and provide adequate funding when necessary to enable it to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,020,000

Revaluations

(268,000

)

At 31 March 2026

752,000

NET BOOK VALUE

At 31 March 2026

752,000

At 31 March 2025

1,020,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2024

719,044

Valuation in 2025

300,956

Valuation in 2026

(268,000

)

752,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

105,001

105,001

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

10,323

10,323

Amounts owed to associates

16,336

1,500

Taxation and social security

-

5,321

Other creditors

316,942

326,779

343,601

343,923

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

484,718

458,826

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

440,133

414,241

8.

RESERVES

Revaluation

reserve

£

At 1 April 2025

300,956

Revaluation reserve

(274,262

)

At 31 March 2026

26,694

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dps Portfolio Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dps Portfolio Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dps Portfolio Limited and state those matters that we have agreed to state to the director of Dps Portfolio Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dps Portfolio Limited and its director for our work or for this report.

It is your duty to ensure that Dps Portfolio Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Dps Portfolio Limited. You consider that Dps Portfolio Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dps Portfolio Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

Date: .............................................