DCTR Group Ltd

(Registration number: 10216149)
Balance Sheet as at 31 March 2026

	Note	31.03.26		31.12.24
		£	£	£	£
FIXED ASSETS
Tangible assets	4		16,963		32,369
CURRENT ASSETS
Debtors	5	182,728		108,327
Cash at bank and in hand		80,230		87,007
		262,958		195,334
CREDITORS
Creditors within 1yr	6	163,861		98,984
Net current assets			99,097		96,350
Total assets less current liabilities			116,060		128,719
Creditors Amounts falling due after more than one year	6		60,617		24,537
PROVISIONS FOR LIABILITIES			2,512		15,977
Net assets			52,931		88,205
CAPITAL AND RESERVES
Called up share capital			10		10
Profit and loss account			52,921		88,195
Shareholders' funds			52,931		88,205

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

DCTR Group Ltd

(Registration number: 10216149)
Balance Sheet as at 31 March 2026 (continued)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 August 2026

......................................... T Durrant Director

DCTR Group Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

1.	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the Board on 28 August 2026.

2.	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

DCTR Group Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026 (continued)

2	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	Straight line over 3 years
Motor Vehicles	Straight line over 5 years
Leasehold property	Straight line over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

DCTR Group Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

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

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

DCTR Group Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026 (continued)

3.	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 14 (2024 - 14).

4.	Tangible assets

	Short leasehold land and buildings £	Plant and machinery etc £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	15,965	47,462	37,695	101,122
Additions	-	2,845	-	2,845
At 31 March 2026	15,965	50,307	37,695	103,967
Depreciation
At 1 January 2025	1,596	37,001	30,156	68,753
Charge for the period	1,996	8,716	7,539	18,251
At 31 March 2026	3,592	45,717	37,695	87,004
Carrying amount
At 31 March 2026	12,373	4,590	-	16,963
At 31 December 2024	14,369	10,461	7,539	32,369

5.

Debtors

Current	31.03.26 £	31.12.24 £
Trade debtors	168,437	85,134
Prepayments	8,242	13,099
Other debtors	6,049	10,094
	182,728	108,327

DCTR Group Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026 (continued)

6.

Creditors

Creditors: amounts falling due within one year

	Note	31.03.26 £	31.12.24 £
Due within one year
Loans and borrowings	7	5,556	6,713
Trade creditors		11,024	-
Taxation and social security		89,972	61,927
Accruals and deferred income		40,078	21,677
Other creditors		17,231	8,667
		163,861	98,984