REGISTERED NUMBER: 07897637 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DYNAMIC PRODUCE MARKETING LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Michael John Perry

REGISTERED OFFICE:

Five Ways

57-59 Hatfield Road

Potters Bar

Hertfordshire

EN6 1HS

REGISTERED NUMBER:

07897637 (England and Wales)

ACCOUNTANTS:

SRG Newmans Limited

Five Ways

57-59 Hatfield Road

Potters Bar

Hertfordshire

EN6 1HS

FIXED ASSETS

Tangible assets

3

11,387

5,705

Investments

4

8,188

8,188

19,575

13,893

CURRENT ASSETS

Stocks

12,500

7,893

Debtors

5

416,472

451,106

Cash at bank

1,282,726

922,323

1,711,698

1,381,322

CREDITORS

Amounts falling due within one year

6

392,601

426,734

NET CURRENT ASSETS

1,319,097

954,588

TOTAL ASSETS LESS CURRENT LIABILITIES

1,338,672

968,481

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

1,338,671

968,480

SHAREHOLDERS' FUNDS

1,338,672

968,481

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 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 4 September 2026 and were signed by:

Mr Michael John Perry - Director

1.	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.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

4,363

17,716

22,079

Additions

-

11,447

11,447

At 31 December 2025

4,363

29,163

33,526

DEPRECIATION

At 1 January 2025

3,025

13,349

16,374

Charge for year

335

5,430

5,765

At 31 December 2025

3,360

18,779

22,139

NET BOOK VALUE

At 31 December 2025

1,003

10,384

11,387

At 31 December 2024

1,338

4,367

5,705

4.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Other

8,188

8,188

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

384,668

414,875

VAT

31,345

35,741

Prepayments

459

490

416,472

451,106

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

238,379

289,489

Tax

134,592

119,603

Social security and other taxes

2,265

2,737

Other creditors

747

2,608

Net wages

12,444

8,299

Directors' current accounts

424

98

Accrued expenses

3,750

3,900

392,601

426,734

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

8.

RESERVES

Retained

earnings

£

At 1 January 2025

968,480

Profit for the year

408,078

Dividends

(37,887

)

At 31 December 2025

1,338,671

9.	RELATED PARTY DISCLOSURES

Ajlp Holdings Limited is the holding company of Dynamic Produce Marketing Limited and Mr M Perry serves as a director of both companies.

10.	ULTIMATE CONTROLLING PARTY

It is the opinion of the director that Mr M Perry is the controlling party by virtue of his directorship and shareholding.