REGISTERED NUMBER: 08999622 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

DDRT Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Dunham

E Novikov

R F Tucker

D Lacmanovic

REGISTERED OFFICE:

107-111 Fleet Street

Ludgate House

London

EC4A 2AB

REGISTERED NUMBER:

08999622 (England and Wales)

ACCOUNTANTS:

Harris & Co

Chartered Accountants

2 Pavilion Court

600 Pavilion Drive

Northampton

NN4 7SL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,759

93

1,759

93

CURRENT ASSETS

Debtors

6

307,008

263,414

Cash at bank

86,302

321,424

393,310

584,838

CREDITORS

Amounts falling due within one year

7

392,043

421,992

NET CURRENT ASSETS

1,267

162,846

TOTAL ASSETS LESS CURRENT LIABILITIES

3,026

162,939

CAPITAL AND RESERVES

Called up share capital

3,403

3,403

Share premium

1,045,729

1,045,729

Retained earnings

(1,046,106

)

(886,193

)

SHAREHOLDERS' FUNDS

3,026

162,939

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

D P Dunham - Director

1.	STATUTORY INFORMATION

DDRT 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.

Turnover

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

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.

Development costs are being amortised evenly over their estimated useful life of five years.

Computer software is being amortised evenly over its estimated useful 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 etc

-

20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or 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 6 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

869,147

AMORTISATION

At 1 January 2025

and 31 December 2025

869,147

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

69,498

Additions

2,366

At 31 December 2025

71,864

DEPRECIATION

At 1 January 2025

69,405

Charge for year

700

At 31 December 2025

70,105

NET BOOK VALUE

At 31 December 2025

1,759

At 31 December 2024

93

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

134,166

155,449

Other debtors

172,842

107,965

307,008

263,414

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

25,113

49,715

Taxation and social security

147,861

133,528

Other creditors

219,069

238,749

392,043

421,992

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

D P Dunham

Balance outstanding at start of year

3,197

263,354

Amounts advanced

-

69,843

Amounts repaid

-

(330,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,197

3,197

9.	RELATED PARTY DISCLOSURES

Consumer Dispute Resolution Limited, a company related by guarantee, is a related party by virtue of some directors of that company also being directors of DDRT Limited. DDRT Limited made sales on normal commercial terms of £1,172,540 (2024 £1,250,016) to Consumer Dispute Resolution Limited. On 31 December 2025, Consumer Dispute Resolution Limited owed the company £138,781 (2024 £160,414).