REGISTERED NUMBER: 10418407 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DONGPO CAPITAL (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr W F S May

REGISTERED OFFICE:

4 Comet House

Calleva Park

Aldermaston

Berkshire

RG7 8JA

REGISTERED NUMBER:

10418407 (England and Wales)

ACCOUNTANTS:

Durrants - Calleva

Accountants and Tax Advisors

4 Comet House

Calleva Park

Aldermaston

Berkshire

RG7 8JA

FIXED ASSETS

Tangible assets

4

11,387

15,183

Investments

5

15,600

15,600

26,987

30,783

CURRENT ASSETS

Stocks

-

178,929

Debtors

6

85,745

23,201

85,745

202,130

CREDITORS

Amounts falling due within one year

7

112,719

310,339

NET CURRENT LIABILITIES

(26,974

)

(108,209

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13

(77,426

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

12

(77,427

)

13

(77,426

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:

Mr W F S May - Director

1.	STATUTORY INFORMATION

Dongpo Capital (UK) 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.

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

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

26,242

DEPRECIATION

At 1 January 2025

11,059

Charge for year

3,796

At 31 December 2025

14,855

NET BOOK VALUE

At 31 December 2025

11,387

At 31 December 2024

15,183

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31/12/25

31/12/24

£

£

Balance brought forward

15,600

-

Additions

-

15,600

15,600

15,600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Amounts owed by group undertakings

82,745

700

Other debtors

3,000

22,501

85,745

23,201

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

23,771

24,011

Trade creditors

40,331

30,564

Amounts owed to group undertakings

-

13,200

Taxation and social security

48,017

(17,362

)

Other creditors

600

259,926

112,719

310,339