DCTO Consulting Ltd

Financial Statements for the Year Ended 31 May 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Owen

REGISTERED OFFICE:

56 Nursery Hill

St Andrews Place

Hitchin

Hertfordshire

SG4 9GD

REGISTERED NUMBER:

10749520 (England and Wales)

ACCOUNTANTS:

Hargreaves Owen Ltd

Chartered Certified Accountants

Red Sky House

Fairclough Hall, Halls Green

Weston

Hertfordshire

SG4 7DP

FIXED ASSETS

Tangible assets

4

4

336

Investments

5

48,294

38,362

48,298

38,698

CURRENT ASSETS

Debtors

6

49,412

45,758

Cash at bank

80,129

51,626

129,541

97,384

CREDITORS

Amounts falling due within one year

7

39,628

31,021

NET CURRENT ASSETS

89,913

66,363

TOTAL ASSETS LESS CURRENT LIABILITIES

138,211

105,061

CAPITAL AND RESERVES

Called up share capital

8

110

110

Revaluation reserve

9

-

(1,638

)

Retained earnings

138,101

106,589

SHAREHOLDERS' FUNDS

138,211

105,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 16 September 2026 and were signed by:

Mr D Owen - Director

1.	STATUTORY INFORMATION

DCTO Consulting Ltd 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.

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

-

50% on cost

Computer equipment

-

50% on cost

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2025

and 31 May 2026

1,019

1,714

2,733

DEPRECIATION

At 1 June 2025

1,017

1,380

2,397

Charge for year

-

332

332

At 31 May 2026

1,017

1,712

2,729

NET BOOK VALUE

At 31 May 2026

2

2

4

At 31 May 2025

2

334

336

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 June 2025

38,362

Revaluations

9,932

At 31 May 2026

48,294

NET BOOK VALUE

At 31 May 2026

48,294

At 31 May 2025

38,362

Cost or valuation at 31 May 2026 is represented by:

Other

investments

£

Valuation in 2025

(1,638

)

Valuation in 2026

9,932

Cost

40,000

48,294

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

19,062

-

Prepayments and accrued income

-

15,408

19,062

15,408

Amounts falling due after more than one year:

Interco Loan

30,350

30,350

Aggregate amounts

49,412

45,758

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation tax

30,069

21,338

PAYE

121

177

VAT

8,590

9,276

Directors' current accounts

848

230

39,628

31,021

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary A

£1

100

100

10

Ordinary B

£1

10

10

110

110

9.

RESERVES

Revaluation

reserve

£

At 1 June 2025

(1,638

)

SJP investment revaluation

1,638

At 31 May 2026

-