DPM INVESTMENTS LTD


Director	Daniel Paul Mew


Registered Address	1648/1649 Parkway Solent Business Park
	Whiteley
	PO15 7AH


Registered Number	09369672 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		1,383		-
Investments	6		131,973		55,450
Investment property	5		396,230		369,588
			529,586		425,038
Current assets
Debtors	7	58,906		10,084
Cash at bank and on hand		41,582		141,129
		100,488		151,213
Creditors amounts falling due within one year	8	(316,669)		(310,486)
Net current assets (liabilities)			(216,181)		(159,273)
Total assets less current liabilities			313,405		265,765
Net assets			313,405		265,765
Capital and reserves
Called up share capital			100		100
Revaluation reserve			94,310		94,931
Profit and loss account			218,995		170,734
Shareholders' funds			313,405		265,765

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 September 2026, and are signed on its behalf by:

Daniel Paul Mew
Director
Registered Company No. 09369672

DPM INVESTMENTS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	33

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,568	1,568
At 31 December 25	1,568	1,568
Depreciation and impairment
Charge for year	185	185
At 31 December 25	185	185
Net book value
At 31 December 25	1,383	1,383
At 31 December 24	-	-

5.	Investment property


		£
	Fair value at 01 January 25	369,588
	Additions	26,642
	At 31 December 25	396,230

6.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 January 25	55,450	55,450
Additions	171,954	171,954
Revaluations	(827)	(827)
Disposals	(94,604)	(94,604)
At 31 December 25	131,973	131,973
Net book value
At 31 December 25	131,973	131,973
At 31 December 24	55,450	55,450

	Notes
	¹Other investments other than loans

7.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	206	-
Amounts owed by associates and joint ventures / participating interests	58,700	10,000
Other debtors	-	84
Total	58,906	10,084

8.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	183,129	183,177
Amounts owed to related parties	99,054	77,319
Taxation and social security	34,486	31,645
Other creditors	-	18,345
Total	316,669	310,486

9.	Related party transactions
	As at the balance sheet date, included in debtors due within one year is £58,700 (2024: £10,000) due and payable from the DPM Pension Scheme. As at the balance sheet date, included in creditors due within one year is £99,054 (2024: £77,319) due and payable to African Adventures Ltd , a company in which there is common ownership and control. As at the balance sheet date, included in creditors due within one year is £nil (2024: £18,345) due and payable to the director. The loan is interest free & repayable on demand.

Related party transactions

As at the balance sheet date, included in debtors due within one year is £58,700 (2024: £10,000) due and payable from the DPM Pension Scheme.

As at the balance sheet date, included in creditors due within one year is £99,054 (2024: £77,319) due and payable to African Adventures Ltd , a company in which there is common ownership and control.

As at the balance sheet date, included in creditors due within one year is £nil (2024: £18,345) due and payable to the director. The loan is interest free & repayable on demand.

10.	Controlling party
	The controlling party is Mr D P Mew.