REGISTERED NUMBER: 12356249 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DTP 2.0 LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D D Hawtin

N L Taylor

REGISTERED OFFICE:

5 Eastfield Place

Thurgoland

Sheffield

S35 7FJ

REGISTERED NUMBER:

12356249 (England and Wales)

ACCOUNTANTS:

Highdale Accounting Ltd

Highdale Cottage

217 Barnsley Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8TS

FIXED ASSETS

Intangible assets

4

-

2,084

Property, plant and equipment

5

7,729

40,563

7,729

42,647

CURRENT ASSETS

Inventories

-

200

Debtors

6

5,000

1,522

Cash at bank

52,753

7,732

57,753

9,454

CREDITORS

Amounts falling due within one year

7

58,120

85,729

NET CURRENT LIABILITIES

(367

)

(76,275

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,362

(33,628

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,262

(33,728

)

7,362

(33,628

)

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 25 September 2026 and were signed on its behalf by:

D D Hawtin - Director

1.	STATUTORY INFORMATION

DTP 2.0 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

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.

Going concern

These financial statements are prepared on the going concern basis. The directors have a reasonableexpectation that the company will continue in operational existence for the foreseeable future. Thecompany's major liability relates to the directors' loan account. The director has given an undertaking to support the company until it returns to a net assets position.

Government grants

The accrual model has been adopted for grants received and are classified as revenue-based grant income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

4,167

Disposals

(4,167

)

At 31 December 2025

-

AMORTISATION

At 1 January 2025

2,083

Eliminated on disposal

(2,083

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

2,084

5.	PROPERTY, PLANT AND EQUIPMENT

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

9,002

45,371

47,948

2,557

104,878

Additions

1,150

2,928

-

558

4,636

Disposals

(3,469

)

(44,414

)

(47,948

)

(1,545

)

(97,376

)

At 31 December 2025

6,683

3,885

-

1,570

12,138

DEPRECIATION

At 1 January 2025

2,993

25,144

34,333

1,845

64,315

Charge for year

1,337

778

-

351

2,466

Eliminated on disposal

(1,886

)

(24,979

)

(34,333

)

(1,174

)

(62,372

)

At 31 December 2025

2,444

943

-

1,022

4,409

NET BOOK VALUE

At 31 December 2025

4,239

2,942

-

548

7,729

At 31 December 2024

6,009

20,227

13,615

712

40,563

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

5,000

1,522

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

424

Taxation and social security

3,286

1,113

Other creditors

54,834

84,192

58,120

85,729