REGISTERED NUMBER: 03302044 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2026

for

Document Despatch Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L D Foster

M Baker

REGISTERED OFFICE:

The Courtyard

19-23 Homesteads Road

Kempshott

Basingstoke

Hampshire

RG22 5LQ

REGISTERED NUMBER:

03302044 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

192,272

178,600

192,272

178,600

CURRENT ASSETS

Stocks

28,540

27,893

Debtors

6

523,010

390,095

Cash at bank and in hand

124,514

289,542

676,064

707,530

CREDITORS

Amounts falling due within one year

7

601,610

629,253

NET CURRENT ASSETS

74,454

78,277

TOTAL ASSETS LESS CURRENT LIABILITIES

266,726

256,877

PROVISIONS FOR LIABILITIES

9

46,874

42,854

NET ASSETS

219,852

214,023

CAPITAL AND RESERVES

Called up share capital

10

95,714

95,714

Share premium

75,000

75,000

Retained earnings

49,138

43,309

SHAREHOLDERS' FUNDS

219,852

214,023

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2026 and were signed on its behalf by:

M Baker - Director

1.	STATUTORY INFORMATION

Document Despatch 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.

Goodwill

Amortisation is calculated so as to write off the cost of an asset, net of anticipated disposal proceeds, over the estimated useful economic life of that asset as follows:

Original Goodwill - over 20 years

Goodwill purchased in 2011 - over 5 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.

Improvements to property

-

33% on cost

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

at varying rates on cost

Stocks

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

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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, adjusted for indexation where applicable.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2025

and 31 July 2026

1,049,370

AMORTISATION

At 1 August 2025

and 31 July 2026

1,049,370

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 August 2025

25,474

944,203

109,056

1,078,733

Additions

-

58,976

-

58,976

Disposals

(10,441

)

(209,269

)

(40,024

)

(259,734

)

At 31 July 2026

15,033

793,910

69,032

877,975

DEPRECIATION

At 1 August 2025

25,474

773,026

101,633

900,133

Charge for year

-

41,712

3,592

45,304

Eliminated on disposal

(10,441

)

(209,269

)

(40,024

)

(259,734

)

At 31 July 2026

15,033

605,469

65,201

685,703

NET BOOK VALUE

At 31 July 2026

-

188,441

3,831

192,272

At 31 July 2025

-

171,177

7,423

178,600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

481,182

341,525

Other debtors

41,828

48,570

523,010

390,095

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade creditors

319,223

290,656

Amounts owed to group undertakings

112,154

100,000

Taxation and social security

92,686

106,001

Other creditors

77,547

132,596

601,610

629,253

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.26

31.7.25

£

£

Within one year

56,161

56,161

Between one and five years

111,212

111,212

167,373

167,373

9.	PROVISIONS FOR LIABILITIES

31.7.26

31.7.25

£

£

Deferred tax

46,874

42,854

Deferred

tax

£

Balance at 1 August 2025

42,854

Accelerated capital allowances

4,020

Balance at 31 July 2026

46,874

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.26

31.7.25

value:

£

£

80,000

Ordinary

£1

80,000

80,000

71,351

Preferred ordinary

1p

714

714

80,714

80,714

Allotted and issued:

Number:

Class:

Nominal

31.7.26

31.7.25

value:

£

£

64,865

Ordinary A

23.12

5p

15,000

15,000

11.	ULTIMATE CONTROLLING PARTY

DD Mailing Group Limited, a company registered in England and Wales, is the immediate and ultimate parent company.