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REGISTERED NUMBER: OC382648 (England and Wales)














DALSS LLP

Report of the Members and

Unaudited Financial Statements

for the Year Ended 1 February 2026





DALSS LLP (Registered number: OC382648)






Contents of the Financial Statements
for the year ended 1 February 2026




Page

General Information 1

Report of the Members 2

Chartered Accountants' Report 3

Income Statement 4

Balance Sheet 5

Notes to the Financial Statements 6


DALSS LLP

General Information
for the year ended 1 February 2026







DESIGNATED MEMBERS: AD Dick
SJ Taylor





REGISTERED OFFICE: 28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA





REGISTERED NUMBER: OC382648 (England and Wales)





ACCOUNTANTS: McMillan & Co LLP
Chartered Accountants
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA
Page 1
DALSS LLP (Registered number: OC382648)

Report of the Members
for the year ended 1 February 2026

The members present their report with the financial statements of the LLP for the year ended 1 February 2026.

DESIGNATED MEMBERS
The designated members during the year under review were:

AD Dick
SJ Taylor

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £NIL (2025 - £NIL profit).

MEMBERS' INTERESTS
The policies of the LLP regarding the allocation of profits to members, drawings, on account distributions and subscription and repayment of capital are;

Members income is derived from their profit share of the profits of the LLP and they are required to make their own provision for pension and other benefits. Profits are allocated and divided between members after finalisation of the financial statements.

During the year members may receive monthly drawings the level and timing of which are decided by a majority of the members. These drawings represent payments on account of current year profits and are reclaimable from members until profits have been finalised and allocated.

The capital requirements of the partnership are determined from time to time by a majority of the members voting at a members meeting. Each member is required to subscribe a proportion of capital. No interest is paid on capital. New members are required to subscribe their capital on the date of joining the partnership and upon leaving the partnership a members capital is repaid.

ON BEHALF OF THE MEMBERS:





AD Dick - Designated member


29 October 2026

Page 2
Chartered Accountants' Report to the Members
on the Unaudited Financial Statements of
DALSS LLP


In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of DALSS LLP for the year ended 1 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of DALSS LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DALSS LLP and state those matters that we have agreed to state to the members of DALSS LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DALSS LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that DALSS LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DALSS LLP. You consider that DALSS LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DALSS LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






McMillan & Co LLP
Chartered Accountants


29 October 2026

This page does not form part of the statutory financial statements

Page 3
DALSS LLP (Registered number: OC382648)

Income Statement
for the year ended 1 February 2026

2026 2025
Notes £ £

TURNOVER 89,809 89,128

Administrative expenses 89,809 89,128
OPERATING PROFIT and
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS



-



-

The notes form part of these financial statements

Page 4
DALSS LLP (Registered number: OC382648)

Balance Sheet
1 February 2026

2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible assets 5 36,098 34,209

CURRENT ASSETS
Cash at bank 19,118 13,021

CREDITORS
Amounts falling due within one year 6 15,442 15,333
NET CURRENT ASSETS/(LIABILITIES) 3,676 (2,312 )
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
39,774
31,897

LOANS AND OTHER DEBTS DUE TO
MEMBERS
39,774
31,897

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 39,774 31,897

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 1 February 2026.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 29 October 2026 and were signed by:





AD Dick - Designated member

The notes form part of these financial statements

Page 5
DALSS LLP (Registered number: OC382648)

Notes to the Financial Statements
for the year ended 1 February 2026

1. STATUTORY INFORMATION

DALSS LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The amounts in the financial statements have been rounded to the nearest £1.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents sales of goods and services excluding value added tax.

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 reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 2 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

2026 2025
£ £
Depreciation - owned assets 2,018 2,238

Page 6 continued...
DALSS LLP (Registered number: OC382648)

Notes to the Financial Statements - continued
for the year ended 1 February 2026

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£ £ £
COST
At 2 February 2025 7,563 69,642 77,205
Additions 3,907 - 3,907
At 1 February 2026 11,470 69,642 81,112
DEPRECIATION
At 2 February 2025 4,477 38,519 42,996
Charge for year 617 1,401 2,018
At 1 February 2026 5,094 39,920 45,014
NET BOOK VALUE
At 1 February 2026 6,376 29,722 36,098
At 1 February 2025 3,086 31,123 34,209

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£ £
Social security and other taxes 523 547
Other creditors 211 210
Accruals and deferred income 14,708 14,576
15,442 15,333

Page 7