REGISTERED NUMBER: 11517669 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DP FABRICATORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Holmes

P Rhodes

REGISTERED OFFICE:

Unit 2 Ripley Close

Normanton Industrial Estate

Normanton

West Yorkshire

WF6 1TB

REGISTERED NUMBER:

11517669 (England and Wales)

FIXED ASSETS

Tangible assets

4

301,673

361,741

Investment property

5

241,858

241,858

543,531

603,599

CURRENT ASSETS

Stocks

200,131

154,494

Debtors

6

1,943,985

1,739,148

Cash at bank and in hand

4,293

40,474

2,148,409

1,934,116

CREDITORS

Amounts falling due within one year

7

1,288,913

1,229,704

NET CURRENT ASSETS

859,496

704,412

TOTAL ASSETS LESS CURRENT LIABILITIES

1,403,027

1,308,011

CREDITORS

Amounts falling due after more than one year

8

(104,896

)

(104,559

)

PROVISIONS FOR LIABILITIES

(66,534

)

(58,099

)

NET ASSETS

1,231,597

1,145,353

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,231,595

1,145,351

SHAREHOLDERS' FUNDS

1,231,597

1,145,353

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 3 November 2026 and were signed on its behalf by:

D Holmes - Director

1.	STATUTORY INFORMATION

DP Fabricators 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.

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

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on reducing balance, 15% on reducing balance and Straight line over 8 years

Stocks

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

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 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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

353,839

160,241

416

514,496

Additions

688

74,658

448

75,794

Disposals

(10,677

)

(73,191

)

-

(83,868

)

At 31 August 2025

343,850

161,708

864

506,422

DEPRECIATION

At 1 September 2024

124,018

28,506

231

152,755

Charge for year

55,361

9,862

96

65,319

Eliminated on disposal

(2,963

)

(10,362

)

-

(13,325

)

At 31 August 2025

176,416

28,006

327

204,749

NET BOOK VALUE

At 31 August 2025

167,434

133,702

537

301,673

At 31 August 2024

229,821

131,735

185

361,741

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

53,169

88,395

141,564

Additions

-

74,658

74,658

Disposals

(10,677

)

(13,395

)

(24,072

)

At 31 August 2025

42,492

149,658

192,150

DEPRECIATION

At 1 September 2024

10,574

26,202

36,776

Charge for year

12,872

7,955

20,827

Eliminated on disposal

(2,963

)

(8,343

)

(11,306

)

At 31 August 2025

20,483

25,814

46,297

NET BOOK VALUE

At 31 August 2025

22,009

123,844

145,853

At 31 August 2024

42,595

62,193

104,788

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

241,858

NET BOOK VALUE

At 31 August 2025

241,858

At 31 August 2024

241,858

The fair value of the investment properties has been arrived at on the basis of a valuation carried out at 31 August 2025 by the directors of the company.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Trade debtors

1,895,095

1,038,570

Tax recoverable

-

175,546

Other debtors

48,890

525,032

1,943,985

1,739,148

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Hire purchase contracts

55,623

50,331

Trade creditors

607,653

557,616

Taxation and social security

567,451

133,834

Other creditors

58,186

487,923

1,288,913

1,229,704

The net obligations under hire purchase contracts are secured on the asset to which they relate.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as

restated

£

£

Hire purchase contracts

104,896

100,040

Other creditors

-

4,519

104,896

104,559

The net obligations under hire purchase contracts are secured on the asset to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in 'Other debtors' is a balance of £14,261 due from the directors of the company. (2024: Included in 'Other creditors' is a balance of £362,679 due to the directors of the company).

10.	RELATED PARTY DISCLOSURES

As at 31 August 2025, the company owed Solo Cladding Services Limited a sum of £37,599 (2024: £nil). D Holmes is a director of Solo Cladding Services Limited.

During the year, the company made recharges on an arms length basis to Solo Cladding Services Limited amounting to £425,000 (2024: £24,300).

As at 31 August 2025, D&P Projects Limited owed the company a sum of £1,159,718 (2024: £274,900). D Holmes and P Rhodes are directors of D&P Projects.

During the year, the company made recharges on an arms length basis to D&P Projects Limited amounting to £1,900,000 (2024: £355,000).

As at 31 August 2025, the company owed D & P Group Properties Ltd a sum of £5,736 (2024: £nil). D Holmes and P Rhodes are directors of D & P Group Properties Ltd.

As at 31 August 2025, D & P Fabricators Holdings Ltd owed the company a sum of £271 (2024: £nil). D Holmes and P Rhodes are directors of D & P Fabricators Holdings Ltd.

11.	PRIOR YEAR ADJUSTMENT

The comparative figures in the financial statements have been restated. This was due to a misstatement of a fixed asset (racehorse). A short term investment was recognised in error. The correct position was a fixed asset of £26,000 with subsequent depreciation applied. In additional a correction has been made for historic expenses relating to the asset which had been included within the balance of the short term investment. This has been corrected with a debit to the profit and loss of £47,026 and a credit to retained earnings of £47,026.