Registration number: 01590200

DPT Solutions Limited

(Registration number: 01590200)

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	1,265,250	1,266,538
Current assets
Debtors	4	37,390	35,737
Investments	5	210,519	201,994
Cash at bank and in hand		249,266	235,191
		497,175	472,922
Creditors: Amounts falling due within one year	6	(126,166)	(110,255)
Net current assets		371,009	362,667
Total assets less current liabilities		1,636,259	1,629,205
Provisions for liabilities		(120,500)	(120,500)
Net assets		1,515,759	1,508,705
Capital and reserves
Called up share capital		100	100
Fair value reserve		686,990	686,990
Profit and loss account		828,669	821,615
Shareholders' funds		1,515,759	1,508,705

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 18 November 2025 and signed on its behalf by:
 

.........................................

Mrs D Tiplady

Director

DPT Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Statutory information

DPT Solutions Limited is a private company, limited by shares, domiciled in England and Wales, company number 01590200. The registered office is at 2 Chimes Court, Kirkheaton, Huddersfield, HD5 0DU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The functional currency of the company is United Kingdom pounds sterling.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

Turnover comprises the fair value of the consideration recieved or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Property rental income is recognised on a straight line basis over the lease terms. Electrical contracting services are recognised when the services have been provided to an agreed level with the customer.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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.

DPT Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

1	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance
Office equipment	33% on cost

Investment properties

Investment properties are carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. Changes in fair value are recognised in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.
 

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

DPT Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

3	Tangible assets

	Investment properties £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	1,260,000	2,045	17,050	1,279,095
Additions	-	465	-	465
At 31 March 2025	1,260,000	2,510	17,050	1,279,560
Depreciation
At 1 April 2024	-	1,726	10,831	12,557
Charge for the year	-	198	1,555	1,753
At 31 March 2025	-	1,924	12,386	14,310
Carrying amount
At 31 March 2025	1,260,000	586	4,664	1,265,250
At 31 March 2024	1,260,000	319	6,219	1,266,538

Revaluation

The investment properties are considered to be stated at fair value by the directors having reference to similar properties being marketed in the same area. There has been no valuation of investment properties by an independent valuer. This class of assets has a current carrying value of £1,260,000 (2024: £1,260,000) and a carrying amount at historical cost of £550,000 (2024: £550,000).

4

Debtors

	2025 £	2024 £
Trade debtors	33,608	32,283
Prepayments	3,782	3,454
	37,390	35,737

5	Current asset investments

	2025 £	2024 £
Fixed term deposits	210,519	201,994

DPT Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	5,987	4,113
Taxation and social security	15,681	25,418
Other creditors	244	1,974
Directors' current accounts	78,042	52,763
Accruals and deferred income	26,212	25,987
	126,166	110,255