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REGISTERED NUMBER: 08386854 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

DGA Construction Ltd

DGA Construction Ltd (Registered number: 08386854)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DGA Construction Ltd

Company Information
for the Year Ended 28 February 2023







DIRECTORS: G Alimerko
Mrs D Akhmetova





SECRETARY:





REGISTERED OFFICE: Apt 6
19 Page Street
London
SW1P 4JX





REGISTERED NUMBER: 08386854 (England and Wales)





ACCOUNTANTS: Clearword Limited
1 Wrexham Road
Laindon
Basildon
Essex
SS15 6PX

DGA Construction Ltd (Registered number: 08386854)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 940,595 1,137,336

CURRENT ASSETS
Cash at bank 51,686 134,987

CREDITORS
Amounts falling due within one year 5 36,163 16,980
NET CURRENT ASSETS 15,523 118,007
TOTAL ASSETS LESS CURRENT
LIABILITIES

956,118

1,255,343

CREDITORS
Amounts falling due after more than one
year

6

944,551

1,269,372
NET ASSETS/(LIABILITIES) 11,567 (14,029 )

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 11,566 (14,030 )
SHAREHOLDERS' FUNDS 11,567 (14,029 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

DGA Construction Ltd (Registered number: 08386854)

Balance Sheet - continued
28 February 2023


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 13 October 2023 and were signed on its behalf by:




G Alimerko - Director



Mrs D Akhmetova - Director


DGA Construction Ltd (Registered number: 08386854)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

DGA Construction 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.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

DGA Construction Ltd (Registered number: 08386854)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2022 1,137,336
Disposals (196,741 )
At 28 February 2023 940,595
NET BOOK VALUE
At 28 February 2023 940,595
At 28 February 2022 1,137,336

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 5,467 8,558
Tax 7,503 -
Social security and other taxes 3 3
Other creditors 3,265 2,952
Directors' current accounts 19,925 5,467
36,163 16,980

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Bank loans - 2-5 years 12,546 16,805
Bank loans more 5 yr by instal 290,705 436,767
Other loans more 5yrs non-inst 641,300 815,800
944,551 1,269,372

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 641,300 815,800

Repayable by instalments
Bank loans more 5 yr by instal 290,705 436,767

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
1 Ordinary Shares £1 1 1

DGA Construction Ltd (Registered number: 08386854)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

8. RESERVES
Retained
earnings
£   

At 1 March 2022 (14,030 )
Profit for the year 25,596
At 28 February 2023 11,566

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the Company owed £30,000 (2022 -£52,000) to its Director Mr G Alimerko.
As at the balance sheet date the Company owed £350,000 (2022 -£351,500) to its Director Mrs D Akhmetova. This liability was posted to Other Loans.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs D Akhmetova.

The ultimate controlling party is G Alimerko.