IRIS Accounts Production v24.1.0.578 13736024 Board of Directors 1.12.22 30.11.23 30.11.23 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh137360242022-11-30137360242023-11-30137360242022-12-012023-11-30137360242021-11-09137360242021-11-102022-11-30137360242022-11-3013736024ns15:EnglandWales2022-12-012023-11-3013736024ns14:PoundSterling2022-12-012023-11-3013736024ns10:Director12022-12-012023-11-3013736024ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3013736024ns10:SmallEntities2022-12-012023-11-3013736024ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3013736024ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3013736024ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3013736024ns10:FullAccounts2022-12-012023-11-3013736024ns10:Director22022-12-012023-11-3013736024ns10:CompanySecretary12022-12-012023-11-3013736024ns10:RegisteredOffice2022-12-012023-11-3013736024ns5:CurrentFinancialInstruments2023-11-3013736024ns5:CurrentFinancialInstruments2022-11-3013736024ns5:Non-currentFinancialInstruments2023-11-3013736024ns5:Non-currentFinancialInstruments2022-11-3013736024ns5:RetainedEarningsAccumulatedLosses2023-11-3013736024ns5:RetainedEarningsAccumulatedLosses2022-11-3013736024ns5:PlantMachinery2022-12-012023-11-3013736024ns5:PlantMachinery2023-11-3013736024ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3013736024ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-30
REGISTERED NUMBER: 13736024 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

D & G ASSIST (EUROPE) LIMITED

D & G ASSIST (EUROPE) LIMITED (REGISTERED NUMBER: 13736024)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & G ASSIST (EUROPE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Miss C K Harding
Mr L Harding





SECRETARY: Miss C K Harding





REGISTERED OFFICE: C/o A K S Advisers
14-15 Lower Grosvenor Place
London
SW1W 0EX





REGISTERED NUMBER: 13736024 (England and Wales)





ACCOUNTANTS: AKS Advisers
Fourth & Fifth Floors
14-15 Lower Grosvenor Place
London
SW1W 0EX

D & G ASSIST (EUROPE) LIMITED (REGISTERED NUMBER: 13736024)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65,604 -

CURRENT ASSETS
Debtors 5 271,942 186,648
Cash at bank 94,795 23,617
366,737 210,265
CREDITORS
Amounts falling due within one year 6 365,998 208,253
NET CURRENT ASSETS 739 2,012
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,343

2,012

CREDITORS
Amounts falling due after more than one
year

7

50,920

-
NET ASSETS 15,423 2,012

RESERVES
Retained earnings 15,423 2,012
SHAREHOLDERS' FUNDS 15,423 2,012

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

D & G ASSIST (EUROPE) LIMITED (REGISTERED NUMBER: 13736024)

BALANCE SHEET - continued
30 NOVEMBER 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 1 August 2024 and were signed on its behalf by:





Mr L Harding - Director


D & G ASSIST (EUROPE) LIMITED (REGISTERED NUMBER: 13736024)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

D & G Assist (Europe) 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated
impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset
to the location and condition necessary for it to be capable of operating in the manner intended by
management.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted
prospectively if appropriate, or if there is an indication of a significant change since the last reporting
date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount
and are 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.


D & G ASSIST (EUROPE) LIMITED (REGISTERED NUMBER: 13736024)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


2. ACCOUNTING POLICIES - continued
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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
The company has reasonable cash balances and in addition the company has reported net assets for the year ended 30 November 2023 amounting to £66,343 (2022: £2,012).

At the time of approving the financial statements, the directors are confident in the resilience of the business and its financial security, supported by a robust cash position, and believe that the company is well placed to manage its business risks successfully and has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 67,000
At 30 November 2023 67,000
DEPRECIATION
Charge for year 1,396
At 30 November 2023 1,396
NET BOOK VALUE
At 30 November 2023 65,604

D & G ASSIST (EUROPE) LIMITED (REGISTERED NUMBER: 13736024)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 33,189 176,648
Amounts owed by group undertakings 198,653 -
Other debtors 40,100 10,000
271,942 186,648

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 12,730 -
Trade creditors 18,400 -
Amounts owed to group undertakings 223,476 134,109
Taxation and social security 54,367 53,144
Other creditors 57,025 21,000
365,998 208,253

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Other creditors 50,920 -

8. ULTIMATE CONTROLLING PARTY

The controlling party is DG Harding Holdings Limited.