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REGISTERED NUMBER: 14719251 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 APRIL 2025

FOR

DHE GROUP LTD

DHE GROUP LTD (REGISTERED NUMBER: 14719251)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 30 APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DHE GROUP LTD

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2024 TO 30 APRIL 2025







DIRECTOR: D Hibbert





REGISTERED OFFICE: 1 Rushmills
Northampton
Northampton
NN4 7YB





REGISTERED NUMBER: 14719251 (England and Wales)





ACCOUNTANTS: TC CH Limited
4 Office Village
Forder Way
Cygnet Park, Hampton
Peterborough
Cambridgeshire
PE7 8GX

DHE GROUP LTD (REGISTERED NUMBER: 14719251)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,653 35,269

CURRENT ASSETS
Stocks 5 70,270 -
Debtors 6 152,330 20,545
Cash at bank 3,898 16,868
226,498 37,413
CREDITORS
Amounts falling due within one year 7 205,622 42,212
NET CURRENT ASSETS/(LIABILITIES) 20,876 (4,799 )
TOTAL ASSETS LESS CURRENT LIABILITIES 48,529 30,470

CREDITORS
Amounts falling due after more than one
year

8

(16,235

)

(23,528

)

PROVISIONS FOR LIABILITIES 9 (5,254 ) (2,964 )
NET ASSETS 27,040 3,978

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Retained earnings 11 26,040 2,978
SHAREHOLDERS' FUNDS 27,040 3,978

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

DHE GROUP LTD (REGISTERED NUMBER: 14719251)

BALANCE SHEET - continued
30 APRIL 2025


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 director and authorised for issue on 11 June 2025 and were signed by:





D Hibbert - Director


DHE GROUP LTD (REGISTERED NUMBER: 14719251)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 30 APRIL 2025


1. STATUTORY INFORMATION

DHE Group 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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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.
Plant and machinery - 25% on cost
Motor vehicles - 25% on reducing balance

At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

DHE GROUP LTD (REGISTERED NUMBER: 14719251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 APRIL 2025


2. ACCOUNTING POLICIES - continued

Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.

Taxation
Taxation for the period 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 period 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.

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.

Debtors
Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

DHE GROUP LTD (REGISTERED NUMBER: 14719251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 APRIL 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 (2024 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 - 36,680 36,680
Additions 1,011 1,644 2,655
At 30 April 2025 1,011 38,324 39,335
DEPRECIATION
At 1 April 2024 - 1,411 1,411
Charge for period 274 9,997 10,271
At 30 April 2025 274 11,408 11,682
NET BOOK VALUE
At 30 April 2025 737 26,916 27,653
At 31 March 2024 - 35,269 35,269

5. STOCKS
2025 2024
£    £   
Stocks 40,000 -
Work-in-progress 30,270 -
70,270 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 143,841 18,170
Other debtors - 2,375
Prepayments and accrued income 8,489 -
152,330 20,545

DHE GROUP LTD (REGISTERED NUMBER: 14719251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 APRIL 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 8,298 7,926
Trade creditors 63,473 18,109
Corporation tax 4,156 -
Social security and other taxes 60,133 10,964
VAT 58,230 1,705
Other creditors 1,176 954
Other Creditors - Loan 10,108 -
Directors' current accounts 48 2,554
205,622 42,212

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 16,235 23,528

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 5,254 2,964

Deferred
tax
£   
Balance at 1 April 2024 2,964
Provided during period 2,290
Balance at 30 April 2025 5,254

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary 1 1,000 1,000

11. RESERVES
Retained
earnings
£   

At 1 April 2024 2,978
Profit for the period 23,562
Dividends (500 )
At 30 April 2025 26,040

DHE GROUP LTD (REGISTERED NUMBER: 14719251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 APRIL 2025


12. RELATED PARTY DISCLOSURES

During the period, total dividends of £500 (2024 - £1,000) were paid to the director .

As at the year end, the company owed the director £48 (2024 : £2,554). This loan is unsecured, interest free and repayable on demand.

13. ULTIMATE CONTROLLING PARTY

The controlling party is D Hibbert.