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REGISTERED NUMBER: 07783828 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

DGH Construction Limited

DGH Construction Limited (Registered number: 07783828)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DGH Construction Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: S Moore





SECRETARY: Mrs C Moore





REGISTERED OFFICE: 14 Marston Business Park
Lower Hazeldines
Marston Moretaine
Bedford
MK43 0XT





REGISTERED NUMBER: 07783828 (England and Wales)






DGH Construction Limited (Registered number: 07783828)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 50,530 81,172
50,530 81,172

CURRENT ASSETS
Stocks 81,595 126,580
Debtors 6 298,032 289,257
Cash at bank 813,249 645,593
1,192,876 1,061,430
CREDITORS
Amounts falling due within one year 7 526,065 278,566
NET CURRENT ASSETS 666,811 782,864
TOTAL ASSETS LESS CURRENT
LIABILITIES

717,341

864,036

CREDITORS
Amounts falling due after more than one
year

8

(23,888

)

(37,441

)

PROVISIONS FOR LIABILITIES (9,600 ) (15,871 )
NET ASSETS 683,853 810,724

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 683,753 810,624
683,853 810,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

DGH Construction Limited (Registered number: 07783828)

Balance Sheet - continued
30 September 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 June 2025 and were signed by:





S Moore - Director


DGH Construction Limited (Registered number: 07783828)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

DGH Construction 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of eight years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 20% on reducing balance and 15% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

DGH Construction Limited (Registered number: 07783828)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 10,000
AMORTISATION
At 1 October 2023
and 30 September 2024 10,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 132,105
Disposals (38,383 )
At 30 September 2024 93,722
DEPRECIATION
At 1 October 2023 50,933
Charge for year 11,658
Eliminated on disposal (19,399 )
At 30 September 2024 43,192
NET BOOK VALUE
At 30 September 2024 50,530
At 30 September 2023 81,172

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 253,939 255,164
Other debtors 44,093 34,093
298,032 289,257

DGH Construction Limited (Registered number: 07783828)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 3,457 5,024
Hire purchase contracts 8,543 18,163
Trade creditors 242,344 126,596
Taxation and social security 184,389 74,250
Other creditors 87,332 54,533
526,065 278,566

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 23,888 37,441

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Hire purchase contracts 32,431 55,604

A charge was created in favour of the company's bankers on the 26th April 2017. The charge contains a fixed and floating charge over all property or undertaking of the company.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
S Moore
Balance outstanding at start of year 25,490 (5,469 )
Amounts advanced 10,000 59,490
Amounts repaid - (28,531 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 35,490 25,490

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £98,630 (2023 - £74,850) were paid to the director .