DGM AGENCY LTD


Directors	Daren Moyse
	Gemma Moyse


Registered Address	106 Oakley Road
	Shepshed
	Loughborough
	LE12 9AX


Registered Number	09580918 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		4,928		6,230
			4,928		6,230
Current assets
Debtors		5,993		-
Cash at bank and on hand		1,638		4,272
		7,631		4,272
Creditors amounts falling due within one year	5	(12,124)		(11,151)
Net current assets (liabilities)			(4,493)		(6,879)
Total assets less current liabilities			435		(649)
Net assets			435		(649)
Capital and reserves
Called up share capital			100		100
Profit and loss account			335		(749)
Shareholders' funds			435		(649)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 September 2025, and are signed on its behalf by:

Daren Moyse
Director

Gemma Moyse
Director

Registered Company No. 09580918

DGM AGENCY LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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 and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 July 24	20,000	20,000
At 30 June 25	20,000	20,000
Amortisation and impairment
At 01 July 24	20,000	20,000
At 30 June 25	20,000	20,000
Net book value
At 30 June 25	-	-
At 30 June 24	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 July 24	21,924	21,924
Additions	354	354
At 30 June 25	22,278	22,278
Depreciation and impairment
At 01 July 24	15,694	15,694
Charge for year	1,656	1,656
At 30 June 25	17,350	17,350
Net book value
At 30 June 25	4,928	4,928
At 30 June 24	6,230	6,230

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	442
Taxation and social security	11,564	9,014
Other creditors	-	1,135
Accrued liabilities and deferred income	560	560
Total	12,124	11,151


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.