REGISTERED NUMBER: 04539620 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

DT & G Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Ms L A Pitt

SECRETARY:

Ms L A Pitt

REGISTERED OFFICE:

Barnston House

Beacon Lane

Heswall

Wirral

CH60 0EE

REGISTERED NUMBER:

04539620 (England and Wales)

ACCOUNTANTS:

Dufton Kellner Limited

Chartered Accountants

Barnston House

Beacon Lane

Heswall

Wirral

Merseyside

CH60 0EE

FIXED ASSETS

Tangible assets

4

22,868

26,903

CURRENT ASSETS

Stocks

250,000

248,494

Debtors

5

412,006

207,616

Cash at bank and in hand

325,990

253,461

987,996

709,571

CREDITORS

Amounts falling due within one year

6

513,754

242,881

NET CURRENT ASSETS

474,242

466,690

TOTAL ASSETS LESS CURRENT LIABILITIES

497,110

493,593

CREDITORS

Amounts falling due after more than one year

7

(40,675

)

(95,850

)

PROVISIONS FOR LIABILITIES

(5,717

)

(6,726

)

NET ASSETS

450,718

391,017

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

450,716

391,015

SHAREHOLDERS' FUNDS

450,718

391,017

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

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

The director acknowledges her 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2025 and were signed by:

Ms L A Pitt - Director

1.	STATUTORY INFORMATION

DT & G 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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

-

33% on cost and 15% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

73,750

DEPRECIATION

At 1 July 2024

46,847

Charge for year

4,035

At 30 June 2025

50,882

NET BOOK VALUE

At 30 June 2025

22,868

At 30 June 2024

26,903

5.

DEBTORS

30.6.25

30.6.24

£

£

Amounts falling due within one year:

Trade debtors

312,814

66,446

Other debtors

41,945

83,923

354,759

150,369

Amounts falling due after more than one year:

Other debtors

57,247

57,247

Aggregate amounts

412,006

207,616

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

334,175

116,272

Taxation and social security

108,668

62,988

Other creditors

70,911

63,621

513,754

242,881

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Other creditors

40,675

95,850

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.25

30.6.24

£

£

Within one year

34,000

-

Between one and five years

11,333

-

45,333

-

9.	SECURED DEBTS

Barclays Bank PLC holds a guarantee secured by way of a fixed and floating charge over the assets of the company.

The North West Fund for Business LP holds a fixed charge against the assets of the company in respect of the loans outstanding included within other loans.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to / (from) a director subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

£

Ms L A Pitt

Balance outstanding at start of year

(1,473

)

(476

)

Amounts advanced

62,985

71,918

Amounts repaid

(62,180

)

(72,915

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(668

)

(1,473

)

The loan with the director is unsecured, interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms L A Pitt.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DT & G Limited for the year ended 30 June 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of DT & G Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DT & G Limited and state those matters that we have agreed to state to the director of DT & G Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DT & G Limited and its director for our work or for this report.

It is your duty to ensure that DT & G Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DT & G Limited. You consider that DT & G Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DT & G Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dufton Kellner Limited

Chartered Accountants

Barnston House

Beacon Lane

Heswall

Wirral

Merseyside

CH60 0EE

Date: .............................................