REGISTERED NUMBER: 08989898 (England and Wales)

DHG PROPERTY FINANCE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr DH Griffith

Mr T Willis

REGISTERED OFFICE:

13 Clos Hector

Cardiff

CF24 2HL

REGISTERED NUMBER:

08989898 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

11,484

16,625

Investments

5

8,200

8,200

19,684

24,825

CURRENT ASSETS

Debtors

6

14,503

14,494

Cash at bank

31,139

59,730

45,642

74,224

CREDITORS

Amounts falling due within one year

7

31,264

31,418

NET CURRENT ASSETS

14,378

42,806

TOTAL ASSETS LESS CURRENT LIABILITIES

34,062

67,631

CREDITORS

Amounts falling due after more than one year

8

-

(4,002

)

PROVISIONS FOR LIABILITIES

(2,520

)

(3,863

)

NET ASSETS

31,542

59,766

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

31,540

59,764

SHAREHOLDERS' FUNDS

31,542

59,766

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 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.

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 Board of Directors and authorised for issue on 22nd September 2025 and were signed on its behalf by:

Mr DH Griffith - Director

Mr T Willis - Director

1.	STATUTORY INFORMATION

DHG Property Finance 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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.

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 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st August 2024

23,343

9,017

32,360

Disposals

(9,285

)

(2,571

)

(11,856

)

At 31st July 2025

14,058

6,446

20,504

DEPRECIATION

At 1st August 2024

12,652

3,083

15,735

Charge for year

2,673

890

3,563

Eliminated on disposal

(8,717

)

(1,561

)

(10,278

)

At 31st July 2025

6,608

2,412

9,020

NET BOOK VALUE

At 31st July 2025

7,450

4,034

11,484

At 31st July 2024

10,691

5,934

16,625

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st August 2024

and 31st July 2025

8,200

NET BOOK VALUE

At 31st July 2025

8,200

At 31st July 2024

8,200

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

11,910

8,830

Other debtors

2,263

5,664

14,173

14,494

Amounts falling due after more than one year:

Amounts owed by group undertakings

330

-

Aggregate amounts

14,503

14,494

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,002

4,000

Taxation and social security

25,893

26,570

Other creditors

1,369

848

31,264

31,418

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,002

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st July 2025 and 31st July 2024:

2025

2024

£

£

Mr DH Griffith

Balance outstanding at start of year

28

(63

)

Amounts advanced

45,504

39,698

Amounts repaid

(45,688

)

(39,607

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(156

)

28

Mr T Willis

Balance outstanding at start of year

-

-

Amounts advanced

1,554

-

Amounts repaid

(1,576

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22

)

-