REGISTERED NUMBER: 09223241 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

D & G COMMERCIAL VEHICLE MAINTENANCE

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D G Harding

REGISTERED OFFICE:

c/o AKS Advisers

Fourth & Fifth Floor

14-15 Lower Grosvenor Place

London

SW1W 0EX

REGISTERED NUMBER:

09223241 (England and Wales)

ACCOUNTANTS:

AKS Advisers

14-15 Lower Grosvenor Place

London

SW1W 0EX

CURRENT ASSETS

Debtors

4

1,273,982

831,832

Cash at bank and in hand

8,955

13,934

1,282,937

845,766

CREDITORS

Amounts falling due within one year

5

1,202,953

786,934

NET CURRENT ASSETS

79,984

58,832

TOTAL ASSETS LESS CURRENT LIABILITIES

79,984

58,832

CREDITORS

Amounts falling due after more than one year

6

22,486

27,041

NET ASSETS

57,498

31,791

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

57,497

31,790

SHAREHOLDERS' FUNDS

57,498

31,791

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.

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 29 September 2025 and were signed by:

Mr D G Harding - Director

1.	STATUTORY INFORMATION

D & G Commercial Vehicle Maintenance 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.

Going concern

The company continues to be confident about the outlook for the business, with the group remaining well positioned to deliver sustainable growth over the medium to long term.Customer trading activity remained buoyant throughout the year.

The company has adequate cash resources. In addition, the company has reported net current assets for the year in the amount of £79,984 (2023: £58,832) therefore, the directors believe that the company is in a good position to achieve success during 2025 and beyond.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Taxation

Taxation for the year 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.

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 2 (2023 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

37,004

25,045

Amounts owed by group undertakings

1,236,978

806,787

1,273,982

831,832

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans and overdrafts

5,200

5,200

Trade creditors

26,655

22,794

Amounts owed to group undertakings

878,902

567,243

Taxation and social security

154,400

167,251

Other creditors

137,796

24,446

1,202,953

786,934

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans

22,486

27,041

7.	ULTIMATE CONTROLLING PARTY