REGISTERED NUMBER: 10040847 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

DGL Accountancy Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Hammond

REGISTERED OFFICE:

35 Hen Parc Avenue

Upper Killay

Swansea

SA2 7HA

REGISTERED NUMBER:

10040847 (England and Wales)

ACCOUNTANTS:

DGL Accountancy Services Limited

Chartered Certified Accountants

35 Hen Parc Avenue

Upper Killay

Swansea

SA2 7HA

FIXED ASSETS

Intangible assets

4

4,500

9,000

Tangible assets

5

2,576

855

7,076

9,855

CURRENT ASSETS

Debtors

6

63,716

42,252

Cash at bank

32,562

49,774

96,278

92,026

CREDITORS

Amounts falling due within one year

7

41,982

38,323

NET CURRENT ASSETS

54,296

53,703

TOTAL ASSETS LESS CURRENT LIABILITIES

61,372

63,558

PROVISIONS FOR LIABILITIES

8

490

160

NET ASSETS

60,882

63,398

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

60,782

63,298

SHAREHOLDERS' FUNDS

60,882

63,398

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 20 October 2025 and were signed by:

M J Hammond - Director

1.	STATUTORY INFORMATION

DGL Accountancy Services 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 2016, is being amortised evenly over its estimated useful life of ten 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.

Office equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

45,000

AMORTISATION

At 1 April 2024

36,000

Charge for year

4,500

At 31 March 2025

40,500

NET BOOK VALUE

At 31 March 2025

4,500

At 31 March 2024

9,000

5.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 April 2024

4,399

Additions

2,056

At 31 March 2025

6,455

DEPRECIATION

At 1 April 2024

3,544

Charge for year

335

At 31 March 2025

3,879

NET BOOK VALUE

At 31 March 2025

2,576

At 31 March 2024

855

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

62,788

41,366

Prepayments

928

886

63,716

42,252

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Corporation tax

13,860

14,756

Social security and other taxes

2,593

1,676

VAT

20,347

18,903

Other creditors

2,843

2,880

Directors' current accounts

2,259

53

Accrued expenses

80

55

41,982

38,323

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

490

160

Deferred

tax

£

Balance at 1 April 2024

160

Charge to Income Statement during year

330

Balance at 31 March 2025

490

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

Dividends in the sum of £52,000 have been voted to the shareholders.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M J Hammond.