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Registration number: 11225264

DDS Goodger LTD.
Unaudited Filleted Financial Statements
for the Year Ended 27 February 2025

DDS Goodger LTD.

(Registration number: 11225264)
Balance Sheet as at 27 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 110 | 146
Current assets |  |  |
Debtors | 5 | - | 6,384
Creditors: Amounts falling due within one year | 6 | (40,334) | (41,104)
Net current liabilities |  | (40,334) | (34,720)
Total assets less current liabilities |  | (40,224) | (34,574)
Provisions for liabilities |  | - | 6,631
Net liabilities |  | (40,224) | (27,943)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (40,324) | (28,043)
Shareholders' deficit |  | (40,224) | (27,943)

For the financial year ending 27 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

DDS Goodger LTD.

(Registration number: 11225264)
Balance Sheet as at 27 February 2025

Approved and authorised by the director on 17 November 2025

......................................... Mr S Elson Director

DDS Goodger LTD.

Notes to the Unaudited Financial Statements for the Year Ended 27 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2
The Singleton Centre
Ashford
Kent
TN23 5GR
England

These financial statements were authorised for issue by the director on 17 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

DDS Goodger LTD.

Notes to the Unaudited Financial Statements for the Year Ended 27 February 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 25% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

DDS Goodger LTD.

Notes to the Unaudited Financial Statements for the Year Ended 27 February 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 4).

DDS Goodger LTD.

Notes to the Unaudited Financial Statements for the Year Ended 27 February 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 28 February 2024 | 260 | 260
At 27 February 2025 | 260 | 260
Depreciation
At 28 February 2024 | 114 | 114
Charge for the year | 36 | 36
At 27 February 2025 | 150 | 150
Carrying amount
At 27 February 2025 | 110 | 110
At 27 February 2024 | 146 | 146

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | - | 6,384
| - | 6,384

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 38,834 | 39,084
Trade creditors |  | - | 1,080
Taxation and social security |  | 294 | -
Accruals and deferred income |  | 1,206 | 940
|  | 40,334 | 41,104

DDS Goodger LTD.

Notes to the Unaudited Financial Statements for the Year Ended 27 February 2025

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | 7,753 | 5,194
Other borrowings | 31,081 | 33,890
| 38,834 | 39,084