D.Gee Enterprises Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 07659838

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		100		100

			100		100
CURRENT ASSETS
Debtors	5	89,529		84,139
Cash at bank and in hand		210		210

		89,739		84,349
Creditors: Amounts Falling Due Within One Year	6	(86,492 )		(92,044 )

NET CURRENT ASSETS (LIABILITIES)			3,247		(7,695 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,347		(7,595 )

NET ASSETS/(LIABILITIES)			3,347		(7,595 )

CAPITAL AND RESERVES
Called up share capital	7		210		210
Profit and Loss Account			3,137		(7,805 )

SHAREHOLDERS' FUNDS			3,347		(7,595)

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Y K Hallouma

Director

26 November 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

D.Gee Enterprises Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07659838 . The registered office is Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from management charges received. Turnover is recognised in period costs are incurred.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.4. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.5. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.6. Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2023: 3)

Page 2

Page 3

D.Gee Enterprises Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Investments

	Other
	£
Cost or Valuation
As at 1 January 2024	100

As at 31 December 2024	100

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	100

As at 1 January 2024	100

Investment consists of 100% of the issued share capital in D. Gee Limited.

5. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	88,087	84,139
Due after more than one year
Other debtors	1,442	-

	89,529	84,139

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	2,494	-
Other creditors	63,569	66,626
Taxation and social security	20,429	25,418

	86,492	92,044

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	210	210

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Yioryos Hallouma	57,612	11,774	(7,500 )	-	61,886

The above loan is unsecured, interest free and repayable on demand.

Page 3

Page 4

D.Gee Enterprises Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

9. Related Party Transactions

D. Gee Ltd

The above is a related party by virtue of common control.

During the year, the related party incurred a management charge of £105,000 (2023 : £83,000) and incurred expenses on behalf of the company.

At the balance sheet date, the related party was owed £46,559 (2023 : £64,592) by the company.

No interest was charged on this loan during the period.

Y Hallouma

The above is a related party by virtue of being the director.

During the year the related party incurred costs on behalf of the company.

At the balance sheet date the related party owed £61,886 (2023 : £57,612) to the company.

No interest was charged on this loan during the period.

10. Ultimate Controlling Party

The ultimate controlling party is the director by virtue of his majority shareholding.

Page 4