Registration number: 05083066

D G Capital Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 7

D G Capital Limited

Company Information

Directors

G M Rogers J Rogers

Company secretary

G Rogers

Registered office

Unit 1 Mill Hill Industrial Estate Flower Lane London NW7 2HU

Auditor

Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

D G Capital Limited

Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	7	4,350,000	4,005,000
Investments	8	2,235,925	2,235,925
		6,585,925	6,240,925
Current assets
Debtors	9	1,909,913	1,640,560
Cash at bank and in hand		9,063	2,620
		1,918,976	1,643,180
Creditors: Amounts falling due within one year	10	(818,059)	(684,665)
Net current assets		1,100,917	958,515
Total assets less current liabilities		7,686,842	7,199,440
Provisions for liabilities		(531,799)	(445,549)
Net assets		7,155,043	6,753,891
Capital and reserves
Called up share capital		1	1
Retained earnings		7,155,042	6,753,890
Shareholders' funds		7,155,043	6,753,891

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of D G Capital Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 4 December 2025 and signed on its behalf by:
 

.........................................

G M Rogers

Director

Company registration number: 05083066

D G Capital Limited

Notes to the Financial Statements for the Year Ended 31 March 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 1 Mill Hill Industrial Estate
Flower Lane
London
NW7 2HU

The principal activity of the company is that of property investment.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 4 December 2025 was Martin Widdowson, who signed for and on behalf of Brebners.

3	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the year ended 31 March 2025 and had net assets of £7,155,043 at that date.

The company's investment property is occupied by a group company. The directors believe that the market value of the property has not been detrimentally affected by the economic uncertainty in the United Kingdom and that the group company will continue to meet its rental obligations.

On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Group accounts not prepared

The company is exempt under section 400 of the Companies Act 2006 from the requirement to prepare consolidated financial statements as it and its subsidiary undertaking are included in the consolidated financial statements of its parent D G International Holdings Limited.

D G Capital Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Revenue recognition

Turnover comprises the fair value of the rentals received or receivable in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Rental income is recognised evenly over the period of the lease.

Tax

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

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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Patents, trademarks and licenses	10 years straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

D G Capital Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

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.

4	Staff numbers

The average number of persons employed by the company during the year was 0 (2024 - 0).

5	Auditor's remuneration

	2025 £	2024 £
Audit of the financial statements	4,200	4,000

 

6	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 April 2024	100,449	100,449
At 31 March 2025	100,449	100,449
Amortisation
At 1 April 2024	100,449	100,449
At 31 March 2025	100,449	100,449
Carrying amount
At 31 March 2025	-	-
At 31 March 2024	-	-

D G Capital Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

7	Investment properties

	2025 £
Fair value
At 1 April 2024	4,005,000
Fair value adjustment	345,000
At 31 March 2025	4,350,000

The investment property is included at an amount of of £4,350,000 based upon a formal valuation carried out by a Chartered Surveyor in September 2025 of which the directors believe to also be appropriate to the circumstances at 31 March 2025.

8	Investments

	2025 £	2024 £
Investments in subsidiaries	2,235,925	2,235,925