Company No: 12725622 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Dennis Hefferman

REGISTERED OFFICE	37th Floor One Canada Square
	Canary Wharf
	E14 5AA
	United Kingdom

COMPANY NUMBER

12725622 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	4,702		3,647
		4,702		3,647
Current assets
Stocks		389,900		343,050
Debtors	4	42,478		19,505
Cash at bank and in hand		79,974		26,239
		512,352		388,794
Creditors: amounts falling due within one year	5	( 212,660)		( 182,415)
Net current assets		299,692		206,379
Total assets less current liabilities		304,394		210,026
Creditors: amounts falling due after more than one year	6	( 12,193)		( 18,193)
Net assets		292,201		191,833
Capital and reserves
Called-up share capital		100		100
Profit and loss account		292,101		191,733
Total shareholder's funds		292,201		191,833

For the financial year ending 31 March 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of DGH Trade Limited (registered number: 12725622) were approved and authorised for issue by the Director on 07 August 2025. They were signed on its behalf by:

Dennis Hefferman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

DGH Trade Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37th Floor One Canada Square, Canary Wharf, E14 5AA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are valued at the lower of cost and Net realisable value, after making due allowance for obsolete and slow moving stock.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	7,294		7,294
Additions	3,398		3,398
At 31 March 2025	10,692		10,692
Accumulated depreciation
At 01 April 2024	3,647		3,647
Charge for the financial year	2,343		2,343
At 31 March 2025	5,990		5,990
Net book value
At 31 March 2025	4,702		4,702
At 31 March 2024	3,647		3,647

4. Debtors

	2025		2024
	£		£
Trade debtors	21,543		14,950
Other debtors	20,935		4,555
	42,478		19,505

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	12,000		18,000
Trade creditors	3,482		7,712
Amounts owed to Group undertakings	0		16,135
Taxation and social security	63,355		35,813
Other creditors	133,823		104,755
	212,660		182,415

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	12,193		18,193

There are no amounts included above in respect of which any security has been given by the small entity.