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Registrar

Registration number: 06219772

DDGC Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

DDGC Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 9

DDGC Limited

Company Information

Directors | D G Campbell D J Campbell

Company secretary | D J Campbell

Registered office | 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Bankers | Barclays 59 Newland Street Witham Essex CM8 2AJ

Accountants | Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

DDGC Limited

(Registration number: 06219772)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 643,191 | 618,642
Investments | 5 | 100 | 100
|  | 643,291 | 618,742
Current assets |  |  |
Debtors | 6 | 2,324,677 | 1,612,985
Cash at bank and in hand |  | 397,644 | 647,979
|  | 2,722,321 | 2,260,964
Creditors: Amounts falling due within one year | 7 | (860,867) | (533,459)
Net current assets |  | 1,861,454 | 1,727,505
Total assets less current liabilities |  | 2,504,745 | 2,346,247
Creditors: Amounts falling due after more than one year | 7 | (224,659) | (268,555)
Provisions for liabilities |  | (107,648) | (82,998)
Net assets |  | 2,172,438 | 1,994,694
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 2,172,338 | 1,994,594
Shareholders' funds |  | 2,172,438 | 1,994,694

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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.

Approved and authorised by the Board on 18 December 2025 and signed on its behalf by:

D J Campbell
Company secretary and director

DDGC Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

1 | General information

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

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB.

The principal place of business is: (Old Cadman Site), Moss Road, Stanway, Colchester, Essex, CO3 0LF.

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 and are presented in Sterling (£), which is the company's functional currency.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale, rental and servicing of generators. 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

Current Tax is recognised in the profit and loss account, 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

DDGC Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 5% & 15% straight line method
Motor vehicles | 25% reducing balance/ length of the lease (3/4 years)
Office equipment | 33% straight line method

Investments

Investments in equity shares are recorded at cost.

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.

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.
The amount also includes the adjustment for sales reserve as at the end of the year, This relates to work undertaken prior to the year end which is not invoiced until after the year, taking into account any time anticipated as non-recoverable and any other specific provisions due to the nature of the work undertaken.

Stocks and work in progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.

DDGC Limited

Notes to the Financial Statements for the Year Ended 30 April 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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 directors) during the year, was 22 (2024 - 20).

DDGC Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 May 2024 | 22,381 | 727,916 | 106,663 | 856,960
Additions | 13,022 | 228,454 | - | 241,476
Disposals | - | (60,135) | - | (60,135)
At 30 April 2025 | 35,403 | 896,235 | 106,663 | 1,038,301
Depreciation
At 1 May 2024 | 14,885 | 190,746 | 32,687 | 238,318
Charge for the year | 6,233 | 175,020 | 5,333 | 186,586
Eliminated on disposal | - | (29,794) | - | (29,794)
At 30 April 2025 | 21,118 | 335,972 | 38,020 | 395,110
Carrying amount
At 30 April 2025 | 14,285 | 560,263 | 68,643 | 643,191
At 30 April 2024 | 7,496 | 537,170 | 73,976 | 618,642

DDGC Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100

Subsidiaries | £
Cost or valuation
At 1 May 2024 | 100
Carrying amount
At 30 April 2025 | 100
At 30 April 2024 | 100

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking |  | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Loadgen Limited |  | Ordinary A | 100% | 100%

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 1,221,824 | 249,739
Amounts owed by group undertakings |  | 552,886 | 893,932
Other debtors |  | 329,664 | 373,862
Directors loan | 11 | 96,256 | -
Prepayments |  | 124,047 | 95,452
|  | 2,324,677 | 1,612,985

DDGC Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 499,740 | 257,613
Loans and borrowings | 8 | 194,476 | 159,364
Taxation and social security |  | 153,290 | 54,014
Other creditors |  | 13,361 | 61,068
Accruals and deferred income |  | - | 1,400
|  | 860,867 | 533,459

Creditors due within one year include net obligations under finance lease and hire purchase contracts which are secured of £194,476 (2024 - £159,364)

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 224,659 | 268,555

Creditors due after more than one year include net obligations under finance lease and hire purchase contracts which are secured of £224.659 (2024 - £268,555).

8 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Hire purchases and finance lease contracts | 194,476 | 159,364

| 2025 £ | 2024 £
Non-current loans and borrowings
Hire purchases and finance lease contracts | 224,659 | 268,555

DDGC Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £23,896 (2024 - £23,411).

11 | Related party transactions

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 30 April 2025 £
| (10,010) | 322,266 | (216,000) | 96,256

2024 | At 1 May 2023 £ | Advances to director £ | Repayments by director £ | At 30 April 2024 £
| 22,334 | 264,982 | (297,326) | (10,010)

Loans to related parties

2025 | Other related parties £ | Total £
At start of period | 280,659 | 280,659
Repaid | (93,542) | (93,542)
At end of period | 187,117 | 187,117

2024 | Other related parties £ | Total £
At start of period | 248,747 | 248,747
Advanced | 30,000 | 30,000
Expenses paid on behalf of | 1,912 | 1,912
At end of period | 280,659 | 280,659