REGISTERED NUMBER: 15473156 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

7 FEBRUARY 2024 TO 30 JUNE 2025

FOR

DXG INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T H Witcherley

M Genovese

REGISTERED OFFICE:

Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

REGISTERED NUMBER:

15473156 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Intangible assets

4

1,391,875

Tangible assets

5

30,806

1,422,681

CURRENT ASSETS

Stocks

185,821

Debtors

6

1,204,342

Cash at bank

11,579

1,401,742

CREDITORS

Amounts falling due within one year

7

2,799,323

NET CURRENT LIABILITIES

(1,397,581

)

TOTAL ASSETS LESS CURRENT LIABILITIES

25,100

CAPITAL AND RESERVES

Called up and paid share capital

100

Retained earnings

25,000

25,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by:

M Genovese - Director

T H Witcherley - Director

1.	STATUTORY INFORMATION

DXG Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on the going concern concept. This assumes that the company will achieve a profitable level of trading and will continue to enjoy the support of it's bankers and creditors. The financial statements do not account for any adjustments that would be required if the company was unable to achieve these objectives.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 32 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

1,391,875

At 30 June 2025

1,391,875

NET BOOK VALUE

At 30 June 2025

1,391,875

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

50,977

Disposals

(3,100

)

At 30 June 2025

47,877

DEPRECIATION

Charge for period

17,459

Eliminated on disposal

(388

)

At 30 June 2025

17,071

NET BOOK VALUE

At 30 June 2025

30,806

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

825,738

Amounts owed by group undertakings

210

Other debtors

378,394

1,204,342

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

710,428

Taxation and social security

274,644

Other creditors

1,814,251

2,799,323

8.	SECURED DEBTS

The following secured debts are included within creditors:

£

Optimum

10,669

The loan is secured by way of a fixed charge over the assets held in the company.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the director, M Genovese operated a loan with the company with no fixed terms of repayment or interest. Amounts advanced during the year were £33,549 and repayments during the year were £nil. At the year end the amount owing to the company was £33,549.