D&C Gleam Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 15196646

		30 June 2025		30 June 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	20,079		19,014
Cash at bank and in hand		2,817		222

		22,896		19,236
Creditors: Amounts Falling Due Within One Year	5	(22,796 )		(19,136 )

NET CURRENT ASSETS (LIABILITIES)			100		100

TOTAL ASSETS LESS CURRENT LIABILITIES			100		100

NET ASSETS			100		100

CAPITAL AND RESERVES
Called up share capital	6		100		100

SHAREHOLDERS' FUNDS			100		100

For the year ending 30 June 2025 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 directors acknowledge their 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 Income Statement.

On behalf of the board

Dr Diadittya Bikram Hang Chemjong Limbu

Director

19 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

D&C Gleam Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15196646 . The registered office is 2 Wellingtonia Close, Willesborough, Ashford, Kent, TN24 0WW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

These financial statements for the year ended 30 June 2025 are the first financial statements of D&C Gleam Ltd prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 9 October 2023.

The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

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

2.4. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.5. Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions

about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are

described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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D&C Gleam Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Debtors

	30 June 2025	30 June 2024
	£	£
Due within one year
Prepayments and accrued income	5,448	2,871
Directors' loan accounts	14,631	16,143

	20,079	19,014

5. Creditors: Amounts Falling Due Within One Year

	30 June 2025	30 June 2024
	£	£
Corporation tax	15,374	14,321
Other taxes and social security	5,124	2,514
Accruals and deferred income	2,298	2,301

	22,796	19,136

6. Share Capital

	30 June 2025	30 June 2024
	£	£
Allotted, Called up and fully paid	100	100

As at 30 June 2025 there are 45 Ordinary Shares, 35 Ordinary A Shares, 10 Ordinary B Shares, and 10 Ordinary C Shares in issue.

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Dr Diadittya Bikram Hang Chemjong Limbu	(16,143 )	90,179	(88,668 )	-	14,631

The above loan shall be repaid within 9 months since the year end.

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