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Registered number: 12288641
DG Squared Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
DG Squared Properties Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
DG Squared Properties Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12288641

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,152,925 |  | 1,998,804
|  |  | 2,152,925 |  | 1,998,804
CURRENT ASSETS
Debtors | 5 | 717 |  | 1,511 |
Cash at bank and in hand |  | 25,911 |  | 41,922 |
|  | 26,628 |  | 43,433 |
Creditors: Amounts Falling Due Within One Year | 6 | (681,937 ) |  | (1,256,334 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (655,309 ) |  | (1,212,901 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,497,616 |  | 785,903
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,273,814 ) |  | (533,297 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (48,367 ) |  | (48,367 )
NET ASSETS |  |  | 175,435 |  | 204,239
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Fair value reserve | 10 |  | 206,194 |  | 206,194
Profit and Loss Account |  |  | (30,959 ) |  | (2,155 )
SHAREHOLDERS' FUNDS |  |  | 175,435 |  | 204,239

Page 1
Page 2
DG Squared Properties Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board

Mrs Gemma Clarkson Director
03/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
DG Squared Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
DG Squared Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12288641 . The registered office is Office 15 Bramley House 2a, Bramley Road, Long Eaton, Nottinghamshire, NG10 3SX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% on a reducing balance basis
Computer Equipment | 20% on a Straight line balance basis

2.5. Investment Properties
All Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
DG Squared Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 5 |  | 5
| 5 |  | 5

4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 1,988,784 | 17,929 | 379 | 2,007,092
Additions | 148,520 | 8,733 | - | 157,253
As at 31 October 2025 | 2,137,304 | 26,662 | 379 | 2,164,345
Depreciation
As at 1 November 2024 | - | 8,275 | 13 | 8,288
Provided during the period | - | 3,056 | 76 | 3,132
As at 31 October 2025 | - | 11,331 | 89 | 11,420
Net Book Value
As at 31 October 2025 | 2,137,304 | 15,331 | 290 | 2,152,925
As at 1 November 2024 | 1,988,784 | 9,654 | 366 | 1,998,804

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 715 |  | 1,511
Other taxes and social security | 2 |  | -
| 717 |  | 1,511

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 715
Other taxes and social security | - |  | 596
Net wages | - |  | 455
Other creditors | - |  | 89
Directors' loan accounts | 681,937 |  | 1,254,479
| 681,937 |  | 1,256,334

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,273,814 |  | 533,297

Page 4
Page 5
DG Squared Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The below bank loans are secured on the investment properties. They are interest only with a term of 25 years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,273,814 |  | 533,297

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1.000 each | 100 |  | 100
100 Ordinary B shares of £ 1.000 each | 100 |  | 100
| 200 |  | 200

10. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 206,194 | (2,155 )
Loss for the year and total comprehensive income | - | (28,804 )
As at 31 October 2025 | 206,194 | (30,959 )

11. Ultimate Controlling Party
There is no ultimate controlling party as both shareholders own an equal proportion of the total issued share capital.
Page 5