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Registered Number: 08875026
England and Wales
DGC (UK) LTD
Abridged Accounts
Period of accounts Start date: 01 March 2024 End date: 28 February 2025

DGC (UK) Ltd Contents Page For the year ended 28 February 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

DGC (UK) Ltd Accountants' Report For the year ended 28 February 2025
Report to the directors on the preparation of the unaudited statutory accounts of DGC (UK) Ltd for the year ended 28 February 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DGC (UK) Ltd for the year ended 28 February 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of DGC (UK) Ltd, as a body, in accordance with the terms of our engagement letter dated 20 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of DGC (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of DGC (UK) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DGC (UK) Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that DGC (UK) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DGC (UK) Ltd. You consider that DGC (UK) Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of DGC (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 28 February 2025. .................................................... SAW Accounting & Tax Advisory Limited Suite Ss, Avon House 435 Stratford Road B90 4AA 20 February 2026 1

DGC (UK) Ltd Statement of Financial Position As at 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 5,000 |  | 0
|  | 5,000 |  | 0
Current assets |  |  |
Cash at bank and in hand |  | 14,170 |  | 13,599
Creditors: amount falling due within one year |  | (16,254) |  | (12,194)
Net current assets |  | (2,084) |  | 1,405
Total assets less current liabilities |  | 2,916 |  | 1,405
Net assets |  | 2,916 |  | 1,405
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 2,915 |  | 1,404
Shareholders' funds |  | 2,916 |  | 1,405
For the year ended 28 February 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 members have not required the company to obtain an audit of its accounts for the year in question 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 accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 20 February 2026 and were signed by:
------------------------------- Dr Gemma Claire Casey Director
2

DGC (UK) Ltd Notes to the Abridged Financial Statements For the year ended 28 February 2025
General Information DGC (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08875026, registration address Unit Ss , Avon House, 435 Stratford Road, Shirley, Solihull, B90 4AA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 33% Straight Line
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 March 2024 | 1,669 |  | 1,669
Additions | 5,000 |  | 5,000
Disposals | - |  | -
At 28 February 2025 | 6,669 |  | 6,669
Depreciation
At 01 March 2024 | 1,669 |  | 1,669
Charge for year | - |  | -
On disposals | - |  | -
At 28 February 2025 | 1,669 |  | 1,669
Net book values
Closing balance as at 28 February 2025 | 5,000 |  | 5,000
Opening balance as at 01 March 2024 | - |  | -
4. | Share Capital Authorised 1 Class A share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
3