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core:OtherReservesSubtotal 2024-11-30 13720422 core:RetainedEarningsAccumulatedLosses 2024-11-30 13720422 core:LandBuildings 2025-11-30 13720422 core:PlantMachinery 2025-11-30 13720422 core:Vehicles 2025-11-30 13720422 core:FurnitureFittings 2025-11-30 13720422 core:OfficeEquipment 2025-11-30 13720422 core:NetGoodwill 2025-11-30 13720422 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 13720422 core:ListedExchangeTraded 2025-11-30 13720422 core:UnlistedNon-exchangeTraded 2025-11-30 13720422 core:LandBuildings 2024-11-30 13720422 core:PlantMachinery 2024-11-30 13720422 core:Vehicles 2024-11-30 13720422 core:FurnitureFittings 2024-11-30 13720422 core:OfficeEquipment 2024-11-30 13720422 core:NetGoodwill 2024-11-30 13720422 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 13720422 core:ListedExchangeTraded 2024-11-30 13720422 core:UnlistedNon-exchangeTraded 2024-11-30 13720422 core:LandBuildings 2024-12-01 2025-11-30 13720422 core:PlantMachinery 2024-12-01 2025-11-30 13720422 core:Vehicles 2024-12-01 2025-11-30 13720422 core:FurnitureFittings 2024-12-01 2025-11-30 13720422 core:OfficeEquipment 2024-12-01 2025-11-30 13720422 core:NetGoodwill 2024-12-01 2025-11-30 13720422 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 13720422 core:ListedExchangeTraded 2024-12-01 2025-11-30 13720422 core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 13720422 core:MoreThanFiveYears 2024-12-01 2025-11-30 13720422 core:Non-currentFinancialInstruments 2025-11-30 13720422 core:Non-currentFinancialInstruments 2024-11-30 13720422 dpl:CostSales 2024-12-01 2025-11-30 13720422 dpl:DistributionCosts 2024-12-01 2025-11-30 13720422 core:LandBuildings 2024-12-01 2025-11-30 13720422 core:PlantMachinery 2024-12-01 2025-11-30 13720422 core:Vehicles 2024-12-01 2025-11-30 13720422 core:FurnitureFittings 2024-12-01 2025-11-30 13720422 core:OfficeEquipment 2024-12-01 2025-11-30 13720422 dpl:AdministrativeExpenses 2024-12-01 2025-11-30 13720422 core:NetGoodwill 2024-12-01 2025-11-30 13720422 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 13720422 dpl:GroupUndertakings 2024-12-01 2025-11-30 13720422 dpl:ParticipatingInterests 2024-12-01 2025-11-30 13720422 dpl:GroupUndertakings core:ListedExchangeTraded 2024-12-01 2025-11-30 13720422 core:ListedExchangeTraded 2024-12-01 2025-11-30 13720422 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 13720422 core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 13720422 dpl:CostSales 2023-12-01 2024-11-30 13720422 dpl:DistributionCosts 2023-12-01 2024-11-30 13720422 core:LandBuildings 2023-12-01 2024-11-30 13720422 core:PlantMachinery 2023-12-01 2024-11-30 13720422 core:Vehicles 2023-12-01 2024-11-30 13720422 core:FurnitureFittings 2023-12-01 2024-11-30 13720422 core:OfficeEquipment 2023-12-01 2024-11-30 13720422 dpl:AdministrativeExpenses 2023-12-01 2024-11-30 13720422 core:NetGoodwill 2023-12-01 2024-11-30 13720422 core:IntangibleAssetsOtherThanGoodwill 2023-12-01 2024-11-30 13720422 dpl:GroupUndertakings 2023-12-01 2024-11-30 13720422 dpl:ParticipatingInterests 2023-12-01 2024-11-30 13720422 dpl:GroupUndertakings core:ListedExchangeTraded 2023-12-01 2024-11-30 13720422 core:ListedExchangeTraded 2023-12-01 2024-11-30 13720422 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-12-01 2024-11-30 13720422 core:UnlistedNon-exchangeTraded 2023-12-01 2024-11-30 13720422 core:NetGoodwill 2025-11-30 13720422 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 13720422 core:LandBuildings 2025-11-30 13720422 core:PlantMachinery 2025-11-30 13720422 core:Vehicles 2025-11-30 13720422 core:FurnitureFittings 2025-11-30 13720422 core:OfficeEquipment 2025-11-30 13720422 core:AfterOneYear 2025-11-30 13720422 core:WithinOneYear 2025-11-30 13720422 core:ListedExchangeTraded 2025-11-30 13720422 core:UnlistedNon-exchangeTraded 2025-11-30 13720422 core:ShareCapital 2025-11-30 13720422 core:SharePremium 2025-11-30 13720422 core:RevaluationReserve 2025-11-30 13720422 core:OtherReservesSubtotal 2025-11-30 13720422 core:RetainedEarningsAccumulatedLosses 2025-11-30 13720422 core:NetGoodwill 2024-11-30 13720422 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 13720422 core:LandBuildings 2024-11-30 13720422 core:PlantMachinery 2024-11-30 13720422 core:Vehicles 2024-11-30 13720422 core:FurnitureFittings 2024-11-30 13720422 core:OfficeEquipment 2024-11-30 13720422 core:AfterOneYear 2024-11-30 13720422 core:WithinOneYear 2024-11-30 13720422 core:ListedExchangeTraded 2024-11-30 13720422 core:UnlistedNon-exchangeTraded 2024-11-30 13720422 core:ShareCapital 2024-11-30 13720422 core:SharePremium 2024-11-30 13720422 core:RevaluationReserve 2024-11-30 13720422 core:OtherReservesSubtotal 2024-11-30 13720422 core:RetainedEarningsAccumulatedLosses 2024-11-30 13720422 core:NetGoodwill 2023-11-30 13720422 core:IntangibleAssetsOtherThanGoodwill 2023-11-30 13720422 core:LandBuildings 2023-11-30 13720422 core:PlantMachinery 2023-11-30 13720422 core:Vehicles 2023-11-30 13720422 core:FurnitureFittings 2023-11-30 13720422 core:OfficeEquipment 2023-11-30 13720422 core:AfterOneYear 2023-11-30 13720422 core:WithinOneYear 2023-11-30 13720422 core:ListedExchangeTraded 2023-11-30 13720422 core:UnlistedNon-exchangeTraded 2023-11-30 13720422 core:ShareCapital 2023-11-30 13720422 core:SharePremium 2023-11-30 13720422 core:RevaluationReserve 2023-11-30 13720422 core:OtherReservesSubtotal 2023-11-30 13720422 core:RetainedEarningsAccumulatedLosses 2023-11-30 13720422 core:AfterOneYear 2024-12-01 2025-11-30 13720422 core:WithinOneYear 2024-12-01 2025-11-30 13720422 core:Non-currentFinancialInstruments core:CostValuation 2024-12-01 2025-11-30 13720422 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-01 2025-11-30 13720422 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-01 2025-11-30 13720422 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-01 2025-11-30 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2025-11-30 13720422 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-11-30 13720422 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-11-30 13720422 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-11-30 13720422 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-11-30 13720422 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-11-30 13720422 core:Non-currentFinancialInstruments core:CostValuation 2024-11-30 13720422 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-30 13720422 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-30 13720422 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-30 13720422 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-30 13720422 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-30 13720422 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-30 13720422 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-30 13720422 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-30 13720422 bus:Director1 2024-12-01 2025-11-30

JDG FOSTER LIMITED

Registered Number
13720422
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

JDG FOSTER LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Director | FOSTER, John David Gretton

Registered Address | 85 Great Portland Street
| First Floor
| London
| W1W 7LT

Registered Number | 13720422 (England and Wales)

JDG FOSTER LIMITED
Statement of Financial Position
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 932 |  |  |  | 1,243
|  |  |  | 932 |  |  |  | 1,243
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 46,885 |  |  |  | 91,760 |  |
Cash at bank and on hand |  | 22,055 |  |  |  | 38,573 |  |
|  | 68,940 |  |  |  | 130,333 |  |
Creditors amounts falling due within one year | 5 | (46,308) |  |  |  | (65,750) |  |
Net current assets (liabilities) |  |  |  | 22,632 |  |  |  | 64,583
Total assets less current liabilities |  |  |  | 23,564 |  |  |  | 65,826
Net assets |  |  |  | 23,564 |  |  |  | 65,826
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 150 |  |  |  | 100
Profit and loss account |  |  |  | 23,414 |  |  |  | 65,726
Shareholders' funds |  |  |  | 23,564 |  |  |  | 65,826

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 March 2026, and are signed on its behalf by:
FOSTER, John David Gretton Director Registered Company No. 13720422

JDG FOSTER LIMITED
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Office Equipment | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 24 | 2,292 |  | 2,292
| At 30 November 25 | 2,292 |  | 2,292
| Depreciation and impairment
| At 01 December 24 | 1,049 |  | 1,049
| Charge for year | 311 |  | 311
| At 30 November 25 | 1,360 |  | 1,360
| Net book value
| At 30 November 25 | 932 |  | 932
| At 30 November 24 | 1,243 |  | 1,243

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 44,147 |  | 88,619
| Other debtors | 2,738 |  | 3,141
| Total | 46,885 |  | 91,760

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 30,903 |  | 56,419
| Other creditors | 15,405 |  | 9,331
| Total | 46,308 |  | 65,750