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COMPANY REGISTRATION NUMBER: 07786478

DG TIMBER SOLUTIONS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 September 2025

DG TIMBER SOLUTIONS LTD

STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 165,360 |  | 163,916

CURRENT ASSETS

Stock and work in progress | 203,933 |  | 196,128 |
Debtors | 6 | 633,701 |  | 697,486 |
Cash at bank and in hand | 569,580 |  | 566,874 |
| ------------ |  | ------------ |
| 1,407,214 |  | 1,460,488 |

CREDITORS: amounts falling due within one year | 7 | 684,391 |  | 822,251 |
| ------------ |  | ------------ |
NET CURRENT ASSETS |  | 722,823 |  | 638,237
|  | --------- |  | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 888,183 |  | 802,153

CREDITORS: amounts falling due after more than one year | 8 |  | 7,797 |  | 59,086

PROVISIONS |  | 39,756 |  | 43,708
|  | --------- |  | ---------
NET ASSETS |  | 840,630 |  | 699,359
|  | --------- |  | ---------

CAPITAL AND RESERVES

Called up share capital fully paid |  | 3 |  | 3
Share premium account |  | 49,999 |  | 49,999
Profit and loss account |  | 790,628 |  | 649,357
|  | --------- |  | ---------
SHAREHOLDERS FUNDS |  | 840,630 |  | 699,359
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

DG TIMBER SOLUTIONS LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 25 March 2026 , and are signed on behalf of the board by:

Mrs R Omoloso
Director

Company registration number: 07786478

DG TIMBER SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1 Hill Farm Estate, Irthlingborough Road, Little Addington, Kettering, Northamptonshire, NN14 4AS.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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. Stock and work in progress Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office building | - | 10% straight line
| Plant and machinery | - | 25% straight line
| Office equipment | - | 25% straight line
| Motor vehicles | - | 25%/33% straight line
| Computer equipment | - | 25% straight line

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Government grants
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 27 (2024: 26 ).
5. TANGIBLE ASSETS

| Office building | Plant and machinery | Fixtures and fittings | Motor vehicles | Computer equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Oct 2024 | 27,955 | 324,820 | 32,416 | 29,395 | 12,910 | 427,496
Additions | – | 50,853 | 18,503 | – | 6,724 | 76,080
| -------- | --------- | -------- | -------- | -------- | ---------
At 30 Sep 2025 | 27,955 | 375,673 | 50,919 | 29,395 | 19,634 | 503,576
| -------- | --------- | -------- | -------- | -------- | ---------
Depreciation |  |  |  |  |  |
At 1 Oct 2024 | 18,649 | 205,375 | 20,397 | 8,047 | 11,112 | 263,580
Charge for the year | 2,970 | 56,352 | 7,311 | 6,924 | 1,079 | 74,636
| -------- | --------- | -------- | -------- | -------- | ---------
At 30 Sep 2025 | 21,619 | 261,727 | 27,708 | 14,971 | 12,191 | 338,216
| -------- | --------- | -------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |  |
At 30 Sep 2025 | 6,336 | 113,946 | 23,211 | 14,424 | 7,443 | 165,360
| -------- | --------- | -------- | -------- | -------- | ---------
At 30 Sep 2024 | 9,306 | 119,445 | 12,019 | 21,348 | 1,798 | 163,916
| -------- | --------- | -------- | -------- | -------- | ---------

6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 396,444 | 542,900
Other debtors | 237,257 | 154,586
| --------- | ---------
| 633,701 | 697,486
| --------- | ---------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 41,681 | 50,000
Trade creditors | 426,441 | 522,774
Accruals and deferred income | 94,055 | 112,896
Corporation tax | 61,501 | 61,283
Social security and other taxes | 26,272 | 44,042
Obligations under finance leases and hire purchase contracts | 9,356 | 9,356
Other creditors - credit card | 15,682 | 1,033
Other creditors | 9,403 | 20,867
| --------- | ---------
| 684,391 | 822,251
| --------- | ---------

The bank loan is secured by a legal charge over the company's assets. Hire purchase creditors are secured against the assets they relate to.
8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 41,933
Obligations under finance leases and hire purchase contracts | 7,797 | 17,153
| ------- | --------
| 7,797 | 59,086
| ------- | --------

The bank loan is secured by a legal charge over the company's assets. Hire purchase creditors are secured against the assets they relate to.
9. CAPITAL COMMITMENTS
Capital expenditure contracted for but not provided for in the financial statements is as follows:

| 2025 | 2024
| £ | £
Tangible assets | – | 20,650
| ---- | --------

10. RELATED PARTY TRANSACTIONS
As at the 30 September 2025 the directors were owed £9,403 by the company (2024 - £20,867). The loans are interest free and unsecured.