DG Hearing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC479922

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		54,766		92,586

			54,766		92,586
CURRENT ASSETS
Stocks	6	1,750		1,250
Debtors	7	647,420		638,586
Cash at bank and in hand		8,125		16,107

		657,295		655,943
Creditors: Amounts Falling Due Within One Year	8	(132,530 )		(130,368 )

NET CURRENT ASSETS (LIABILITIES)			524,765		525,575

TOTAL ASSETS LESS CURRENT LIABILITIES			579,531		618,161

Creditors: Amounts Falling Due After More Than One Year	9		(577,614 )		(609,651 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,563 )		(8,356 )

NET ASSETS			354		154

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			254		54

SHAREHOLDERS' FUNDS			354		154

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DG Hearing Limited

Balance Sheet (continued)

As At 30 September 2025

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.

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

G Bryce

Director

27th April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

DG Hearing Limited is a private company, limited by shares, incorporated in Scotland, registered number SC479922 . The registered office is 580 George Street, Aberdeen, AB25 3XU.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of 10 years.

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 the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery	20% on cost
Motor Vehicles	25% on cost
Computer Equipment	33% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under

hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are

depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the

future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.7. Taxation

Taxation for the year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those

in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been

enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

...CONTINUED

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DG Hearing Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. Taxation - continued

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be

recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme

are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the period was 7 (2024: 7)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2024	752,567

As at 30 September 2025	752,567

Amortisation
As at 1 October 2024	752,567

As at 30 September 2025	752,567

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	23,995	147,080	2,062	173,137

As at 30 September 2025	23,995	147,080	2,062	173,137

Depreciation
As at 1 October 2024	20,845	57,644	2,062	80,551
Provided during the period	1,050	36,770	-	37,820

As at 30 September 2025	21,895	94,414	2,062	118,371

Net Book Value
As at 30 September 2025	2,100	52,666	-	54,766

As at 1 October 2024	3,150	89,436	-	92,586

6. Stocks

	2025	2024
	£	£
Materials	1,750	1,250

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DG Hearing Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	83,226	74,711
Other debtors	564,194	563,875

	647,420	638,586

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	16,763	17,617
Trade creditors	36,334	35,406
Bank loans and overdrafts	2,759	4,774
Other creditors	28,555	28,416
Taxation and social security	48,119	44,155

	132,530	130,368

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	77,339	93,246
Bank loans	-	2,880
Other loans	500,275	513,525

	577,614	609,651

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	16,763	17,617
Later than one year and not later than five years	77,339	93,246

	94,102	110,863

	94,102	110,863

11. Share Capital

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

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DG Hearing Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Geoff Bryce	207,385	15,889	15,889	-	207,385
Mr Richard Bryce	201,747	15,899	17,334	-	200,312

The above loan is unsecured, interest free and repayable on demand.

13. Ultimate Controlling Party

The ultimate controlling party is R D Bryce.

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