DG CAPITAL PARTNERS LTD - Filleted accounts

Registered number

15915247

DG CAPITAL PARTNERS LTD

Filleted Accounts

31 August 2025

DG CAPITAL PARTNERS LTD
Registered number:		15915247
Balance Sheet
as at 31 August 2025

Notes			2025
£
Current assets
Debtors	3	100

Creditors: amounts falling due within one year	4	(540)

Net current liabilities			(440)

Net liabilities			(440)

Capital and reserves
Called up share capital			100
Profit and loss account			(540)

Shareholders' funds			(440)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr P Dodds
Director
Approved by the board on 21 May 2026

DG CAPITAL PARTNERS LTD
Notes to the Accounts
for the period from 23 August 2024 to 31 August 2025


1	Accounting policies

	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).

	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 rendering of services and 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.

	Trading status
	During the financial period ended 31 August 2025, the company was not actively trading and did not carry out any significant revenue-generating activities. The company commenced trading in November 2025. The delay in the commencement of trading was due to the initial development phase of the business, which included activities such as market research and ensuring adequate resources were in place prior to going to market.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% on reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025
Number

	Average number of persons employed by the company		2


3	Debtors		2025
£

	Other debtors		100


4	Creditors: amounts falling due within one year		2025
£

	Bank loans and overdrafts		10
	Amounts owed to related undertakings		50
	Accrued expenses		480
			540


5	Related party transactions

	Included within creditors is an amount of £50 owed to Ralph Rose Property Group Ltd, a related company in which Mr P Dodds and Ms S Gill are directors and shareholders.


6	Controlling party

	The company is controlled by Mr P Dodds and Ms S Gill by virtue of their directorships, shareholdings and day to day running of the business.


7	Other information

	DG CAPITAL PARTNERS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	20 Wenlock Road
	London
	England
	N1 7GU