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Registered number: 14386328
DGE Properties Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
DGE Properties Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
DGE Properties Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14386328

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,612 |  | 3,265
Investment Properties | 5 |  | 248,014 |  | 248,014
|  |  | 250,626 |  | 251,279
CURRENT ASSETS
Debtors | 6 | 12,894 |  | 4,759 |
Cash at bank and in hand |  | 31,374 |  | 22,458 |
|  | 44,268 |  | 27,217 |
Creditors: Amounts Falling Due Within One Year | 7 | (253,347 ) |  | (251,960 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (209,079 ) |  | (224,743 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,547 |  | 26,536
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,953 ) |  | (2,953 )
NET ASSETS |  |  | 38,594 |  | 23,583
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair value reserve |  |  | 8,857 |  | 8,857
Profit and Loss Account |  |  | 29,637 |  | 14,626
SHAREHOLDERS' FUNDS |  |  | 38,594 |  | 23,583

Page 1
Page 2
DGE Properties Ltd
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

Mr David Cotterill Director
23 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
DGE Properties Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
DGE Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14386328 . The registered office is C/O Clear Accountancy Services Limited, E-Innovation Centre, Priorslee, Telford, Shropshire, TF2 9FT.
The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. Turnover includes income earned from rental of the property on a short term basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% Reducing Balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
DGE Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 October 2024 | 5,101
As at 30 September 2025 | 5,101
Depreciation
As at 1 October 2024 | 1,836
Provided during the period | 653
As at 30 September 2025 | 2,489
Net Book Value
As at 30 September 2025 | 2,612
As at 1 October 2024 | 3,265

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 248,014

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 236,204 |  | 236,204
Accumulated depreciation and impairment | 12,598 |  | 7,873
Carrying amount | 223,606 |  | 228,331

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 12,894 |  | 4,759

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,644 |  | -
Other creditors | 251,703 |  | 251,960
| 253,347 |  | 251,960

8. Share Capital

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

Page 4
Page 5
DGE Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Related Party Transactions
Included within other debtors is a balance of £10,578 (2024: £2,000) owed by a company under common control. No interest has been charged on the outstanding balance and there were no conditions attached.
Included within other creditors is a balance of £125,225 (2024: £125,175) owed to a company under common control. No interest has been charged on the outstanding balance and there were no conditions attached.
Included within other creditors is a balance of £125,368 (2024: £125,725) owed to a company director. No interest has been charged on the outstanding balance and there were no conditions attached.
10. Ultimate Controlling Party
The company is ultimately under the control of the Directors by virtue of their ownership of 100% of the issued share capital in the company.
Page 5