Company registration number 12503190 (England and Wales)
DRAGON SERVICES GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
DRAGON SERVICES GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
DRAGON SERVICES GROUP LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
3,498,304
3,498,304
Current assets
Debtors
4
393,902
334,699
Cash at bank and in hand
30,968
891
424,870
335,590
Creditors: amounts falling due within one year
5
(1,025,951)
(996,938)
Net current liabilities
(601,081)
(661,348)
Total assets less current liabilities
2,897,223
2,836,956
Creditors: amounts falling due after more than one year
6
(2,672,260)
(2,697,791)
Net assets
224,963
139,165
Capital and reserves
Called up share capital
106
106
Profit and loss reserves
224,857
139,059
Total equity
224,963
139,165

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
Mr R H Harrington
Director
Company registration number 12503190 (England and Wales)
DRAGON SERVICES GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 July 2023
106
504
610
Year ended 30 June 2024:
Profit and total comprehensive income
-
394,555
394,555
Dividends
-
(256,000)
(256,000)
Balance at 30 June 2024
106
139,059
139,165
Year ended 30 June 2025:
Profit and total comprehensive income
-
596,066
596,066
Dividends
-
(510,268)
(510,268)
Balance at 30 June 2025
106
224,857
224,963
DRAGON SERVICES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Dragon Services Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 9 & 10, Stuart Close Trade Park, Cardiff, CF11 8QF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

DRAGON SERVICES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
3,498,304
3,498,304
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
24,197
15,050
Other debtors
369,705
319,521
Prepayments and accrued income
-
0
128
393,902
334,699
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
38,512
181,308
Trade creditors
220
2,737
Amounts owed to group undertakings
962,688
796,892
Corporation tax
-
0
3,515
Other creditors
21,831
11,136
Accruals and deferred income
2,700
1,350
1,025,951
996,938
DRAGON SERVICES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
2,672,260
2,697,791
7
Related party transactions

As at the year end, the directors owed the company £112,393 (2024: £62,988).

8
Ultimate Controlling Party

The company's ultimate controlling party is Mr Rhys Philip Harrington by virtue of their share capital in the company.

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