2025-01-01 2025-12-31 2025-12-31 false 00896862 D.G.S. (GRINDING WHEELS & MACHINES) LIMITED 2026-07-22 16290 false iso4217:GBP xbrli:pure 00896862 2024-12-31 00896862 2025-12-31 00896862 2025-01-01 2025-12-31 00896862 2023-12-31 00896862 2024-12-31 00896862 2024-01-01 2024-12-31 00896862 bus:SmallEntities 2025-01-01 2025-12-31 00896862 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00896862 bus:AbridgedAccounts 2025-01-01 2025-12-31 00896862 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00896862 core:WithinOneYear 2025-12-31 00896862 core:AfterOneYear 2025-12-31 00896862 core:WithinOneYear 2024-12-31 00896862 core:AfterOneYear 2024-12-31 00896862 core:ShareCapital 2025-12-31 00896862 core:SharePremium 2025-12-31 00896862 core:RevaluationReserve 2025-12-31 00896862 core:OtherReservesSubtotal 2025-12-31 00896862 core:RetainedEarningsAccumulatedLosses 2025-12-31 00896862 core:ShareCapital 2024-12-31 00896862 core:SharePremium 2024-12-31 00896862 core:RevaluationReserve 2024-12-31 00896862 core:OtherReservesSubtotal 2024-12-31 00896862 core:RetainedEarningsAccumulatedLosses 2024-12-31 00896862 core:LandBuildings 2025-12-31 00896862 core:PlantMachinery 2025-12-31 00896862 core:Vehicles 2025-12-31 00896862 core:FurnitureFittings 2025-12-31 00896862 core:OfficeEquipment 2025-12-31 00896862 core:NetGoodwill 2025-12-31 00896862 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 00896862 core:ListedExchangeTraded 2025-12-31 00896862 core:UnlistedNon-exchangeTraded 2025-12-31 00896862 core:LandBuildings 2024-12-31 00896862 core:PlantMachinery 2024-12-31 00896862 core:Vehicles 2024-12-31 00896862 core:FurnitureFittings 2024-12-31 00896862 core:OfficeEquipment 2024-12-31 00896862 core:NetGoodwill 2024-12-31 00896862 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 00896862 core:ListedExchangeTraded 2024-12-31 00896862 core:UnlistedNon-exchangeTraded 2024-12-31 00896862 core:LandBuildings 2025-01-01 2025-12-31 00896862 core:PlantMachinery 2025-01-01 2025-12-31 00896862 core:Vehicles 2025-01-01 2025-12-31 00896862 core:FurnitureFittings 2025-01-01 2025-12-31 00896862 core:OfficeEquipment 2025-01-01 2025-12-31 00896862 core:NetGoodwill 2025-01-01 2025-12-31 00896862 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 00896862 core:ListedExchangeTraded 2025-01-01 2025-12-31 00896862 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 00896862 core:MoreThanFiveYears 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments 2025-12-31 00896862 core:Non-currentFinancialInstruments 2024-12-31 00896862 dpl:CostSales 2025-01-01 2025-12-31 00896862 dpl:DistributionCosts 2025-01-01 2025-12-31 00896862 core:LandBuildings 2025-01-01 2025-12-31 00896862 core:PlantMachinery 2025-01-01 2025-12-31 00896862 core:Vehicles 2025-01-01 2025-12-31 00896862 core:FurnitureFittings 2025-01-01 2025-12-31 00896862 core:OfficeEquipment 2025-01-01 2025-12-31 00896862 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 00896862 core:NetGoodwill 2025-01-01 2025-12-31 00896862 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 00896862 dpl:GroupUndertakings 2025-01-01 2025-12-31 00896862 dpl:ParticipatingInterests 2025-01-01 2025-12-31 00896862 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 00896862 core:ListedExchangeTraded 2025-01-01 2025-12-31 00896862 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 00896862 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 00896862 dpl:CostSales 2024-01-01 2024-12-31 00896862 dpl:DistributionCosts 2024-01-01 2024-12-31 00896862 core:LandBuildings 2024-01-01 2024-12-31 00896862 core:PlantMachinery 2024-01-01 2024-12-31 00896862 core:Vehicles 2024-01-01 2024-12-31 00896862 core:FurnitureFittings 2024-01-01 2024-12-31 00896862 core:OfficeEquipment 2024-01-01 2024-12-31 00896862 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 00896862 core:NetGoodwill 2024-01-01 2024-12-31 00896862 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 00896862 dpl:GroupUndertakings 2024-01-01 2024-12-31 00896862 dpl:ParticipatingInterests 2024-01-01 2024-12-31 00896862 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 00896862 core:ListedExchangeTraded 2024-01-01 2024-12-31 00896862 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 00896862 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 00896862 core:NetGoodwill 2025-12-31 00896862 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 00896862 core:LandBuildings 2025-12-31 00896862 core:PlantMachinery 2025-12-31 00896862 core:Vehicles 2025-12-31 00896862 core:FurnitureFittings 2025-12-31 00896862 core:OfficeEquipment 2025-12-31 00896862 core:AfterOneYear 2025-12-31 00896862 core:WithinOneYear 2025-12-31 00896862 core:ListedExchangeTraded 2025-12-31 00896862 core:UnlistedNon-exchangeTraded 2025-12-31 00896862 core:ShareCapital 2025-12-31 00896862 core:SharePremium 2025-12-31 00896862 core:RevaluationReserve 2025-12-31 00896862 core:OtherReservesSubtotal 2025-12-31 00896862 core:RetainedEarningsAccumulatedLosses 2025-12-31 00896862 core:NetGoodwill 2024-12-31 00896862 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 00896862 core:LandBuildings 2024-12-31 00896862 core:PlantMachinery 2024-12-31 00896862 core:Vehicles 2024-12-31 00896862 core:FurnitureFittings 2024-12-31 00896862 core:OfficeEquipment 2024-12-31 00896862 core:AfterOneYear 2024-12-31 00896862 core:WithinOneYear 2024-12-31 00896862 core:ListedExchangeTraded 2024-12-31 00896862 core:UnlistedNon-exchangeTraded 2024-12-31 00896862 core:ShareCapital 2024-12-31 00896862 core:SharePremium 2024-12-31 00896862 core:RevaluationReserve 2024-12-31 00896862 core:OtherReservesSubtotal 2024-12-31 00896862 core:RetainedEarningsAccumulatedLosses 2024-12-31 00896862 core:NetGoodwill 2023-12-31 00896862 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 00896862 core:LandBuildings 2023-12-31 00896862 core:PlantMachinery 2023-12-31 00896862 core:Vehicles 2023-12-31 00896862 core:FurnitureFittings 2023-12-31 00896862 core:OfficeEquipment 2023-12-31 00896862 core:AfterOneYear 2023-12-31 00896862 core:WithinOneYear 2023-12-31 00896862 core:ListedExchangeTraded 2023-12-31 00896862 core:UnlistedNon-exchangeTraded 2023-12-31 00896862 core:ShareCapital 2023-12-31 00896862 core:SharePremium 2023-12-31 00896862 core:RevaluationReserve 2023-12-31 00896862 core:OtherReservesSubtotal 2023-12-31 00896862 core:RetainedEarningsAccumulatedLosses 2023-12-31 00896862 core:AfterOneYear 2025-01-01 2025-12-31 00896862 core:WithinOneYear 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 00896862 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 00896862 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 00896862 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 00896862 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 00896862 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 00896862 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 00896862 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 00896862 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 00896862 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 00896862 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 00896862 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 00896862 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 00896862 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 00896862 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 00896862 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 00896862 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 00896862 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 00896862 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 00896862 bus:Director1 2025-01-01 2025-12-31 00896862 bus:Director2 2025-01-01 2025-12-31 00896862 bus:Director3 2025-01-01 2025-12-31 00896862 core:RevaluationReserve 2025-01-01 2025-12-31

D.G.S. (GRINDING WHEELS & MACHINES) LIMITED

Registered Number
00896862
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

D.G.S. (GRINDING WHEELS & MACHINES) LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Mrs E Griffiths
| Mrs L Kimpton
| Mrs B Stevens

Company Secretary | Mrs B Stevens

Registered Address | Units 4 And 5 Spring Road Industrial Estate
| Lanesfield Drive
| Wolverhampton
| WV4 6UA

Registered Number | 00896862 (England and Wales)

D.G.S. (GRINDING WHEELS & MACHINES) LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 24,210 |  |  |  | 213,483
Investments | 4 |  |  | 10,143 |  |  |  | 10,143
|  |  |  | 34,353 |  |  |  | 223,626
Current assets |  |  |  |  |  |  |  |
Stocks |  | 79,001 |  |  |  | 71,837 |  |
Debtors | 5 | 443,273 |  |  |  | 410,699 |  |
Cash at bank and on hand |  | 108,514 |  |  |  | 128,839 |  |
|  | 630,788 |  |  |  | 611,375 |  |
Creditors amounts falling due within one year | 6 | (321,630) |  |  |  | (312,154) |  |
Net current assets (liabilities) |  |  |  | 309,158 |  |  |  | 299,221
Total assets less current liabilities |  |  |  | 343,511 |  |  |  | 522,847
Provisions for liabilities |  |  |  | - |  |  |  | (39,928)
Net assets |  |  |  | 343,511 |  |  |  | 482,919
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 985 |  |  |  | 985
Revaluation reserve |  |  |  | - |  |  |  | 202,999
Profit and loss account |  |  |  | 342,526 |  |  |  | 278,935
Shareholders' funds | 7 |  |  | 343,511 |  |  |  | 482,919

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 22 July 2026, and are signed on its behalf by:
Mrs B Stevens Director Registered Company No. 00896862

D.G.S. (GRINDING WHEELS & MACHINES) LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| 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 sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| 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.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 15
| Fixtures and fittings | 15
| Vehicles | 15
| Office Equipment | 15

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 14 |  | 15

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 427,221
| Disposals | (185,000)
| At 31 December 25 | 242,221
| Depreciation and impairment
| At 01 January 25 | 213,738
| Charge for year | 4,273
| At 31 December 25 | 218,010
| Net book value
| At 31 December 25 | 24,210
| At 31 December 24 | 213,483

4. | Fixed asset investments
--- | ---
| Fixed asset investments are held at cost value.

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 10,143
| At 31 December 25 | 10,143
| Net book value
| At 31 December 25 | 10,143
| At 31 December 24 | 10,143

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 220,826 |  | 195,114
| Other debtors | 221,608 |  | 215,585
| Total | 442,434 |  | 410,699

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 129,158 |  | 120,705
| Taxation and social security | 38,528 |  | 39,553
| Other creditors | 153,944 |  | 151,896
| Total | 321,630 |  | 312,154

7. | Revaluation reserve
--- | ---

|  | £
| Reserve at 01 January 25 | 202,999
| Revaluations of plant, property and equipment | (202,999)