D-GR Holdings Ltd

D-GR Holdings Ltd
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	2,714
		2,714
Current assets
Cash at bank and in hand		6,678
Creditors: amount falling due within one year		(8,581)
Net current assets		(1,903)

Total assets less current liabilities		811
Provisions for liabilities		(63)
Net assets		748

Capital and reserves
Called up share capital	4	100
Profit and loss account		648
Shareholders' funds		748

For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period 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 accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 by the board of directors on 23 April 2026 and were signed on its behalf by:

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David Ian Shaw
Director

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Grahame Shaw
Director

D-GR Holdings Ltd
Notes to the Abridged Financial Statements
For the Period 26 July 2024 to 31 July 2025

General Information

D-GR Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 15860416, registration address C/O Burton Varley Ltd, The Counting House, 24 Richmond Road, Altrincham, WA14 2TT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

20% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 2.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 26 July 2024	-	-
Additions	2,952	2,952
Disposals	-	-
At 31 July 2025	2,952	2,952
Depreciation
At 26 July 2024	-	-
Charge for period	238	238
On disposals	-	-
At 31 July 2025	238	238
Net book values
Closing balance as at 31 July 2025	2,714	2,714
Opening balance as at 26 July 2024	-	-

Share Capital

Allotted, called up and fully paid	2025 £
100 Class A shares of £1.00 each	100
	100

Registered Number: 15860416
England and Wales
D-GR HOLDINGS LTD

Abridged Accounts

Period of accounts Start date: 26 July 2024 End date: 31 July 2025