DGC Property Investment Ltd

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

Registered number: 13684642

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		655,867		264,600

			655,867		264,600
CURRENT ASSETS
Debtors	5	1		59,724
Cash at bank and in hand		221		506

		222		60,230
Creditors: Amounts Falling Due Within One Year	6	(191,917 )		(120,450 )

NET CURRENT ASSETS (LIABILITIES)			(191,695 )		(60,220 )

TOTAL ASSETS LESS CURRENT LIABILITIES			464,172		204,380

Creditors: Amounts Falling Due After More Than One Year	7		(499,910 )		(212,975 )

NET LIABILITIES			(35,738 )		(8,595 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(35,739 )		(8,596 )

SHAREHOLDERS' FUNDS			(35,738)		(8,595)

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DGC Property Investment Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Francesca Dileto

Director

24/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DGC Property Investment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13684642 . The registered office is 4 Sword Close, Broxbourne, Herts, England, EN10 7TE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director has assessed the Company’s financial position, which includes net liabilities of £35,738 at 31 October 2025 (2024: £8,595) and a loss for the financial year of £27,143 (2024: £5,293).

The Company’s director/shareholder, who has provided written confirmation of their intention to continue to make available such funds as are necessary to enable the Company to meet its liabilities as they fall due. This support is unsecured, interest-free, and will not be withdrawn or required to be repaid for at least twelve months from the date of approval of these financial statements. The support is based on the director/shareholder’s present intention and is not a legally binding commitment.

In forming the going concern assessment, the director considered the Company’s recent trading performance, the ongoing financial support from the director/shareholder, the availability of external facilities, and the Company’s foreseeable obligations over the next twelve months. The director also took into account the potential impact of inflation and other macroeconomic factors on liquidity and trading performance.

While the director has a reasonable expectation that, with the continued support described and the renewal of key financing and supplier arrangements, the Company will have adequate resources to continue in operational existence for the foreseeable future, it is acknowledged that the Company remains dependent on these sources of funding. The successful renewal and continued availability of such support and facilities are not wholly within the Company’s control.

These circumstances represent a material uncertainty that may cast significant doubt upon the Company’s ability to continue as a going concern.

Nevertheless, the financial statements have been prepared on a going concern basis. They do not include any adjustments that would be required if the Company were unable to continue trading.

2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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:

Leasehold

2% RBM

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DGC Property Investment Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Mortgage Loans

Mortgage loans represent secured borrowings obtained to finance the company's property portfolio. The loans are secured against the related properties and are carried at the outstanding amount repayable at the balance sheet date.

The company's mortgage facilities are interest-only loans, under which periodic interest payments are made during the loan term, with the principal balances remaining repayable in accordance with the respective loan agreements. Interest costs are recognised in the profit and loss account using the effective interest method.

At the balance sheet date of 31 October 2025, the total outstanding mortgage loans amounted to £499,910.00 (Prior year: £212,974.94). During the year, the company entered into two additional mortgage loan agreements, resulting in a significant increase in the total borrowings. The increase in the outstanding balance primarily reflects the drawdown of these new mortgage facilities to support the company's investment and financing activities.

The directors review the company's financing arrangements on an ongoing basis to ensure that the borrowing structure remains appropriate for the company's operational and investment requirements and that the company continues to meet its obligations under the respective loan agreements, in accordance with the principles of FRS 102 Section 1A.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Leasehold
	£
Cost
As at 1 November 2024	270,000
Additions	404,652

As at 31 October 2025	674,652

Depreciation
As at 1 November 2024	5,400
Provided during the period	13,385

As at 31 October 2025	18,785

Net Book Value
As at 31 October 2025	655,867

As at 1 November 2024	264,600

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1	59,724

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	191,917	120,450

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DGC Property Investment Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	499,910	212,975

8. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	1	1

Amount of Allotted, Called Up Share Capital	1	1

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