REGISTERED NUMBER: 06419337 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DIRECT GLOBAL TRADING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr E G Riby

Mr W Robinson

SECRETARY:

Mr E G Riby

REGISTERED OFFICE:

Unit 9 Strafford Industrial Estate

Gilroyd Lane

Dodworth

Barnsley

South Yorkshire

S75 3EJ

REGISTERED NUMBER:

06419337 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Santander

26-28 High Street

Sheffield

South Yorkshire

S1 2GE

FIXED ASSETS

Intangible assets

4

-

1,667

Tangible assets

5

62,502

86,743

62,502

88,410

CURRENT ASSETS

Stocks

275,787

264,775

Debtors

6

1,005,425

331,271

Cash at bank and in hand

139,029

595,070

1,420,241

1,191,116

CREDITORS

Amounts falling due within one year

7

729,425

522,187

NET CURRENT ASSETS

690,816

668,929

TOTAL ASSETS LESS CURRENT LIABILITIES

753,318

757,339

CREDITORS

Amounts falling due after more than one year

8

(4,583

)

(7,083

)

PROVISIONS FOR LIABILITIES

(14,021

)

(18,691

)

NET ASSETS

734,714

731,565

CAPITAL AND RESERVES

Called up share capital

10

60

60

Capital redemption reserve

60

60

Retained earnings

734,594

731,445

SHAREHOLDERS' FUNDS

734,714

731,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr E G Riby - Director

1.	STATUTORY INFORMATION

Direct Global Trading Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Website development costs

Website development costs are initially measured at cost. After initial recognition, the assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development costs are written off over their estimated useful economic lives of 4 years on a straight line basis.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

- 20% on reducing balance

Fixtures and fittings

- 20% and 33% on reducing balance

Leasehold Property Improvements

- 10% and 20% straight line

Motor Vehicles

- 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock.

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Website

development

costs

£

COST

At 1 January 2025

and 31 December 2025

37,842

AMORTISATION

At 1 January 2025

36,175

Amortisation for year

1,667

At 31 December 2025

37,842

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,667

5.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

Property

Plant and

and

Motor

Improvement

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

93,639

75,671

81,697

13,800

264,807

Additions

-

-

850

-

850

At 31 December 2025

93,639

75,671

82,547

13,800

265,657

DEPRECIATION

At 1 January 2025

59,908

44,758

66,390

7,008

178,064

Charge for year

13,491

6,183

3,719

1,698

25,091

At 31 December 2025

73,399

50,941

70,109

8,706

203,155

NET BOOK VALUE

At 31 December 2025

20,240

24,730

12,438

5,094

62,502

At 31 December 2024

33,731

30,913

15,307

6,792

86,743

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

2,100

63,337

Amounts owed by group undertakings

830,606

-

Other debtors

11,364

70,754

Directors' current accounts

106,132

91,050

VAT

-

18,538

Prepayments and accrued income

55,223

87,592

1,005,425

331,271

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts (see note 9)

2,500

2,500

Trade creditors

564,026

451,015

Corporation tax

49,767

38,566

Social security and other taxes

7,661

7,221

VAT

89,893

-

Other creditors

13,606

15,086

Accruals and deferred income

1,972

7,799

729,425

522,187

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts (see note 9)

4,583

7,083

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

2,500

2,500

Between one and five years

4,583

7,083

7,083

9,583

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

99,765

94,000

Between one and five years

24,941

117,500

124,706

211,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

52

'A' Ordinary

£1

52

52

3

'B' Ordinary

£1

3

3

2

D Ordinary

£1

2

2

3

C Ordinary

£1

3

3

60

60

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr E G Riby

Balance outstanding at start of year

91,050

-

Amounts advanced

106,132

176,511

Amounts repaid

(91,050

)

(85,461

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

106,132

91,050

12.	ULTIMATE CONTROLLING PARTY

The directors consider the ultimate parent undertaking of the company is Direct Global Trading Investments Ltd.

The ultimate parent company's registered office address is;

12 Victoria Road

Barnsley

United Kingdom

S70 2BB