DHGM LTD


Directors	MCKENDRICK, Douglas, Dr
	MCKENDRICK, Jade


Registered Address	Fulford Lodge
	1 Heslington Lane
	York
	YO10 4HN


Registered Number	16207242 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		1,363
			1,363
Current assets
Debtors	4	5,903
Cash at bank and on hand		46,439
		52,342
Creditors amounts falling due within one year	5	(28,711)
Net current assets (liabilities)			23,631
Total assets less current liabilities			24,994
Provisions for liabilities	6		(300)
Net assets			24,694
Capital and reserves
Called up share capital			2
Profit and loss account			24,692
Shareholders' funds			24,694

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 financial statements were approved and authorised for issue by the Board of Directors on 4 August 2026, and are signed on its behalf by:

MCKENDRICK, Douglas, Dr
Director
Registered Company No. 16207242

DHGM LTD

Notes to the Financial Statements
for the period ended 31 March 2026

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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Revenue from sale of goods
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Office Equipment	20

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,704	1,704
At 31 March 26	1,704	1,704
Depreciation and impairment
Charge for year	341	341
At 31 March 26	341	341
Net book value
At 31 March 26	1,363	1,363
At 23 January 25	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	4,167
	Prepayments and accrued income	1,736
	Total	5,903

5.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	4,550
	Amounts owed to related parties	563
	Taxation and social security	23,379
	Accrued liabilities and deferred income	219
	Total	28,711

6.	Provisions for liabilities

		2026
		£
	Net deferred tax liability (asset)	300
	Total	300

7.	Related party transactions
	During the year the directors made available a loan to the company of £563. Interest has been charged on this balance at the UK market rate. The loan is repayable on demand.