REGISTERED NUMBER: 04304051 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DJG MANAGEMENT SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D J Gibbins

Mr N Huntington

REGISTERED OFFICE:

2nd Floor

Medway Bridge House

1 - 8 Fairmeadow

Maidstone

Kent

ME14 1JP

BUSINESS ADDRESS:

39 Kings Hill Avenue

Kings Hill

West Malling

Kent

ME19 4ER

REGISTERED NUMBER:

04304051 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

5,790

6,089

Investments

5

100

100

5,890

6,189

CURRENT ASSETS

Debtors

6

1,076,925

4,057,740

Cash at bank

1,100,080

7,537

2,177,005

4,065,277

CREDITORS

Amounts falling due within one year

7

1,595,075

1,110,829

NET CURRENT ASSETS

581,930

2,954,448

TOTAL ASSETS LESS CURRENT LIABILITIES

587,820

2,960,637

CAPITAL AND RESERVES

Called up share capital

150

150

Share premium

59,950

59,950

Retained earnings

527,720

2,900,537

587,820

2,960,637

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

Mr D J Gibbins - Director

Mr N Huntington - Director

1.	STATUTORY INFORMATION

DJG Management Services Limited 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.

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.

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

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. Income from management charges is recognised in the period to which it relates.

Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation.

Depreciation is recognised so as to write off the cost of assets over their useful lives on the following bases:

Fixtures, fittings & equipment

15% reducing balance basis and 33% on cost

Motor vehicles

25% reducing balance basis

Investments in subsidiaries

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, loans to fellow group companies and cash and bank balances, are measured at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Leases

Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have been passed to the company, and hire purchase contracts are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful lives. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges so as to achieve a constant rate of interest on the remaining balance of the liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 January 2025

9,693

Additions

2,457

At 31 December 2025

12,150

Depreciation

At 1 January 2025

3,604

Charge for year

2,756

At 31 December 2025

6,360

Net book value

At 31 December 2025

5,790

At 31 December 2024

6,089

5.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in joint

undertakings

venture

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

50

50

100

Net book value

At 31 December 2025

50

50

100

At 31 December 2024

50

50

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

178,025

178,025

Amounts owed by joint ventures

880,000

960,000

Other debtors

18,900

2,919,715

1,076,925

4,057,740

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

157

75

Amounts owed to group undertakings

89,106

246,705

Taxation and social security

706,709

853,753

Other creditors

799,103

10,296

1,595,075

1,110,829

8.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

The company acts as a guarantor in connection with a property lease agreement of a related party. The lease covers the period to 28 February 2033 at rental of £59,725 per annum, plus service charges.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company made advances totalling £4,785,958 (2024 - £5,810,452) to the director. Repayments totalling £5,567,794 (2024 - £13,723,487) were made in respect of these advances and the brought forward balance. The advances were repayable on demand and, where appropriate, incurred interest at HMRC approved rates.