Registration number: 16451281

DGM Landscape & Ground Maintenance Services Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

DGM Landscape & Ground Maintenance Services Limited

(Registration number: 16451281)
Balance Sheet as at 31 May 2026

	Note	2026 £
Fixed assets
Tangible assets	4	49,424
Current assets
Debtors	5	392
Cash at bank and in hand		10,218
		10,610
Creditors: Amounts falling due within one year	6	(39,377)
Net current liabilities		(28,767)
Total assets less current liabilities		20,657
Provisions for liabilities		(1,634)
Net assets		19,023
Capital and reserves
Called up share capital		100
Retained earnings		18,923
Shareholders' funds		19,023

For the financial period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 October 2026
 

......................................... Mr D G Martin Director

DGM Landscape & Ground Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Period from 14 May 2025 to 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of gardening and landscaping services. Turnover is shown net of sales, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

DGM Landscape & Ground Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Period from 14 May 2025 to 31 May 2026

Asset class	Depreciation method and rate
Plant & machinery	20% straight line
Motor vehicles	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2.

DGM Landscape & Ground Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Period from 14 May 2025 to 31 May 2026

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
Additions	25,661	34,500	60,161
At 31 May 2026	25,661	34,500	60,161
Depreciation
Charge for the period	3,837	6,900	10,737
At 31 May 2026	3,837	6,900	10,737
Carrying amount
At 31 May 2026	21,824	27,600	49,424

5

Debtors

Current	2026 £
Trade debtors	255
Prepayments	137
	392

DGM Landscape & Ground Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Period from 14 May 2025 to 31 May 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Taxation and social security	6,477
Other creditors	32,900
	39,377