REGISTERED NUMBER: 09221779 (England and Wales)

Unaudited Financial Statements for the Year Ended 26 October 2025

for

DG HARDING HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D G Harding

REGISTERED OFFICE:

c/o AKS Advisers

Fourth & Fifth Floor

14-15 Lower Grosvenor Place

London

REGISTERED NUMBER:

09221779 (England and Wales)

ACCOUNTANTS:

AKS Advisers

14-15 Lower Grosvenor Place

London

SW1W 0EX

FIXED ASSETS

Investments

4

102

102

CURRENT ASSETS

Debtors

5

72,800

7,500

Cash at bank

-

1,473

72,800

8,973

CREDITORS

Amounts falling due within one year

6

24,577

7,826

NET CURRENT ASSETS

48,223

1,147

TOTAL ASSETS LESS CURRENT LIABILITIES

48,325

1,249

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

48,324

1,248

48,325

1,249

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 26 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 26 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 by the director and authorised for issue on 22 October 2026 and were signed by:

Mr D G Harding - Director

1.	STATUTORY INFORMATION

DG Harding Holdings 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.

At the reporting date, the company was non-trading and is not considered to be a going concern and the financial statements have been prepared on a basis other than going concern. No adjustments were necessary to the amounts at which the assets and liabilities are included in these financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

a) Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

b) Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

c) Cash at bank and in hand

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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.

Going concern

The company has incurred operating profit of £60,246 (2024 Loss : £7,456) during the year. In addition, the company has reported net assets amounting of £48,325 (2024: £1,249) for the year ended 26 October 2025.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 27 October 2024

and 26 October 2025

102

NET BOOK VALUE

At 26 October 2025

102

At 26 October 2024

102

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

26.10.25

26.10.24

£

£

Trade debtors

60,800

-

Amounts owed by group undertakings

12,000

6,000

Other debtors

-

1,500

72,800

7,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

26.10.25

26.10.24

£

£

Trade creditors

150

-

Taxation and social security

13,177

805

Other creditors

11,250

7,021

24,577

7,826

7.	ULTIMATE CONTROLLING PARTY