Company No: 12725622 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Dennis Hefferman

REGISTERED OFFICE	7th Floor One Canada Square
	Canary Wharf
	E14 5AA
	United Kingdom

COMPANY NUMBER

12725622 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	7,541		4,702
		7,541		4,702
Current assets
Stocks		225,250		389,900
Debtors	4	285,600		42,478
Cash at bank and in hand		56,569		79,974
		567,419		512,352
Creditors: amounts falling due within one year	5	( 279,718)		( 212,660)
Net current assets		287,701		299,692
Total assets less current liabilities		295,242		304,394
Creditors: amounts falling due after more than one year	6	0		( 12,193)
Net assets		295,242		292,201
Capital and reserves
Called-up share capital		100		100
Profit and loss account		295,142		292,101
Total shareholder's funds		295,242		292,201

For the financial year ending 31 March 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of DGH Trade Limited (registered number: 12725622) were approved and authorised for issue by the Director on 23 September 2026. They were signed on its behalf by:

Dennis Hefferman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

DGH Trade Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 7th Floor One Canada Square, Canary Wharf, E14 5AA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Stocks

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

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	10,692		10,692
Additions	5,651		5,651
At 31 March 2026	16,343		16,343
Accumulated depreciation
At 01 April 2025	5,990		5,990
Charge for the financial year	2,812		2,812
At 31 March 2026	8,802		8,802
Net book value
At 31 March 2026	7,541		7,541
At 31 March 2025	4,702		4,702

4. Debtors

	2026		2025
	£		£
Trade debtors	75,350		21,543
Other debtors	210,250		20,935
	285,600		42,478

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	38,205		12,000
Trade creditors	92,508		3,482
Taxation and social security	59,665		63,355
Other creditors	89,340		133,823
	279,718		212,660

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		12,193

There are no amounts included above in respect of which any security has been given by the small entity.

7. Financial commitments

Other financial commitments

	2026		2025
	£		£
Rent: Due within 1 year	19,250		0

8. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Amounts advanced	340,723		75,705
Amounts repaid	(143,894)		(122,769)

At the year end the balance owing to the company was £111,456 (2025 - £(85,373)). Interest is charged on loans at the official rate set by HMRC. The loan to the directors are repayable on demand.