DG Developments Limited - Filleted accounts

Registered number

08416413

DG Developments Limited

Filleted Accounts

31 March 2026

DG Developments Limited
Registered number:		08416413
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,464			1,718

Current assets
Debtors	4	10,860			11,373
Cash at bank and in hand		28,326			38,222
		39,186			49,595

Creditors: amounts falling due within one year	5	(17,530)			(21,083)

Net current assets			21,656			28,512

Net assets			23,120			30,230

Capital and reserves
Called up share capital			100			100
Profit and loss account			23,020			30,130

Shareholder's funds			23,120			30,230

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account and director's report have not been delivered to the Registrar of Companies.




D Griffiths
Director
Approved by the board on 23 October 2026

DG Developments Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from software development and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is not recognised in respect of timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments as it is considered not material to the true and fair view of the financial statements.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				10,690
	Additions				1,478
	At 31 March 2026				12,168

	Depreciation
	At 1 April 2025				8,972
	Charge for the year				1,732
	At 31 March 2026				10,704

	Net book value
	At 31 March 2026				1,464
	At 31 March 2025				1,718


4	Debtors		2026		2025
£				£

	Trade debtors		9,078		8,376
	Other debtors		1,782		2,997
			10,860		11,373


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Director's loan account		10,596		8,560
	Trade creditors		2,880		-
	Taxation and social security costs		1,048		5,810
	Other creditors		3,006		6,713
			17,530		21,083


6	Other information

	DG Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Central House
	124 High Street
	Hampton Hill
	Middlesex
	TW12 1NS