D & G Network Solutions Ltd 31/01/2026 iXBRL

Company registration number: 08299454

D & G Network Solutions Ltd

Unaudited filleted abridged financial statements

31 January 2026

D & G Network Solutions Ltd

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

D & G Network Solutions Ltd

Directors and other information


	Directors	Michael Andrew O'Brien


	Company number	08299454


	Registered office	2 Northside Wells Road
		Chilcompton
		Radstock
		BA3 4ET


	Accountants	PMB Taxation Services
		The Village
		6b Hunter Street
		East Kilbride
		G74 4LZ

D & G Network Solutions Ltd

Accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of D & G Network Solutions Ltd

Year ended 31 January 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 January 2026 which comprise the abridged statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

PMB Taxation Services

The Village

6b Hunter Street

East Kilbride

G74 4LZ

16 September 2026

D & G Network Solutions Ltd

Abridged statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	79,740		49,236
		_______		_______
			79,740		49,236

Current assets
Debtors		515,057		727,249
Investments	7	50,000		50,000
Cash at bank and in hand		440,809		162,398
		_______		_______
		1,005,866		939,647
Creditors: amounts falling due
within one year		( 163,861)		( 209,413)
		_______		_______
Net current assets			842,005		730,234
			_______		_______
Total assets less current liabilities			921,745		779,470

Creditors: amounts falling due
after more than one year			( 31,892)		( 9,341)

Provisions for liabilities			( 12,309)		( 12,309)

			_______		_______
Net assets			877,544		757,820
			_______		_______

Capital and reserves
Called up share capital			10		1
Profit and loss account			877,534		757,819
			_______		_______
Shareholder funds			877,544		757,820
			_______		_______

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

Directors responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 16 September 2026 , and are signed on behalf of the board by:

Michael Andrew O'Brien

Director

Company registration number: 08299454

D & G Network Solutions Ltd

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 2 Northside Wells Road, Chilcompton, Radstock, BA3 4ET.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	20 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Computers	-	33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 8 (2025: 5 ).

The aggregate payroll costs incurred during the year were:

	2026	2025
	£	£
Wages and salaries	211,084	132,938
Social security costs	14,609	6,270
Other pension costs	94,279	63,308
	_______	_______
	319,972	202,516
	_______	_______

5. Dividends

Equity dividends

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	100,000	100,459
	_______	_______

6. Tangible assets


		£
	Cost
	At 1 February 2025	170,228
	Additions	63,292
	Disposals	( 5,098)
		_______
	At 31 January 2026	228,422
		_______
	Depreciation
	At 1 February 2025	120,992
	Charge for the year	28,965
	Disposals	( 1,275)
		_______
	At 31 January 2026	148,682
		_______
	Carrying amount
	At 31 January 2026	79,740
		_______
	At 31 January 2025	49,236
		_______

7. Investments

	2026	2025
	£	£
Other investments	50,000	50,000
	_______	_______

8. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
MICOMM	1,666	-	-	1,666
	_______	_______	_______	_______