Company registration number: SC484174
Annual report and unaudited financial statements
for the year ended 31 August 2026
for
DMG UK LOGISTICS LTD
Pages for filing with the Registrar
Company registration number: SC484174
DMG UK LOGISTICS LTD
Balance sheet
as at 31 August 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 47,061 55,228
47,061 55,228
Current assets
Stocks 20,564 20,460
Debtors 5 570,543 487,726
Cash at bank and in hand 16,936 55,184
608,043 563,370
Creditors: amounts falling due within one year
6 (397,289) (415,210)
Net current assets 210,754 148,160
Total assets less current liabilities 257,815 203,388
Provisions for liabilities (11,455) (13,531)
NET ASSETS 246,360 189,857
Capital and reserves
Called up share capital 99 99
Profit and loss account 246,261 189,758
TOTAL EQUITY 246,360 189,857
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC484174
DMG UK LOGISTICS LTD
Balance sheet - continued
as at 31 August 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 30 October 2026 and signed on its behalf by:
Mrs C GRACIE, Director
30 October 2026
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DMG UK LOGISTICS LTD
Notes to the financial statements
for the year ended 31 August 2026
1 Company information
DMG UK LOGISTICS LTD is a private company registered in Scotland. Its registered number is SC484174. The company is limited by shares. Its registered office is 109 Glencoe Road, Carluke, South Lanarkshire, ML8 4HZ.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 15% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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DMG UK LOGISTICS LTD
Notes to the financial statements - continued
for the year ended 31 August 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 7 (2025 - 6).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 September 2025 91,422
Additions 5,000
At 31 August 2026 96,422
Depreciation
At 1 September 2025 36,194
Charge for year 13,167
At 31 August 2026 49,361
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DMG UK LOGISTICS LTD
Notes to the financial statements - continued
for the year ended 31 August 2026
4 Tangible fixed assets - continued
Net book value
At 31 August 2026 47,061
At 31 August 2025 55,228
5 Debtors
2026 2025
£ £
Trade debtors 570,543 485,724
Prepayments and accrued income - 2,002
570,543 487,726
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 276,140 323,917
Other creditors - 9,255
Taxation 42,240 46,838
VAT payable 73,982 30,660
Social security and other tax 2,196 1,977
Accruals and deferred income 2,731 2,563
397,289 415,210
7 Secured debts
On 16 June 2020 the company granted a floating charge in favour of Ultimate Finance Limited. The floating charge covers all the property or undertakings of the company, and was delivered to Companies House on 17 June 2020. This remains in force at 31 August 2026.
8 Share capital
Allotted, issued and fully paid: 99 ordinary shares of £1 £99 (2025 £99)

9 Guarantees and other financial commitments
Total future financial commitments which are not included in the balance sheet amount to £2,310. (At 31 August 2025 - £607).
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DMG UK LOGISTICS LTD
Notes to the financial statements - continued
for the year ended 31 August 2026
10 Controlling party
The company is controlled by its directors.
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