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REGISTERED NUMBER: 09012459 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

DILIGENCE (PM) SERVICES LTD

DILIGENCE (PM) SERVICES LTD (REGISTERED NUMBER: 09012459)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DILIGENCE (PM) SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTOR: Mrs N Coppen





REGISTERED OFFICE: 8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN





REGISTERED NUMBER: 09012459 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

DILIGENCE (PM) SERVICES LTD (REGISTERED NUMBER: 09012459)

BALANCE SHEET
30 APRIL 2023

30.4.23 30.4.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,247 1,022

CURRENT ASSETS
Debtors 5 72 -
Cash at bank 2,255 -
2,327 -
CREDITORS
Amounts falling due within one year 6 (37,627 ) (30,353 )
NET CURRENT LIABILITIES (35,300 ) (30,353 )
TOTAL ASSETS LESS CURRENT LIABILITIES (30,053 ) (29,331 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (30,153 ) (29,431 )
SHAREHOLDERS' FUNDS (30,053 ) (29,331 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 15 January 2024 and were signed by:





Mrs N Coppen - Director


DILIGENCE (PM) SERVICES LTD (REGISTERED NUMBER: 09012459)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Diligence (Pm) Services Ltd 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.

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 the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - Straight line over 15 years
Computer equipment - 20% on cost

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.

Deferred tax
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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - NIL ) .

DILIGENCE (PM) SERVICES LTD (REGISTERED NUMBER: 09012459)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2022 5,208 10,637 15,845
Additions - 4,820 4,820
At 30 April 2023 5,208 15,457 20,665
DEPRECIATION
At 1 May 2022 5,082 9,741 14,823
Charge for year 26 569 595
At 30 April 2023 5,108 10,310 15,418
NET BOOK VALUE
At 30 April 2023 100 5,147 5,247
At 30 April 2022 126 896 1,022

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Amounts owed by group undertakings 72 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts - 100
Trade creditors 400 531
Taxation and social security 3,971 462
Other creditors 33,256 29,260
37,627 30,353

7. POST BALANCE SHEET EVENTS

During the accounting year, the company's ability to trade had been severely impacted due to the COVID-19
outbreak. The directors took the necessary steps to ensure the survival of the business which included
accessing government funding, and cutting costs where possible. The directors have concluded that despite the losses in the year, since the balance sheet date, the company has been able to recommence trading normally. A material uncertainty exists that casts doubt upon the company's ability to continue as a going concern should any further COVID-19 measures be put in place. However, given the continuing efforts to secure government funding, and cutting costs where possible, the directors continue to adopt the going concern basis of accounting.