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Registered number: 11699192









DHESI IMAGING LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
DHESI IMAGING LTD
 
 
COMPANY INFORMATION


Directors
Balraj Singh Dhesi 
Leana Prasher 




Registered number
11699192



Registered office
Sterling House
71 Francis Road

Edgbaston

Birmingham

B16 8SP




Accountants
RMY Clements Limited

Sterling House

71 Francis Road

Edgbaston

Birmingham

B16 8SP





 
DHESI IMAGING LTD
REGISTERED NUMBER: 11699192

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
52,362
67,499

  
52,362
67,499

Current assets
  

Cash at bank and in hand
  
183,492
108,071

  
183,492
108,071

Creditors: amounts falling due within one year
 5 
(73,585)
(25,782)

Net current assets
  
 
 
109,907
 
 
82,289

Total assets less current liabilities
  
162,269
149,788

Creditors: amounts falling due after more than one year
 6 
(34,574)
(39,371)

  

Net assets
  
127,695
110,417


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
127,595
110,317

  
127,695
110,417


Page 1

 
DHESI IMAGING LTD
REGISTERED NUMBER: 11699192
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 August 2024.




Balraj Singh Dhesi
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
DHESI IMAGING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

The Company is a private company, limited by shares, incorporated and domociled in England within the United Kingdom, registration number 11699192. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have prepared the accounts on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
DHESI IMAGING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
Office equipment
-
15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
DHESI IMAGING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
76,282
9,675
85,957


Additions
-
1,849
1,849



At 30 November 2023

76,282
11,524
87,806



Depreciation


At 1 December 2022
15,257
3,202
18,459


Charge for the year on owned assets
15,256
1,729
16,985



At 30 November 2023

30,513
4,931
35,444



Net book value



At 30 November 2023
45,769
6,593
52,362



At 30 November 2022
61,026
6,473
67,499

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2023
2022
£
£



Motor vehicles
44,818
59,758

44,818
59,758

Page 5

 
DHESI IMAGING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
16,119
1,742

Obligations under finance lease and hire purchase contracts
4,797
4,461

Other creditors
51,709
18,859

Accruals and deferred income
960
720

73,585
25,782



6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Net obligations under finance leases and hire purchase contracts
34,574
39,371

34,574
39,371



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



51 (2022 - 51) A Ordinary shares of £1.00 each
51
51
49 (2022 - 49) B Ordinary shares of £1.00 each
49
49

100

100



8.


Related party transactions

As at the balance sheet date £50,066 (2022: £18,859) was due to the directors. This loan is interest free and repayable on demand.

 
Page 6