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REGISTERED NUMBER: 14910233 (England and Wales)











Unaudited Financial Statements

for the Period 2 June 2023 to 30 June 2024

for

Dias Capital Limited

Dias Capital Limited (Registered number: 14910233)






Contents of the Financial Statements
for the Period 2 June 2023 to 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Dias Capital Limited

Company Information
for the Period 2 June 2023 to 30 June 2024







DIRECTORS: S Tzirki
N L Tzirki





REGISTERED OFFICE: Leofric House
18B Binley Road
Coventry
West Midlands
CV3 1JN





REGISTERED NUMBER: 14910233 (England and Wales)





ACCOUNTANTS: Leigh Christou Ltd
Chartered Certified Accountants
Leofric House
Binley Road
Coventry
CV3 1JN

Dias Capital Limited (Registered number: 14910233)

Balance Sheet
30 June 2024

Notes £    £   
FIXED ASSETS
Investment property 4 379,616

CURRENT ASSETS
Debtors 5 3,343
Cash at bank 781
4,124
CREDITORS
Amounts falling due within one year 6 391,178
NET CURRENT LIABILITIES (387,054 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(7,438

)

CAPITAL AND RESERVES
Called up share capital 7 4
Retained earnings (7,442 )
SHAREHOLDERS' FUNDS (7,438 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2024 and were signed on its behalf by:



S Tzirki - Director



N L Tzirki - Director


Dias Capital Limited (Registered number: 14910233)

Notes to the Financial Statements
for the Period 2 June 2023 to 30 June 2024

1. STATUTORY INFORMATION

Dias Capital Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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 period was 4 .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 379,616
At 30 June 2024 379,616
NET BOOK VALUE
At 30 June 2024 379,616

Dias Capital Limited (Registered number: 14910233)

Notes to the Financial Statements - continued
for the Period 2 June 2023 to 30 June 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Prepayments 3,343

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 3,653
Amounts owed to group undertakings 271,168
Directors' current accounts 115,141
Accrued expenses 1,216
391,178

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
4 Ordinary 1 4

4 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 June 2024:

£   
L Green and L Green
Balance outstanding at start of period -
Amounts advanced 2
Amounts repaid (90,001 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (89,999 )

N L Tzirki and S Tzirki
Balance outstanding at start of period -
Amounts repaid (25,142 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (25,142 )

The above loans are interest free and have no set terms of repayment.

9. RELATED PARTY DISCLOSURES

During the year the company received services amounting to £66,140 from BDE Carpentry & Joinery Services Limited which Mr L Green (director) is also a director and shareholder. At 30.06.2024 £nil was outstanding in respect of this.