2 01/07/2023 30/06/2024 2024-06-30 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2023-07-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 04019402 2023-07-01 2024-06-30 04019402 2024-06-30 04019402 2023-06-30 04019402 2022-07-01 2023-06-30 04019402 2023-06-30 04019402 2022-06-30 04019402 core:FurnitureFittingsToolsEquipment 2023-07-01 2024-06-30 04019402 bus:Director1 2023-07-01 2024-06-30 04019402 core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 04019402 core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 04019402 core:WithinOneYear 2024-06-30 04019402 core:WithinOneYear 2023-06-30 04019402 core:ShareCapital 2024-06-30 04019402 core:ShareCapital 2023-06-30 04019402 core:RetainedEarningsAccumulatedLosses 2024-06-30 04019402 core:RetainedEarningsAccumulatedLosses 2023-06-30 04019402 core:ShareCapital 2022-06-30 04019402 core:RetainedEarningsAccumulatedLosses 2022-06-30 04019402 core:PreviouslyStatedAmount core:ShareCapital 2024-06-30 04019402 bus:SmallEntities 2023-07-01 2024-06-30 04019402 bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 04019402 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 04019402 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04019402 bus:AbridgedAccounts 2023-07-01 2024-06-30
Company registration number: 04019402
Dyodelta Biosciences Limited
Unaudited filleted abridged financial statements
30 June 2024
Dyodelta Biosciences Limited
Contents
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Dyodelta Biosciences Limited
Abridged statement of financial position
30 June 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 2,155 2,151
_______ _______
2,155 2,151
Current assets
Debtors 27,027 30,370
Cash at bank and in hand 240,119 187,487
_______ _______
267,146 217,857
Creditors: amounts falling due
within one year ( 129,385) ( 114,289)
_______ _______
Net current assets 137,761 103,568
_______ _______
Total assets less current liabilities 139,916 105,719
_______ _______
Net assets 139,916 105,719
_______ _______
Capital and reserves
Called up share capital 5,000 5,000
Profit and loss account 134,916 100,719
_______ _______
Shareholders funds 139,916 105,719
_______ _______
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have 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.
The members have agreed to the preparation of abridged accounts
These financial statements were approved by the board of directors and authorised for issue on 20 September 2024 , and are signed on behalf of the board by:
C.L. Dimitriou
Director
Company registration number: 04019402
Dyodelta Biosciences Limited
Statement of changes in equity
Year ended 30 June 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 July 2022 5,000 58,764 63,764
Profit for the year 41,955 41,955
_______ _______ _______
Total comprehensive income for the year - 41,955 41,955
_______ _______ _______
At 30 June 2023 and 1 July 2023 5,000 100,719 105,719
Profit for the year 34,197 34,197
_______ _______ _______
Total comprehensive income for the year - 34,197 34,197
_______ _______ _______
At 30 June 2024 5,000 134,916 139,916
_______ _______ _______
Dyodelta Biosciences Limited
Notes to the financial statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 33 St James's Square, London, SW1Y 4JS.
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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. 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. In this case, tax is recognised in other comprehensive income or directly in equity, 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 .
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:
Fittings fixtures and equipment - 25 % 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.
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. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
£
Cost
At 1 July 2023 2,220
Additions 671
_______
At 30 June 2024 2,891
_______
Depreciation
At 1 July 2023 69
Charge for the year 667
_______
At 30 June 2024 736
_______
Carrying amount
At 30 June 2024 2,155
_______
At 30 June 2023 2,151
_______
6. Controlling party
The company is controlled by the directors.