1 January 2023 false No description of principal activity Taxfiler 2024.5 SC465865business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC4658652022-12-31 SC4658652023-01-012023-12-31 SC465865business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 SC465865business:AbridgedAccounts2023-01-012023-12-31 SC4658652023-12-31 SC465865business:Director12023-01-012023-12-31 SC465865business:Director22023-01-012023-12-31 SC465865business:Director32023-01-012023-12-31 SC465865business:RegisteredOffice2023-01-012023-12-31 SC4658652022-12-31 SC465865core:WithinOneYear2023-12-31 SC465865core:WithinOneYear2022-12-31 SC465865core:AfterOneYear2023-12-31 SC465865core:AfterOneYear2022-12-31 SC465865core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC465865core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC465865core:SharePremiumcore:PreviouslyStatedAmount2023-12-31 SC465865core:SharePremiumcore:PreviouslyStatedAmount2022-12-31 SC465865core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC465865core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC465865core:PreviouslyStatedAmount2023-12-31 SC465865core:PreviouslyStatedAmount2022-12-31 SC465865business:SmallEntities2023-01-012023-12-31 SC465865countries:Scotland2023-01-012023-12-31 SC465865core:PlantMachinery2023-01-012023-12-31 SC465865core:FurnitureFittings2023-01-012023-12-31 SC465865core:ComputerEquipment2023-01-012023-12-31 SC4658652022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC465865 (Scotland)
DIALEXY LTD Unaudited accounts for the year ended 31 December 2023
DIALEXY LTD Unaudited accounts Contents
Page
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DIALEXY LTD Company Information for the year ended 31 December 2023
Directors
Monica Camino Moreno Blaise Jean-Paul Potard Elliot Edwin George
Company Number
SC465865 (Scotland)
Registered Office
ARGYLE HOUSE - CODEBASE 3LADY LAWSON STREET EDINBURGH EH3 9DR SCOTLAND
Accountants
HM Finance Coaching & Advisory Ltd Scott House 10 South St Andrews Street EDINBURGH EH2 2AZ
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DIALEXY LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
238,624 
141,852 
Tangible assets
2,754 
1,724 
241,378 
143,576 
Current assets
Debtors
30,332 
28,382 
Cash at bank and in hand
(54)
70,063 
30,278 
98,445 
Creditors: amounts falling due within one year
(37,459)
(35,054)
Net current (liabilities)/assets
(7,181)
63,391 
Total assets less current liabilities
234,197 
206,967 
Creditors: amounts falling due after more than one year
(118,055)
(120,749)
Net assets
116,142 
86,218 
Capital and reserves
Called up share capital
1,125 
1,125 
Share premium
95,395 
95,395 
Profit and loss account
19,622 
(10,302)
Shareholders' funds
116,142 
86,218 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by
Blaise Jean-Paul Potard Director Company Registration No. SC465865
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DIALEXY LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
DIALEXY LTD is a private company, limited by shares, registered in Scotland, registration number SC465865. The registered office is ARGYLE HOUSE - CODEBASE, 3LADY LAWSON STREET, EDINBURGH, EH3 9DR, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.33% Straight line
Fixtures & fittings
33.33% Straight line
Computer equipment
33.33% Straight line
Intangible fixed assets
Intangible fixed assets are included at cost less accumulated amortisation (released over 5 years, following the year of labour capitalisation).
4
Intangible fixed assets
Total 
£ 
Cost
At 1 January 2023
175,124 
Additions
131,797 
At 31 December 2023
306,921 
Amortisation
At 1 January 2023
33,272 
Charge for the year
9,530 
Other increase/(decrease)
25,495 
At 31 December 2023
68,297 
Net book value
At 31 December 2023
238,624 
At 31 December 2022
141,852 
Capitalisation of labour and external experts
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DIALEXY LTD Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2023
4,734 
Additions
2,550 
At 31 December 2023
7,284 
Depreciation
At 1 January 2023
3,010 
Charge for the year
1,520 
At 31 December 2023
4,530 
Net book value
At 31 December 2023
2,754 
At 31 December 2022
1,724 
6
Average number of employees
During the year the average number of employees was 9 (2022: 9).
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