2023-01-012023-12-312023-12-31false14319803DLM GLOBAL LIMITED2024-07-2682990iso4217:GBPxbrli:pure143198032023-01-01143198032023-12-31143198032023-01-012023-12-31143198032022-08-26143198032022-12-31143198032022-08-262022-12-3114319803bus:SmallEntities2023-01-012023-12-3114319803bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3114319803bus:AbridgedAccounts2023-01-012023-12-3114319803bus:PrivateLimitedCompanyLtd2023-01-012023-12-3114319803core:WithinOneYear2023-12-3114319803core:AfterOneYear2023-12-3114319803core:WithinOneYear2022-12-3114319803core:AfterOneYear2022-12-3114319803core:ShareCapital2023-12-3114319803core:SharePremium2023-12-3114319803core:RevaluationReserve2023-12-3114319803core:OtherReservesSubtotal2023-12-3114319803core:RetainedEarningsAccumulatedLosses2023-12-3114319803core:ShareCapital2022-12-3114319803core:SharePremium2022-12-3114319803core:RevaluationReserve2022-12-3114319803core:OtherReservesSubtotal2022-12-3114319803core:RetainedEarningsAccumulatedLosses2022-12-3114319803core:LandBuildings2023-12-3114319803core:PlantMachinery2023-12-3114319803core:Vehicles2023-12-3114319803core:FurnitureFittings2023-12-3114319803core:OfficeEquipment2023-12-3114319803core:NetGoodwill2023-12-3114319803core:IntangibleAssetsOtherThanGoodwill2023-12-3114319803core:ListedExchangeTraded2023-12-3114319803core:UnlistedNon-exchangeTraded2023-12-3114319803core:LandBuildings2022-12-3114319803core:PlantMachinery2022-12-3114319803core:Vehicles2022-12-3114319803core:FurnitureFittings2022-12-3114319803core:OfficeEquipment2022-12-3114319803core:NetGoodwill2022-12-3114319803core:IntangibleAssetsOtherThanGoodwill2022-12-3114319803core:ListedExchangeTraded2022-12-3114319803core:UnlistedNon-exchangeTraded2022-12-3114319803core:LandBuildings2023-01-012023-12-3114319803core:PlantMachinery2023-01-012023-12-3114319803core:Vehicles2023-01-012023-12-3114319803core:FurnitureFittings2023-01-012023-12-3114319803core:OfficeEquipment2023-01-012023-12-3114319803core:NetGoodwill2023-01-012023-12-3114319803core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3114319803core:ListedExchangeTraded2023-01-012023-12-3114319803core:UnlistedNon-exchangeTraded2023-01-012023-12-3114319803core:MoreThanFiveYears2023-01-012023-12-3114319803core:Non-currentFinancialInstruments2023-12-3114319803core:Non-currentFinancialInstruments2022-12-3114319803dpl:CostSales2023-01-012023-12-3114319803dpl:DistributionCosts2023-01-012023-12-3114319803core:LandBuildings2023-01-012023-12-3114319803core:PlantMachinery2023-01-012023-12-3114319803core:Vehicles2023-01-012023-12-3114319803core:FurnitureFittings2023-01-012023-12-3114319803core:OfficeEquipment2023-01-012023-12-3114319803dpl:AdministrativeExpenses2023-01-012023-12-3114319803core:NetGoodwill2023-01-012023-12-3114319803core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3114319803dpl:GroupUndertakings2023-01-012023-12-3114319803dpl:ParticipatingInterests2023-01-012023-12-3114319803dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3114319803core:ListedExchangeTraded2023-01-012023-12-3114319803dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3114319803core:UnlistedNon-exchangeTraded2023-01-012023-12-3114319803dpl:CostSales2022-08-262022-12-3114319803dpl:DistributionCosts2022-08-262022-12-3114319803core:LandBuildings2022-08-262022-12-3114319803core:PlantMachinery2022-08-262022-12-3114319803core:Vehicles2022-08-262022-12-3114319803core:FurnitureFittings2022-08-262022-12-3114319803core:OfficeEquipment2022-08-262022-12-3114319803dpl:AdministrativeExpenses2022-08-262022-12-3114319803core:NetGoodwill2022-08-262022-12-3114319803core:IntangibleAssetsOtherThanGoodwill2022-08-262022-12-3114319803dpl:GroupUndertakings2022-08-262022-12-3114319803dpl:ParticipatingInterests2022-08-262022-12-3114319803dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-262022-12-3114319803core:ListedExchangeTraded2022-08-262022-12-3114319803dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-262022-12-3114319803core:UnlistedNon-exchangeTraded2022-08-262022-12-3114319803core:NetGoodwill2023-12-3114319803core:IntangibleAssetsOtherThanGoodwill2023-12-3114319803core:LandBuildings2023-12-3114319803core:PlantMachinery2023-12-3114319803core:Vehicles2023-12-3114319803core:FurnitureFittings2023-12-3114319803core:OfficeEquipment2023-12-3114319803core:AfterOneYear2023-12-3114319803core:WithinOneYear2023-12-3114319803core:ListedExchangeTraded2023-12-3114319803core:UnlistedNon-exchangeTraded2023-12-3114319803core:ShareCapital2023-12-3114319803core:SharePremium2023-12-3114319803core:RevaluationReserve2023-12-3114319803core:OtherReservesSubtotal2023-12-3114319803core:RetainedEarningsAccumulatedLosses2023-12-3114319803core:NetGoodwill2022-12-3114319803core:IntangibleAssetsOtherThanGoodwill2022-12-3114319803core:LandBuildings2022-12-3114319803core:PlantMachinery2022-12-3114319803core:Vehicles2022-12-3114319803core:FurnitureFittings2022-12-3114319803core:OfficeEquipment2022-12-3114319803core:AfterOneYear2022-12-3114319803core:WithinOneYear2022-12-3114319803core:ListedExchangeTraded2022-12-3114319803core:UnlistedNon-exchangeTraded2022-12-3114319803core:ShareCapital2022-12-3114319803core:SharePremium2022-12-3114319803core:RevaluationReserve2022-12-3114319803core:OtherReservesSubtotal2022-12-3114319803core:RetainedEarningsAccumulatedLosses2022-12-3114319803core:NetGoodwill2022-08-2614319803core:IntangibleAssetsOtherThanGoodwill2022-08-2614319803core:LandBuildings2022-08-2614319803core:PlantMachinery2022-08-2614319803core:Vehicles2022-08-2614319803core:FurnitureFittings2022-08-2614319803core:OfficeEquipment2022-08-2614319803core:AfterOneYear2022-08-2614319803core:WithinOneYear2022-08-2614319803core:ListedExchangeTraded2022-08-2614319803core:UnlistedNon-exchangeTraded2022-08-2614319803core:ShareCapital2022-08-2614319803core:SharePremium2022-08-2614319803core:RevaluationReserve2022-08-2614319803core:OtherReservesSubtotal2022-08-2614319803core:RetainedEarningsAccumulatedLosses2022-08-2614319803core:AfterOneYear2023-01-012023-12-3114319803core:WithinOneYear2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3114319803core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3114319803core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3114319803core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3114319803core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3114319803core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3114319803core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3114319803core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3114319803core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3114319803core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3114319803core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3114319803core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3114319803core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3114319803core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3114319803core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3114319803core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3114319803core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3114319803core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3114319803core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3114319803bus:Director12023-01-012023-12-3114319803bus:Director22023-01-012023-12-3114319803bus:Director32023-01-012023-12-3114319803bus:Director42023-01-012023-12-3114319803bus:Director52023-01-012023-12-31

DLM GLOBAL LIMITED

Registered Number
14319803
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

DLM GLOBAL LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

DE LA MAZA MICHELSON-BOSCHANER, Ricardo
DE LA MAZA SOTO, Emilio Javier
DE LA MAZA SOTO, Felipe Antonio
DE LA MAZA SOTO, Ricardo Andres
SOTO VIGUERA, Claudia Margarita

Company Secretary

EBS CORPORATE SERVICES LIMITED

Registered Address

Innovation Centre
Gallows Hill
Warwick
CV34 6UW

Registered Number

14319803 (England and Wales)
DLM GLOBAL LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments3510,000510,000
510,000510,000
Current assets
Debtors1,1301,130
Cash at bank and on hand17,6091
18,7391,131
Creditors amounts falling due within one year(1,430)(1,500)
Net current assets (liabilities)17,309(369)
Total assets less current liabilities527,309509,631
Creditors amounts falling due after one year(510,000)(510,000)
Net assets17,309(369)
Capital and reserves
Called up share capital1,1301,130
Profit and loss account16,179(1,499)
Shareholders' funds17,309(369)
The financial statements were approved and authorised for issue by the Board of Directors on 26 July 2024, and are signed on its behalf by:
DE LA MAZA MICHELSON-BOSCHANER, Ricardo
Director
Registered Company No. 14319803
DLM GLOBAL LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year00
3.Fixed asset investments

Total

£
Cost or valuation
At 01 January 23510,000
At 31 December 23510,000
Net book value
At 31 December 23510,000
At 31 December 22510,000