2022-12-012023-11-302023-11-30false11703542DIMANT 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DIMANT LTD

Registered Number
11703542
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

DIMANT LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Mr Dzmitry Matsevila

Registered Address

Oceana House
39-49 Commercial Road
Southampton
SO15 1GA

Registered Number

11703542 (England and Wales)
DIMANT LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks346,125292,751
Debtors475,19466,917
Cash at bank and on hand15029,801
121,469389,469
Creditors amounts falling due within one year5(221,870)(364,971)
Net current assets (liabilities)(100,401)24,498
Total assets less current liabilities(100,401)24,498
Net assets(100,401)24,498
Capital and reserves
Profit and loss account(100,401)24,498
Shareholders' funds(100,401)24,498
The financial statements were approved and authorised for issue by the Director on 24 October 2024, and are signed on its behalf by:
Mr Dzmitry Matsevila
Director
Registered Company No. 11703542
DIMANT LTD
Notes to the Financial Statements
for the year ended 30 November 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Stocks

2023

2022

££
Finished goods46,125292,751
Total46,125292,751
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables74,74065,970
Prepayments and accrued income454947
Total75,19466,917
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables77,67836,761
Bank borrowings and overdrafts5,4004,898
Taxation and social security97,14047,078
Other creditors41,652276,234
Total221,870364,971