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REGISTERED NUMBER: 08673435 (England and Wales)




















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

DIBRO LIMITED

DIBRO LIMITED (REGISTERED NUMBER: 08673435)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DIBRO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Ms B K Mathews
Mr C W Kibler
Mr D J McCarthy
Mr K J Strope





SECRETARY: Ebs Corporate Services Limited





REGISTERED OFFICE: Innovation Centre
Gallows Hill
Warwick
CV34 6UW





REGISTERED NUMBER: 08673435 (England and Wales)





ACCOUNTANTS: Anthony Wych & Co
26 Berrycroft Lane
Romiley
Stockport
Cheshire
SK6 3AU

DIBRO LIMITED (REGISTERED NUMBER: 08673435)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 454,139 618,790

CURRENT ASSETS
Stocks 28,415 -
Debtors 5 166,745 287,954
Cash at bank 2,056 12,584
197,216 300,538
CREDITORS
Amounts falling due within one year 6 711,937 457,103
NET CURRENT LIABILITIES (514,721 ) (156,565 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(60,582

)

462,225

CREDITORS
Amounts falling due after more than one
year

7

158,884

251,795
NET (LIABILITIES)/ASSETS (219,466 ) 210,430

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (219,467 ) 210,429
SHAREHOLDERS' FUNDS (219,466 ) 210,430

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

DIBRO LIMITED (REGISTERED NUMBER: 08673435)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 January 2025 and were signed on its behalf by:





Mr S D Jamroz - Director


DIBRO LIMITED (REGISTERED NUMBER: 08673435)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Dibro 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 17 ) .

DIBRO LIMITED (REGISTERED NUMBER: 08673435)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2023
and 31 December 2023 306,837 563,630 3,425 31,000 904,892
DEPRECIATION
At 1 January 2023 - 251,677 3,425 31,000 286,102
Charge for year 85,317 79,334 - - 164,651
At 31 December 2023 85,317 331,011 3,425 31,000 450,753
NET BOOK VALUE
At 31 December 2023 221,520 232,619 - - 454,139
At 31 December 2022 306,837 311,953 - - 618,790

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 121,182 253,086
VAT 2,688 1,034
Prepayments 42,875 33,834
166,745 287,954

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Finance leases 93,570 86,884
Trade creditors 159,019 215,234
Amounts owed to group undertakings 405,684 71,294
Social security and other taxes 8,441 8,713
Other creditors 25,000 25,000
Wages control account 3,375 3,349
Accruals and deferred income 16,848 46,629
711,937 457,103

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Finance leases 158,884 251,795