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REGISTERED NUMBER: 06421446 (England and Wales)








Unaudited Financial Statements

for the Year Ended

30 November 2024

for

Diler Limited

Diler Limited (Registered number: 06421446)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Diler Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Dr D Ahmed
Mrs J M Ahmed





REGISTERED OFFICE: Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT





REGISTERED NUMBER: 06421446 (England and Wales)





ACCOUNTANTS: HSP Nicklin Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT

Diler Limited (Registered number: 06421446)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,514 2,253

CURRENT ASSETS
Debtors 5 6,025 5,820
Cash at bank 37,115 13,289
43,140 19,109
CREDITORS
Amounts falling due within one year 6 44,801 14,793
NET CURRENT (LIABILITIES)/ASSETS (1,661 ) 4,316
TOTAL ASSETS LESS CURRENT
LIABILITIES

853

6,569

CAPITAL AND RESERVES
Called up share capital 125 125
Retained earnings 728 6,444
SHAREHOLDERS' FUNDS 853 6,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

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 7 January 2025 and were signed on its behalf by:





Dr D Ahmed - Director


Diler Limited (Registered number: 06421446)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Diler 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 represents invoiced sales of services except in respect to service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. 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.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Diler Limited (Registered number: 06421446)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 December 2023 9,000
Additions 1,099
At 30 November 2024 10,099
DEPRECIATION
At 1 December 2023 6,747
Charge for year 838
At 30 November 2024 7,585
NET BOOK VALUE
At 30 November 2024 2,514
At 30 November 2023 2,253

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,025 5,820

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 14,850 10,000
Other creditors 29,951 4,793
44,801 14,793

7. RELATED PARTY DISCLOSURES

The amount due to the directors at 30 November 2024 was £28,511 (2023 £3,353).

8. ULTIMATE CONTROLLING PARTY

The controlling party is Dr D Ahmed.