DIABRO UK LTD

Company Registration Number:
08498133 (England and Wales)

Unaudited abridged accounts for the year ended 30 April 2024

Period of accounts

Start date: 01 May 2023

End date: 30 April 2024

DIABRO UK LTD

Contents of the Financial Statements

for the Period Ended 30 April 2024

Balance sheet
Notes

DIABRO UK LTD

Balance sheet

As at 30 April 2024


Notes

2024

2023


£

£
Current assets
Stocks: 319,380 316,500
Debtors:     35,544
Cash at bank and in hand: 274 515
Total current assets: 319,654 352,559
Creditors: amounts falling due within one year:   (22,988) (41,585)
Net current assets (liabilities): 296,666 310,974
Total assets less current liabilities: 296,666 310,974
Creditors: amounts falling due after more than one year:   (69,879) (95,824)
Total net assets (liabilities): 226,787 215,150
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 226,785 215,148
Shareholders funds: 226,787 215,150

The notes form part of these financial statements

DIABRO UK LTD

Balance sheet statements

For the year ending 30 April 2024 the company was entitled to exemption 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 this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 January 2025
and signed on behalf of the board by:

Name: Jozef Pappenheim
Status: Director

The notes form part of these financial statements

DIABRO UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings 25% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

DIABRO UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2024

2. Employees

2024 2023
Average number of employees during the period 2 2