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DILEVA FITNESS LIMITED

Registered Number
11361672
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

DILEVA FITNESS LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

PATEL, Shital Bhupendra

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Place of Business

42 Capitol Way

London

NW9 0AW


Registered Number

11361672 (England and Wales)
DILEVA FITNESS LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets314,40018,000
Tangible assets4213,472250,058
227,872268,058
Current assets
Debtors552,08560,379
Cash at bank and on hand19,7943,202
71,87963,581
Creditors amounts falling due within one year6(256,414)(250,137)
Net current assets (liabilities)(184,535)(186,556)
Total assets less current liabilities43,33781,502
Creditors amounts falling due after one year7(198,060)(256,447)
Provisions for liabilities9(5,442)(386)
Net assets(160,165)(175,331)
Capital and reserves
Called up share capital100100
Profit and loss account(160,265)(175,431)
Shareholders' funds(160,165)(175,331)
The financial statements were approved and authorised for issue by the Director on 30 January 2025, and are signed on its behalf by:
PATEL, Shital Bhupendra
Director
Registered Company No. 11361672
DILEVA FITNESS LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-15
Plant and machinery25-
Fixtures and fittings25-
Office Equipment25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 2336,00036,000
At 31 May 2436,00036,000
Amortisation and impairment
At 01 June 2318,00018,000
Charge for year3,6003,600
At 31 May 2421,60021,600
Net book value
At 31 May 2414,40014,400
At 31 May 2318,00018,000
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 June 23221,180127,45833,2871,522383,447
At 31 May 24221,180127,45833,2871,522383,447
Depreciation and impairment
At 01 June 2358,48356,00318,240663133,389
Charge for year14,74717,8633,76121536,586
At 31 May 2473,23073,86622,001878169,975
Net book value
At 31 May 24147,95053,59211,286644213,472
At 31 May 23162,69771,45515,047859250,058
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables721398
Other debtors27,42030,855
Prepayments and accrued income23,94429,126
Total52,08560,379
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables16,84914,837
Bank borrowings and overdrafts28,68828,688
Taxation and social security8,160-
Finance lease and HP contracts28,58328,583
Other creditors171,380169,009
Accrued liabilities and deferred income2,7549,020
Total256,414250,137
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts143,276173,080
Other creditors54,78483,367
Total198,060256,447
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts54,78483,367
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5,442386
Total5,442386
10.Directors advances, credits and guarantees
Included in other creditors is an amount of £168,400 (2023: £168,859 Cr) relates to directors' loan account Mrs. Sheetal Patel.