DF NETWORK +DIEGO CALDERON LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09415285

		2023		2022
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,047		1,308

			1,047		1,308
CURRENT ASSETS
Debtors	5	53,390		62,613
Investments	6	1,000		1,000
Cash at bank and in hand		44,345		13,003

		98,735		76,616
Creditors: Amounts Falling Due Within One Year	7	(72,331 )		(77,905 )

NET CURRENT ASSETS (LIABILITIES)			26,404		(1,289 )

TOTAL ASSETS LESS CURRENT LIABILITIES			27,451		19

Creditors: Amounts Falling Due After More Than One Year	8		(81,428 )		(64,881 )

NET LIABILITIES			(53,977 )		(64,862 )

CAPITAL AND RESERVES
Called up share capital	9		3,000		3,000
Profit and Loss Account			(56,977 )		(67,862 )

SHAREHOLDERS' FUNDS			(53,977)		(64,862)

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DF NETWORK +DIEGO CALDERON LIMITED

Balance Sheet (continued)

As At 27 December 2023

For the year ending 27 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Diego Calderon Barba

Director

03/04/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

DF NETWORK +DIEGO CALDERON LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09415285 . The registered office is 42 Theobalds Road, London, WC1X 8NW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	0%
Computer Equipment	17.5%

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2022: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2023	1,634	6,224	7,858

As at 27 December 2023	1,634	6,224	7,858

Depreciation
As at 1 January 2023	327	6,223	6,550
Provided during the period	261	-	261

As at 27 December 2023	588	6,223	6,811

Net Book Value
As at 27 December 2023	1,046	1	1,047

As at 1 January 2023	1,307	1	1,308

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DF NETWORK +DIEGO CALDERON LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 27 December 2023

5. Debtors

	2023	2022
	£	£
Due within one year
Trade debtors	53,390	62,613

6. Current Asset Investments

	2023	2022
	£	£
Short term deposits	1,000	1,000

7. Creditors: Amounts Falling Due Within One Year

	2023	2022
	£	£
Trade creditors	7,864	6,041
Other taxes and social security	22,450	33,880
VAT	36,577	26,237
Other creditors	-	11,747
Accruals and deferred income	5,440	-

	72,331	77,905

8. Creditors: Amounts Falling Due After More Than One Year

	2023	2022
	£	£
Accruals and deferred income	-	6,880
Directors loan account	61,667	56,890
Amounts owed to associates	19,761	1,111

	81,428	64,881

9. Share Capital

	2023	2022
	£	£
Allotted, Called up and fully paid	3,000	3,000

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