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REGISTERED NUMBER: 06518771 (England and Wales)















DIABB SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 APRIL 2024






DIABB SERVICES LTD (REGISTERED NUMBER: 06518771)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DIABB SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 APRIL 2024







DIRECTOR: D J Abberley





SECRETARY: Ms H L Price-Williams





REGISTERED OFFICE: West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ





REGISTERED NUMBER: 06518771 (England and Wales)





ACCOUNTANTS: Davies Edwards & Co
Chartered Certified Accountants
West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ

DIABB SERVICES LTD (REGISTERED NUMBER: 06518771)

BALANCE SHEET
29 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,287 15,643

CURRENT ASSETS
Debtors 5 100,818 135,443
Cash at bank and in hand 7,856 31,152
108,674 166,595
CREDITORS
Amounts falling due within one year 6 50,651 45,868
NET CURRENT ASSETS 58,023 120,727
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,310

136,370

CREDITORS
Amounts falling due after more than one
year

7

(15,000

)

(25,000

)

PROVISIONS FOR LIABILITIES (2,335 ) (2,972 )
NET ASSETS 52,975 108,398

CAPITAL AND RESERVES
Called up share capital 8 125 125
Retained earnings 9 52,850 108,273
SHAREHOLDERS' FUNDS 52,975 108,398

DIABB SERVICES LTD (REGISTERED NUMBER: 06518771)

BALANCE SHEET - continued
29 APRIL 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 April 2025 and were signed by:





D J Abberley - Director


DIABB SERVICES LTD (REGISTERED NUMBER: 06518771)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2024

1. STATUTORY INFORMATION

DIABB Services Ltd 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 reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost and 10% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

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

DIABB SERVICES LTD (REGISTERED NUMBER: 06518771)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 30 April 2023 49,570 6,943 26,799 1,356 84,668
Disposals (2,000 ) - - - (2,000 )
At 29 April 2024 47,570 6,943 26,799 1,356 82,668
DEPRECIATION
At 30 April 2023 38,531 5,779 23,358 1,357 69,025
Charge for year 2,194 233 860 - 3,287
Eliminated on disposal (1,931 ) - - - (1,931 )
At 29 April 2024 38,794 6,012 24,218 1,357 70,381
NET BOOK VALUE
At 29 April 2024 8,776 931 2,581 (1 ) 12,287
At 29 April 2023 11,039 1,164 3,441 (1 ) 15,643

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 98,160 123,248
Directors' current accounts 2,285 12,195
Tax 373 -
100,818 135,443

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 5,440 3,169
Tax 771 373
VAT 33,440 30,563
Accruals and deferred income 1,000 1,763
50,651 45,868

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 5,000 15,000
15,000 25,000

DIABB SERVICES LTD (REGISTERED NUMBER: 06518771)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
125 Ordinary 1.00 125 125

9. RESERVES
Retained
earnings
£   

At 30 April 2023 108,273
Deficit for the year (43,223 )
Dividends (12,200 )
At 29 April 2024 52,850

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 29 April 2024 and the period ended 29 April 2023:

2024 2023
£    £   
D J Abberley
Balance outstanding at start of year 12,195 (11,654 )
Amounts advanced 33,396 44,175
Amounts repaid (43,304 ) (20,326 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,287 12,195

11. RELATED PARTY DISCLOSURES

D J Abberley also trades in a partnership as D J Abberley & Son.

Diabb Services Ltd has not traded with the above concern during the year.