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Company Registration No. 12078093 (England and Wales)
DION CONSTRUCTION LIMITED Unaudited accounts for the year ended 31 July 2024
DION CONSTRUCTION LIMITED Unaudited accounts Contents
Page
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DION CONSTRUCTION LIMITED Company Information for the year ended 31 July 2024
Director
Besnik Dushku
Company Number
12078093 (England and Wales)
Registered Office
APEX HOUSE, 2ND FLOOR GRAND ARCADE LONDON N12 0EH ENGLAND
Accountants
Agents For Accounting Ltd Apex House, 2nd Floor Grand Arcade London N12 0EH
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DION CONSTRUCTION LIMITED Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,585 
12,935 
Current assets
Debtors
4,324 
8,340 
Cash at bank and in hand
310 
200 
4,634 
8,540 
Creditors: amounts falling due within one year
(4,888)
(4,972)
Net current (liabilities)/assets
(254)
3,568 
Total assets less current liabilities
9,331 
16,503 
Creditors: amounts falling due after more than one year
(6,739)
(9,411)
Provisions for liabilities
Deferred tax
(1,820)
(2,457)
Net assets
772 
4,635 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
672 
4,535 
Shareholders' funds
772 
4,635 
For the year ending 31 July 2024 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 April 2025 and were signed on its behalf by
Besnik Dushku Director Company Registration No. 12078093
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DION CONSTRUCTION LIMITED Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
DION CONSTRUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12078093. The registered office is APEX HOUSE, 2ND FLOOR, GRAND ARCADE, LONDON, N12 0EH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line Method - 25%
Motor vehicles
Straight Line Method - 20%
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DION CONSTRUCTION LIMITED Notes to the Accounts for the year ended 31 July 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
929 
15,588 
16,517 
At 31 July 2024
929 
15,588 
16,517 
Depreciation
At 1 August 2023
464 
3,118 
3,582 
Charge for the year
232 
3,118 
3,350 
At 31 July 2024
696 
6,236 
6,932 
Net book value
At 31 July 2024
233 
9,352 
9,585 
At 31 July 2023
465 
12,470 
12,935 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
350 
- 
Other debtors
3,974 
8,340 
4,324 
8,340 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
2,671 
2,394 
Taxes and social security
1,677 
2,038 
Accruals
540 
540 
4,888 
4,972 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
6,739 
9,411 
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
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DION CONSTRUCTION LIMITED Notes to the Accounts for the year ended 31 July 2024
9
Loans to directors
Included in other debtors is a balance of £3,976 owed by the company to the director to the company. This balance is unsecured and interest free, with no fixed repayment terms.
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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