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REGISTERED NUMBER: 01699988 (England and Wales)
















Unaudited Financial Statements

for the Year Ended 31st December 2024

for

D.I.A. (INT) Limited

D.I.A. (INT) Limited (Registered number: 01699988)






Contents of the Financial Statements
for the Year Ended 31st December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


D.I.A. (INT) Limited

Company Information
for the Year Ended 31st December 2024







DIRECTORS: D S Mayer
J Mayer
Mrs K S Barnes





REGISTERED OFFICE: 11 Gleneagles Court
Brighton Road
Crawley
West Sussex
RH10 6AD





REGISTERED NUMBER: 01699988 (England and Wales)





ACCOUNTANTS: Sigma Partners
Delmon House
36-38 Church Road
Burgess Hill
West Sussex
RH15 9AE

D.I.A. (INT) Limited (Registered number: 01699988)

Statement of Financial Position
31st December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 4,636 7,443

CURRENT ASSETS
Stocks 13,334 18,034
Debtors 5 163,168 116,356
Cash at bank and in hand 441,509 423,475
618,011 557,865
CREDITORS
Amounts falling due within one year 6 314,432 240,637
NET CURRENT ASSETS 303,579 317,228
TOTAL ASSETS LESS CURRENT
LIABILITIES

308,215

324,671

PROVISIONS FOR LIABILITIES 1,159 1,861
NET ASSETS 307,056 322,810

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 306,955 322,709
SHAREHOLDERS' FUNDS 307,056 322,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

D.I.A. (INT) Limited (Registered number: 01699988)

Statement of Financial Position - continued
31st December 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st May 2025 and were signed on its behalf by:





D S Mayer - Director


D.I.A. (INT) Limited (Registered number: 01699988)

Notes to the Financial Statements
for the Year Ended 31st December 2024

1. STATUTORY INFORMATION

D.I.A. (INT) Limited 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.


D.I.A. (INT) Limited (Registered number: 01699988)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st January 2024 51,483 44,567 96,050
Additions - 1,415 1,415
At 31st December 2024 51,483 45,982 97,465
DEPRECIATION
At 1st January 2024 48,278 40,329 88,607
Charge for year 800 3,422 4,222
At 31st December 2024 49,078 43,751 92,829
NET BOOK VALUE
At 31st December 2024 2,405 2,231 4,636
At 31st December 2023 3,205 4,238 7,443

D.I.A. (INT) Limited (Registered number: 01699988)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,441 4,147
Other debtors 157,727 112,209
163,168 116,356

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,611 9,808
Taxation and social security 74,117 69,129
Other creditors 230,704 161,700
314,432 240,637

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2024 and 31st December 2023:

2024 2023
£    £   
D S Mayer
Balance outstanding at start of year 871 -
Amounts advanced 515 871
Amounts repaid (871 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 515 871

The loan to the director has been repaid since the balance sheet date.

8. RELATED PARTY DISCLOSURES

Management charges of £7,250 (2023 - £8,000) were charged by a company under common control during the period.

A loan of £125 (2023 - £nil) is owed to a company under common control at the balance sheet date.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D S Mayer.