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Company registration number: 07497264
DILLIGENSIA Limited
Unaudited filleted financial statements
31 January 2025
DILLIGENSIA Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
DILLIGENSIA Limited
Directors and other information
Director Jenifer Muchenje
Secretary Jenifer Muchenje
Company number 07497264
Registered office 10 Darwin Drive
Southhall
England
UB1 3JX
Bankers Barclays Bank Plc
30 The Broadway,
Middlesex,
UB1 1PX
DILLIGENSIA Limited
Statement of financial position
31 January 2025
2025 2024
Note £ £ £ £
Current assets
Debtors 5 5,928 6,716
_______ _______
5,928 6,716
Creditors: amounts falling due
within one year 6 ( 7,231) ( 8,753)
_______ _______
Net current liabilities ( 1,303) ( 2,037)
_______ _______
Total assets less current liabilities ( 1,303) ( 2,037)
Creditors: amounts falling due
after more than one year 7 ( 3,645) ( 7,623)
_______ _______
Net liabilities ( 4,948) ( 9,660)
_______ _______
Capital and reserves
Called up share capital 1 1
Profit and loss account ( 4,949) ( 9,661)
_______ _______
Shareholder deficit ( 4,948) ( 9,660)
_______ _______
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 11 July 2025 , and are signed on behalf of the board by:
Jenifer Muchenje
Director
Company registration number: 07497264
DILLIGENSIA Limited
Statement of changes in equity
Year ended 31 January 2025
Called up share capital Profit and loss account Total
£ £ £
At 1 February 2023 1 ( 17,134) ( 17,133)
Profit for the year 7,473 7,473
_______ _______ _______
Total comprehensive income for the year - 7,473 7,473
_______ _______ _______
At 31 January 2024 and 1 February 2024 1 ( 9,661) ( 9,660)
Profit for the year 17,712 17,712
_______ _______ _______
Total comprehensive income for the year - 17,712 17,712
Dividends paid and payable ( 13,000) ( 13,000)
_______ _______ _______
Total investments by and distributions to owners - ( 13,000) ( 13,000)
_______ _______ _______
At 31 January 2025 1 ( 4,949) ( 4,948)
_______ _______ _______
DILLIGENSIA Limited
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Darwin Drive, Southhall, England, UB1 3JX.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).
5. Debtors
2025 2024
£ £
Trade debtors 2,144 2,144
Other debtors 3,784 4,572
_______ _______
5,928 6,716
_______ _______
6. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 538 3,363
Corporation tax 5,819 3,490
Other creditors 874 1,900
_______ _______
7,231 8,753
_______ _______
7. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans and overdrafts 3,645 7,623
_______ _______
8. Directors advances, credits and guarantees