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Company Registration No. 03765680 (England and Wales)
IDH INTERNATIONAL DIACRON HOLDING LIMITED Unaudited accounts for the year ended 31 December 2024
IDH INTERNATIONAL DIACRON HOLDING LIMITED Unaudited accounts Contents
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Company Information for the year ended 31 December 2024
Director
Richard Nava
Company Number
03765680 (England and Wales)
Registered Office
NORTHERN & SHELL Building, 10 LOWER THAMES LONDON EC3R 6AF United Kingdom
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
588,575 
320,541 
Current assets
Debtors
164,159 
263,350 
Cash at bank and in hand
353,258 
2,554 
517,417 
265,904 
Creditors: amounts falling due within one year
- 
(6,300)
Net current assets
517,417 
259,604 
Total assets less current liabilities
1,105,992 
580,145 
Creditors: amounts falling due after more than one year
- 
(190,556)
Net assets
1,105,992 
389,589 
Capital and reserves
Called up share capital
82,000 
82,000 
Share premium
605,047 
- 
Profit and loss account
418,945 
307,589 
Shareholders' funds
1,105,992 
389,589 
For the year ending 31 December 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 11 July 2025 and were signed on its behalf by
Richard Nava Director Company Registration No. 03765680
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
IDH INTERNATIONAL DIACRON HOLDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03765680. The registered office is NORTHERN & SHELL Building,, 10 LOWER THAMES, LONDON, EC3R 6AF, United Kingdom.
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.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
320,541 
Additions
268,034 
Valuation at 31 December 2024
588,575 
The Company holds 20% or more of the following: Name of the Company: Diacron limited Shares Class Held: Ordinary Shares % of Ownership: 100% Nature of business: Bookkeeping activities, tax consultancy Name of the Company: Diacron Pro Limited Shares Class Held: Ordinary Shares % of Ownership: 100% Nature of business: Human resources provision and management of human resources functions Name of the Company: Elmleigh Services Ltd Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Consulting services Name of the Company: CJB Secretarial Ltd Shares Class Held: Ordinary Shares % of Ownership: 100% Nature of business: Secretarial services Name of the Company: Diacron Consultants EOOD (Bulgaria) Shares Class Held: Ordinary Shares Capital
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Notes to the Accounts for the year ended 31 December 2024
% of Ownership: 100% Nature of business: Bookkeeping activities, tax consultancy Name of the Company: Diacron USA Inc (USA) Shares Class Held: Ordinary Shares % of Ownership: 90% Nature of business: Holding Name of the Company: Diacron Real Estate EOOD (Bulgaria) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Real estate services Name of the Company: Diacron Suisse SA (Switzerland) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Bookkeeping activities, tax consultancy Name of the Company: Diacron MGM Ltd (Hong Kong) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Provision of marketing services Name of the Company: Diacron MEA Ltd (UAE) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Holding Name of the Company: Diacron (Hong Kong) Ltd (Hong Kong) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Holding The directors consider that all subsidiary undertakings are held as long-term strategic investments and are accounted for at cost, subject to impairment where applicable.
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
4,334 
Amounts due from group undertakings etc.
37,521 
- 
Other debtors
5,263 
259,016 
42,784 
263,350 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
121,375 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
6,300 
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
- 
190,556 
8
Post balance sheet events
During the year, the directors approved the payment of dividends totalling £194,763 (2023: £nil). These were paid from available distributable reserves.
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
10
Reconciliations on adoption of FRS 102
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