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
IDH INTERNATIONAL DIACRON HOLDING LIMITED
Company Information
for the year ended 31 December 2024
Company Number
03765680 (England and Wales)
Registered Office
NORTHERN & SHELL Building,
10 LOWER THAMES
LONDON
EC3R 6AF
United Kingdom
IDH INTERNATIONAL DIACRON HOLDING LIMITED
Statement of financial position
as at 31 December 2024
Investments
588,575
320,541
Cash at bank and in hand
353,258
2,554
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
Called up share capital
82,000
82,000
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
IDH INTERNATIONAL DIACRON HOLDING LIMITED
Notes to the Accounts
for the year ended 31 December 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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Investments
Subsidiary undertakings
Valuation at 1 January 2024
320,541
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
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.
Amounts falling due within one year
Amounts due from group undertakings etc.
37,521
-
Other debtors
5,263
259,016
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
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.
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Average number of employees
During the year the average number of employees was 0 (2023: 0).
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Reconciliations on adoption of FRS 102