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Registered Number: 08303114
England and Wales

 

 

 

DIEMME (BURY) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 44,264    49,252 
44,264    49,252 
Current assets      
Stocks 3,300    6,380 
Debtors 2,289    2,595 
Cash at bank and in hand 81,319    104,492 
86,908    113,467 
Creditors: amount falling due within one year (90,341)   (91,775)
Net current assets (3,433)   21,692 
 
Total assets less current liabilities 40,831    70,944 
Creditors: amount falling due after more than one year (5,184)   (13,617)
Net assets 35,647    57,327 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 35,646    57,326 
Shareholders' funds 35,647    57,327 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 April 2025 and were signed by:


-------------------------------
Davide Mammarella
Director
1
General Information
Diemme (Bury) Limited is a private company, limited by shares, registered in England and Wales, registration number 08303114, registration address 2 Robin Road, Summerseat , Bury, BL9 5QP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Reducing Balance
Plant and Machinery 15% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 14).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Total
  £   £   £   £
At 01 December 2023 2,140    5,940    111,701    119,781 
Additions      
Disposals      
At 30 November 2024 2,140    5,940    111,701    119,781 
Depreciation
At 01 December 2023 2,140    4,700    63,689    70,529 
Charge for year   186    4,802    4,988 
On disposals      
At 30 November 2024 2,140    4,886    68,491    75,517 
Net book values
Closing balance as at 30 November 2024   1,054    43,210    44,264 
Opening balance as at 01 December 2023   1,240    48,012    49,252 


2