05215790falseInstallation of Telecommunication Equipment2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:MotorCars2024-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:MotorCars2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 05215790

Diareyes Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025

Prepared By:
Bramil Associates LLP
Chartered Certified Accountants
First Floor
677 High Road
London
N12 0DA

Diareyes Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
Richard Peirce
Denise Peirce
REGISTERED OFFICE
First Floor
677 High Road
London
N12 0DA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05215790
ACCOUNTANTS
Bramil Associates LLP
Chartered Certified Accountants
First Floor
677 High Road
London
N12 0DA

Diareyes Ltd

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
Page
Balance Sheet3
Notes To The Accounts4

Diareyes Ltd

BALANCE SHEET AT 31/03/2025
20252024
Notes££
FIXED ASSETS
Intangible assets320,00030,000
Tangible assets4478,597188,417
498,597218,417
CURRENT ASSETS
Stock4,8253,125
Debtors61,205,4371,087,906
Cash at bank and in hand1,714,1051,732,668
2,924,3672,823,699
CREDITORS: Amounts falling due within one year7848,613875,366
NET CURRENT ASSETS2,075,7541,948,333
TOTAL ASSETS LESS CURRENT LIABILITIES2,574,3512,166,750
CREDITORS: Amounts falling due after more than one year8194,561-
PROVISIONS FOR LIABILITIES AND CHARGES9108,97434,258
NET ASSETS2,270,8162,132,492
CAPITAL AND RESERVES
Called up share capital101010
Profit and loss account2,270,8062,132,482
SHAREHOLDERS' FUNDS2,270,8162,132,492
For the year ending 31/03/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 09/06/2025 and signed on their behalf by
.............................
Richard Peirce
Director

Diareyes Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsreducing balance 15%
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. EMPLOYEES
20252024
No.No.
Average number of employees5350

Diareyes Ltd

3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/2024100,000100,000
At 31/03/2025100,000100,000
Depreciation
At 01/04/202470,00070,000
For the year10,00010,000
At 31/03/202580,00080,000
Net Book Amounts
At 31/03/202520,00020,000
At 31/03/202430,00030,000
4. TANGIBLE FIXED ASSETS
Land AndPlant andFixtures
BuildingsMachineryand FittingsMotor CarsTotal
£££££
Cost
At 01/04/20245,526143,74034,296216,953400,515
Additions-23,523-426,204449,727
At 31/03/20255,526167,26334,296643,157850,242
Depreciation
At 01/04/20245,510110,99627,02168,571212,098
For the year1614,0671,818143,646159,547
At 31/03/20255,526125,06328,839212,217371,645
Net Book Amounts
At 31/03/2025-42,2005,457430,940478,597
At 31/03/20241632,7447,275148,382188,417
5. STOCK 20252024
££
Stock comprises:
Stock4,8253,125
4,8253,125
6. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors1,160,8991,052,843
PAYE control156-
Prepayments44,38235,063
1,205,4371,087,906

Diareyes Ltd

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax36,787155,634
VAT230,404187,924
PAYE control-221
Directors current account38,471919
Hire purchase8,802-
Trade creditors515,410515,546
Other creditors6,9393,322
Accruals11,80011,800
848,613875,366
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Hire purchase >1yr194,561-
194,561-
9. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation108,97434,258
108,97434,258
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
10 Ordinary shares of £1 each1010
1010