DIATEC GROUP UK LTD

Company Registration Number:
NI675651 (Northern Ireland)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

DIATEC GROUP UK LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

DIATEC GROUP UK LTD

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Political and charitable donations

The company did not make any disclosable political donations in the current financial year.



Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Richard Harpur
David Harpur


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 August 2025

And signed on behalf of the board by:
Name: Richard Harpur
Status: Director

DIATEC GROUP UK LTD

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 766,381 351,325
Cost of sales: 0 ( 23,840 )
Gross profit(or loss): 766,381 327,485
Administrative expenses: ( 588,933 ) ( 290,938 )
Operating profit(or loss): 177,448 36,547
Profit(or loss) before tax: 177,448 36,547
Tax: ( 44,362 ) ( 9,496 )
Profit(or loss) for the financial year: 133,086 27,051

DIATEC GROUP UK LTD

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Current assets
Debtors: 3 777,849 285,494
Cash at bank and in hand: 283,186 376,639
Total current assets: 1,061,035 662,133
Creditors: amounts falling due within one year: 4 ( 851,005 ) ( 585,189 )
Net current assets (liabilities): 210,030 76,944
Total assets less current liabilities: 210,030 76,944
Total net assets (liabilities): 210,030 76,944
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 210,029 76,943
Total Shareholders' funds: 210,030 76,944

The notes form part of these financial statements

DIATEC GROUP UK LTD

Balance sheet statements

For the year ending 31 December 2024 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.

This report was approved by the board of directors on 1 August 2025
and signed on behalf of the board by:

Name: Richard Harpur
Status: Director

The notes form part of these financial statements

DIATEC GROUP UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

    Other accounting policies

    Summary of Significant Accounting Policies The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements. Statement of compliance The financial statements of the company for the financial year ended 31 December 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts. Trade and other creditors Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. Employee benefits The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers. Taxation and deferred taxation Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account. Ordinary share capital The ordinary share capital of the company is presented as equity.

DIATEC GROUP UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 2 2

DIATEC GROUP UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Debtors

2024 2023
£ £
Trade debtors 550,718 285,494
Other debtors 227,131
Total 777,849 285,494

DIATEC GROUP UK LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 69,001 151,826
Taxation and social security 80,432 56,614
Accruals and deferred income 18,000 2,304
Other creditors 683,572 374,445
Total 851,005 585,189