Dilisa Ltd Filleted Accounts Cover
Dilisa Ltd
Company No. SC520341
Information for Filing with The Registrar
30 November 2024
Dilisa Ltd Directors Report Registrar
The Director presents her report and the accounts for the year ended 30 November 2024.
Principal activities
The principal activity of the company during the year under review was other letting and operating of own or leased real estate.
Director
The Director who served at any time during the year was as follows:
Z. Karagol
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Z. Karagol
Director
20 August 2025
Dilisa Ltd Balance Sheet Registrar
at
30 November 2024
Company No.
SC520341
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
6,0866,086
Tangible assets
5
47,72052,149
Investments
6
200,000200,000
253,806258,235
Current assets
Debtors
7
439,130419,722
Cash at bank and in hand
73,21836,143
512,348455,865
Creditors: Amount falling due within one year
8
(208,091)
(213,923)
Net current assets
304,257241,942
Total assets less current liabilities
558,063500,177
Creditors: Amounts falling due after more than one year
9
(558,711)
(506,236)
Net liabilities
(648)
(6,059)
Capital and reserves
Called up share capital
100100
Profit and loss account
11
(748)
(6,159)
Total equity
(648)
(6,059)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
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.
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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 20 August 2025 and signed on its behalf by:
Z. Karagol
Director
20 August 2025
Dilisa Ltd Notes to the Accounts Registrar
for the year ended 30 November 2024
1
General information
Dilisa Ltd is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC520341
Its registered office is:
28 Castle Street
Edinburgh
Scotland
EH2 3HT
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
20% reducing balance
Motor vehicles
20% reducing balance
Furniture, fittings and equipment
20% reducing balance
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
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.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
2022
4
Intangible fixed assets
Other
Total
£
£
Cost
At 1 December 2023
6,0866,086
At 30 November 2024
6,0866,086
Amortisation and impairment
Net book values
At 30 November 2024
6,0866,086
At 30 November 2023
6,0866,086
5
Tangible fixed assets
Land and buildings
Plant and machinery
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
£
Cost or revaluation
At 1 December 2023
30,00046,6695,99511,64394,307
At 30 November 2024
30,00046,6695,99511,64394,307
Depreciation
At 1 December 2023
-35,4632,9253,77042,158
Charge for the year
-2,2416141,5744,429
At 30 November 2024
-37,7043,5395,34446,587
Net book values
At 30 November 2024
30,0008,9652,4566,29947,720
At 30 November 2023
30,000
11,206
3,070
7,873
52,149
6
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
At 1 December 2023
200,000
200,000
At 30 November 2024
200,000
200,000
Provisions/Impairment
Net book values
At 30 November 2024
200,000
200,000
At 30 November 2023
200,000
200,000
7
Debtors
2024
2023
£
£
Loans to directors
19,257-
Other debtors
419,873419,722
439,130419,722
8
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
47,75053,476
Trade creditors
124,920131,708
Taxes and social security
35,421
28,479
Other creditors
-259
Accruals and deferred income
-1
208,091213,923
9
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
262,815299,009
Other loans
295,896207,227
558,711506,236
10
Share Capital
100 ordinary shares fully paid at £1 per share.
11
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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