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REGISTERED NUMBER: 04953272 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Dyluc Limited

Dyluc Limited (Registered number: 04953272)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dyluc Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: T M Bennett





REGISTERED OFFICE: 27 Dunham Drive
Chorley
Lancashire
PR6 7DN





REGISTERED NUMBER: 04953272 (England and Wales)





ACCOUNTANTS: Advantage Accounting (Scotland) Ltd
Pavilion 2
Finnieston Business Park
Minerva Way
Glasgow
G3 8AU

Dyluc Limited (Registered number: 04953272)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 2,464 -
Investment property 4 340,000 175,000
342,464 175,000

CURRENT ASSETS
Cash at bank 936 35,914

CREDITORS
Amounts falling due within one year 5 36,196 64,979
NET CURRENT LIABILITIES (35,260 ) (29,065 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

307,204

145,935

CREDITORS
Amounts falling due after more than one
year

6

(102,793

)

(106,170

)

PROVISIONS FOR LIABILITIES 9 (31,818 ) -
NET ASSETS 172,593 39,765

CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 165,000 -
Retained earnings 11 7,493 39,665
SHAREHOLDERS' FUNDS 172,593 39,765

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Dyluc Limited (Registered number: 04953272)

Balance Sheet - continued
30 November 2024


The 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.

The financial statements were approved by the director and authorised for issue on 22 August 2025 and were signed by:





T M Bennett - Director


Dyluc Limited (Registered number: 04953272)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

3. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
Additions 2,816
At 30 November 2024 2,816
DEPRECIATION
Charge for year 352
At 30 November 2024 352
NET BOOK VALUE
At 30 November 2024 2,464

Dyluc Limited (Registered number: 04953272)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2023 175,000
Revaluations 165,000
At 30 November 2024 340,000
NET BOOK VALUE
At 30 November 2024 340,000
At 30 November 2023 175,000

The 2025 valuations were made by the director on an open market value for existing use basis.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts (see note 7) 4,541 11,235
Directors' loan accounts 30,962 53,052
Accruals and deferred income 693 692
36,196 64,979

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Bank loans (see note 7) 2,793 6,170
Directors' loan accounts 100,000 100,000
102,793 106,170

7. LOANS

An analysis of the maturity of loans is given below:

30.11.24 30.11.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 4,541 11,235

Amounts falling due between one and two years:
Bank loans - 1-2 years 2,793 3,379

Amounts falling due between two and five years:
Bank loans - 2-5 years - 2,791

Dyluc Limited (Registered number: 04953272)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

30.11.24 30.11.23
£    £   
Bank loans 7,334 17,405

National Westminster Bank PLC holds a fixed charge over the assets of the company.

9. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 31,818 -

Deferred
tax
£   
Provided during year 31,818
Balance at 30 November 2024 31,818

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
25 A Ordinary £1 25 25
25 B Ordinary £1 25 25
25 C Ordinary £1 25 25
25 D Ordinary £1 25 25
100 100

11. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 December 2023 39,665 - 39,665
Profit for the year 134,328 134,328
Dividends (1,500 ) (1,500 )
Fair Value Movement (165,000 ) 165,000 -
At 30 November 2024 7,493 165,000 172,493