REGISTERED NUMBER: 10423945 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

DIT Consultants Ltd

Page

Company Information

1

Report of the Director

2

Chartered Accountants' Report

3

Income Statement

4

Other Comprehensive Income

5

Balance Sheet

6

Statement of Changes in Equity

7

Notes to the Financial Statements

8

DIRECTOR:

H Norregaard

REGISTERED OFFICE:

Birketts Llp Brierly Place

New London Road

Chelmsford

Essex

CM2 0AP

REGISTERED NUMBER:

10423945 (England and Wales)

ACCOUNTANTS:

Krogh & Partners Limited

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of management consultancy.

DIRECTOR

H Norregaard held office during the whole of the period from 1 January 2024 to the date of this report.

DIRECTOR'S RESPONSIBILITIES STATEMENT

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

H Norregaard - Director

26 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DIT Consultants Ltd for the year ended 31 December 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of DIT Consultants Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DIT Consultants Ltd and state those matters that we have agreed to state to the director of DIT Consultants Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DIT Consultants Ltd and its director for our work or for this report.

It is your duty to ensure that DIT Consultants Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DIT Consultants Ltd. You consider that DIT Consultants Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DIT Consultants Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Krogh & Partners Limited

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

26 September 2025

TURNOVER

-

-

Administrative expenses

34

6,294

OPERATING LOSS

(34

)

(6,294

)

Interest receivable and similar income

4

35,474

23,549

PROFIT BEFORE TAXATION

35,440

17,255

Tax on profit

5

(14,580

)

3,278

PROFIT FOR THE FINANCIAL YEAR

50,020

13,977

PROFIT FOR THE YEAR

50,020

13,977

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

50,020

13,977

CURRENT ASSETS

Debtors

6

823,954

857,157

Cash at bank

56,577

51,651

880,531

908,808

CREDITORS

Amounts falling due within one year

7

415,874

494,171

NET CURRENT ASSETS

464,657

414,637

TOTAL ASSETS LESS CURRENT LIABILITIES

464,657

414,637

CAPITAL AND RESERVES

Called up share capital

8

20,000

20,000

Retained earnings

9

444,657

394,637

SHAREHOLDERS' FUNDS

464,657

414,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

H Norregaard - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2023

20,000

380,660

400,660

Changes in equity

Total comprehensive income

-

13,977

13,977

Balance at 31 December 2023

20,000

394,637

414,637

Changes in equity

Total comprehensive income

-

50,020

50,020

Balance at 31 December 2024

20,000

444,657

464,657

1.	STATUTORY INFORMATION

DIT Consultants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

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.

Debtors

Debtors are valued individually and provisions are made according to this valuation.

Creditors

Creditors are carried at payment or settlement amounts. Where the time value of money is material, creditors are carried at amortized cost.

3.	EMPLOYEES AND DIRECTORS

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

4.

INTEREST RECEIVABLE AND SIMILAR INCOME

2024

2023

£

£

Other interest

-

69

Group companies interest

35,474

23,480

35,474

23,549

5.

TAXATION

Analysis of the tax (credit)/charge

The tax (credit)/charge on the profit for the year was as follows:

2024

2023

£

£

Current tax:

UK corporation tax

(14,580

)

3,278

Tax on profit

(14,580

)

3,278

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

12,145

10,937

Amounts owed by group undertakings

796,458

830,869

Other debtors

15,351

15,351

823,954

857,157

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

13,756

52,966

Corporation tax

7,676

4,220

VAT

394,442

415,671

Other creditors

-

21,314

415,874

494,171

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

200

Ordinary

100

20,000

20,000

9.

RESERVES

Retained

earnings

£

At 1 January 2024

394,637

Profit for the year

50,020

At 31 December 2024

444,657

10.	ULTIMATE CONTROLLING PARTY

The controlling party is GALKAH HOLDING ApS.