Registration number: 13084910

DBI Certification-UK Limited

Contents

Statement of Financial Position	1
Notes to the Financial Statements	2 to 6

DBI Certification-UK Limited

(Registration number: 13084910)
Statement of Financial Position as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	243	730
Current assets
Debtors	5	32,641	29,115
Cash at bank and in hand		121,012	123,362
		153,653	152,477
Creditors: Amounts falling due within one year	6	(204,065)	(219,948)
Net current liabilities		(50,412)	(67,471)
Net liabilities		(50,169)	(66,741)
Capital and reserves
Called up share capital		100	100
Retained earnings		(50,269)	(66,841)
Shareholders' deficit		(50,169)	(66,741)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 30 September 2025
 

......................................... Mr J Ditlev Director

DBI Certification-UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 1 & 2 Northcot Park
Station Road
Blockley
Gloucestershire
GL56 9LH

These financial statements were authorised for issue by the director on 30 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

At the statement of financial position date, the company's liabilities exceeded its assets. The company's principal creditor is its parent company and the director has received assurances from the parent company that they will continue to give financial support to the company for twelve months from the date of signing these financial statements.

On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. However, should the financial support mentioned above not be forthcoming the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

DBI Certification-UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2024

Summary Audit Opinion
The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 30 September 2025 was Joseph Diston BA (Hons); FCA, who signed for and on behalf of Beever and Struthers.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the company and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the company at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable
income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the
reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

DBI Certification-UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2024

Asset class	Depreciation method and rate
Computer equiment	33% straight line

Cash at bank

Cash at bank comprises cash on hand and call deposits.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

DBI Certification-UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Computer equipment £	Total £
Cost or valuation
At 1 January 2024	1,460	1,460
At 31 December 2024	1,460	1,460
Depreciation
At 1 January 2024	730	730
Charge for the year	487	487
At 31 December 2024	1,217	1,217
Carrying amount
At 31 December 2024	243	243
At 31 December 2023	730	730

5

Debtors

Current	Note	2024 £	2023 £
Trade debtors		22,802	14,165
Amounts owed by group undertakings		3,391	-
Other debtors		6,448	14,950
		32,641	29,115

6

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Amounts owed to parent company	190,548	203,169
Taxation and social security	-	23
Accruals and deferred income	11,446	10,495
Other creditors	2,071	6,261
	204,065	219,948

DBI Certification-UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2024