Company No: 03484854 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	11,896		11,896
		11,896		11,896
Current assets
Cash at bank and in hand	4	20,157		27,740
		20,157		27,740
Creditors: amounts falling due within one year	5	0		( 6,250)
Net current assets		20,157		21,490
Total assets less current liabilities		32,053		33,386
Net assets		32,053		33,386
Capital and reserves
Called-up share capital	6	23,928		23,928
Profit and loss account		8,125		9,458
Total shareholders' funds		32,053		33,386

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Diesco Holdings Limited (registered number: 03484854) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

J N Cohen Director

23 October 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Diesco Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	3		3

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	11,896
At 31 March 2025	11,896
Carrying value at 31 March 2025	11,896
Carrying value at 31 March 2024	11,896

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	20,157		27,740

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	0		6,250

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
23,928 Ordinary shares of £ 1.00 each	23,928		23,928