Company No: 08846023 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	366		488
		366		488
Current assets
Debtors	4	674,147		600,687
Cash at bank and in hand		407		17
		674,554		600,704
Creditors: amounts falling due within one year	5	( 38,985)		( 50,391)
Net current assets		635,569		550,313
Total assets less current liabilities		635,935		550,801
Provision for liabilities		( 100)		( 100)
Net assets		635,835		550,701
Capital and reserves
Called-up share capital	6	1,000		1,000
Profit and loss account		634,835		549,701
Total shareholders' funds		635,835		550,701

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

Director's 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 director acknowledges 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 Profit and Loss Account has not been delivered.

The financial statements of Diligent Imaging and Intervention Limited (registered number: 08846023) were approved and authorised for issue by the Director on 24 October 2025. They were signed on its behalf by:

Mr K Balasubramaniam Director

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

Diligent Imaging and Intervention 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 Quoits Field, Duddlestone, Taunton, TA3 7BD, 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 £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of returns, rebates and discounts and after eliminating sales within the company.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Office equipment

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 February 2024	1,010		1,010
At 31 January 2025	1,010		1,010
Accumulated depreciation
At 01 February 2024	522		522
Charge for the financial year	122		122
At 31 January 2025	644		644
Net book value
At 31 January 2025	366		366
At 31 January 2024	488		488

4. Debtors

	2025		2024
	£		£
Other debtors	674,147		600,687

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank overdrafts	0		8
Amounts owed to director	11,470		23,933
Accruals	1,815		1,650
Taxation and social security	25,700		24,800
	38,985		50,391

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
6 Ordinary shares of £ 166.666667 each (2024: 6 shares of £ 166.667 each)	1,000		1,000

7. Related party transactions

Diligent Property Services Limited

During the year loan existed between Diligent Imaging & Intervention Limited and Diligent Property Services Limited, of which both Mr and Mrs Balasubramaniam are shareholders. The loan is interest free and repayable on demand. The balance due by Diligent Property Services Limited at 31 January 2025 is £674,147 (2024: £575,920).

Riverside Somerset Limited

During the year a loan existed between Diligent Imaging & Intervention Limited and Riverside Somerset Limited, of which Mrs Balasubramaniam is shareholder. Riverside Somerset Limited dissolved on 30 July 2024 and the loan was irrecoverable. The balance due in the year has been shown as a bad debt in the Detailed Profit and Loss Account. The balance due in the previous year, 31 January 2024 was £24,767.