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# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Company Registration Number:
14529676 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2024

## Period of accounts

## Start date: 1 January 2024

## End date: 31 December 2024

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

Principal Activities The principal activities of Direct Immigration Solutions Bureau Limited are to provide advice and support in all aspects of UK immigration and asylum law. This includes services for both individuals and businesses. Specific activities include: Providing comprehensive advice on all areas of UK immigration and asylum law. Assisting clients with completion of application forms and gathering required documentation. Representing clients at tribunals and drafting witness statements and grounds for appeal. Offering services to assist migrants with integration into the UK community. Liaising with third parties such as the Home Office and other relevant authorities. Offering a unique client portal, online appointment booking system, and fixed-fee service packages. Providing additional support services such as interview preparation, timeline management, and progress updates. The company’s services are intended to help individuals and organisations navigate the complex UK immigration system and ensure compliance with relevant laws and regulations.

Company policy on disabled employees

Company Policy on Disabled Employees The company is committed to equality of opportunity in all aspects of employment and values the contributions of every individual. It is the policy of Direct Immigration Solutions Bureau Limited to ensure that disabled persons are afforded full and fair consideration for all positions, having regard to their aptitudes and abilities. Where existing employees become disabled, the company makes every reasonable effort to retain them within the workforce, providing appropriate training, modifications to working arrangements, and any necessary equipment to enable them to continue their employment effectively. The company also promotes an inclusive working environment by raising awareness among staff regarding disability issues and ensuring that no employee or job applicant receives less favourable treatment on the grounds of disability. The overall aim of this policy is to ensure that disabled persons are integrated into all aspects of the company’s activities, with equal opportunities for training, career development, and advancement.

Directors

The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

DR BISHNU P UPADHAYA

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
25 September 2025

And signed on behalf of the board by:
Name: DR BISHNU P UPADHAYA
Status: Director

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2024

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Turnover: | 420,000 | 320,000
Cost of sales: | ( 160,000 ) | ( 150,000 )
Gross profit(or loss): | 260,000 | 170,000
Distribution costs: | ( 45,000 ) | ( 45,000 )
Administrative expenses: | ( 125,000 ) | ( 125,000 )
Other operating income: | 56,000 | 54,000
Operating profit(or loss): | 146,000 | 54,000
Interest receivable and similar income: | 540,000 | 240,000
Interest payable and similar charges: | ( 126,000 ) | ( 73,000 )
Profit(or loss) before tax: | 560,000 | 221,000
Tax: | ( 15,000 ) | ( 23,000 )
Profit(or loss) for the financial year: | 545,000 | 198,000

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Balance sheet

As at 31 December 2024

| Notes | 2024 | 13 months to 31 December 2023
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 54,000 | 5,000
Fixed assets
Intangible assets: | 3 | 60,000 | 30,000
Tangible assets: | 4 | 126,000 | 20,000
Investments: | 5 | 60,000 | 30,000
Total fixed assets: |  | 246,000 | 80,000
Current assets
Stocks: | 6 | 50,000 | 50,000
Debtors: | 7 | 100,000 | 50,000
Cash at bank and in hand: |  | 30,000 | 30,000
Investments: | 8 | 150,000 | 20,000
Total current assets: |  | 330,000 | 150,000
Prepayments and accrued income: |  | 60,000 | 60,000
Creditors: amounts falling due within one year: | 9 | ( 60,000 ) | ( 60,000 )
Net current assets (liabilities): |  | 330,000 | 150,000
Total assets less current liabilities: |  | 630,000 | 235,000
Creditors: amounts falling due after more than one year: | 10 | ( 21,000 ) | ( 80,000 )
Provision for liabilities: |  | ( 550,000 ) | ( 69,000 )
Accruals and deferred income: |  | ( 8,000 ) | ( 5,000 )
Total net assets (liabilities): |  | 51,000 | 81,000
Capital and reserves
Called up share capital: |  | 10,000 | 16,000
Share premium account: |  | 5,000 | 33,000
Other reserves: |  | 12,000 | 12,000
Profit and loss account: |  | 24,000 | 20,000
Total Shareholders' funds: |  | 51,000 | 81,000

The notes form part of these financial statements

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 7 November 2025
and signed on behalf of the board by:

Name: DR BISHNU P UPADHAYA
Status: Director

The notes form part of these financial statements

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  The turnover of Direct Immigration Solutions Bureau Limited arises primarily from fees charged for immigration and asylum advice, support services, and related professional assistance provided to both individuals and businesses. The company aims to maintain a sustainable and predictable revenue stream by offering fixed-fee packages, online appointment systems, and ongoing client support services. Turnover is monitored regularly by the directors, who review client demand, service delivery, and market trends to ensure that the company meets its financial objectives while maintaining high standards of client care and regulatory compliance. Any significant fluctuations in turnover are assessed in the context of changes in immigration law, client demand, and the competitive environment, and the company takes proactive steps to manage these risks.

  Tangible fixed assets depreciation policy

  Tangible Fixed Assets Depreciation Policy Tangible fixed assets (such as office equipment, computers, and furniture) are initially recorded at cost. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful lives. The company uses the straight-line method of depreciation, allocating the cost evenly over the expected useful life of the asset. Typical useful lives applied are: Computers and IT equipment: 3–5 years Office furniture and fittings: 5–10 years No depreciation is provided on assets held for resale or those fully depreciated. The carrying value of assets is reviewed periodically, and any impairment is charged to the profit and loss account if the asset’s recoverable amount falls below its carrying value.

  Intangible fixed assets amortisation policy

  ntangible Fixed Assets Amortisation Policy Intangible fixed assets (such as software, licenses, or client management systems) are initially recorded at cost. Amortisation is provided to write off the cost of intangible fixed assets over their estimated useful economic lives. The company uses the straight-line method of amortisation, allocating the cost evenly over the expected useful life of the asset. Typical useful lives applied are: Software: 3–5 years Licenses or similar intangible assets: over the term of the license or 3–5 years if indefinite Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. Any impairment loss is recognised in the profit and loss account.

  Valuation information and policy

  Valuation Policy / Valuation Information Tangible and intangible fixed assets are initially recorded at cost. Tangible fixed assets are carried at cost less accumulated depreciation and any accumulated impairment losses. Intangible fixed assets are carried at cost less accumulated amortisation and any accumulated impairment losses. Investments and other assets are valued at cost less provision for any permanent diminution in value, unless otherwise stated. Stock or work in progress (if applicable) is valued at the lower of cost and net realisable value. Receivables are stated at their nominal value less provision for doubtful debts. The directors review the carrying value of assets regularly and make adjustments where there is evidence that the assets may be impaired.

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 2. Employees

  | 2024 | 13 months to 31 December 2023
  --- | --- | ---
  Average number of employees during the period | 12 | 7

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 January 2024 | 30,000 |  | 30,000
Additions | 30,000 |  | 30,000
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 31 December 2024 | 60,000 |  | 60,000
Amortisation |  |  |
At 1 January 2024 | 0 |  | 0
Charge for year |  |  |
On disposals |  |  |
Other adjustments |  |  |
At 31 December 2024 | 0 |  | 0
Net book value |  |  |
At 31 December 2024 | 60,000 |  | 60,000
At 31 December 2023 | 30,000 |  | 30,000

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2024 |  |  | 5,000 | 10,000 | 5,000 | 20,000
Additions |  |  | 40,000 | 50,000 | 16,000 | 106,000
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 December 2024 |  |  | 45,000 | 60,000 | 21,000 | 126,000
Depreciation |  |  |  |  |  |
At 1 January 2024 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 December 2024 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 December 2024 |  |  | 45,000 | 60,000 | 21,000 | 126,000
At 31 December 2023 |  |  | 5,000 | 10,000 | 5,000 | 20,000

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 5. Fixed assets investments note

Additional Information Nature of Investments: The investments comprise equity or long-term deposits in subsidiaries, associated companies, or other entities relevant to the company’s operations. Valuation Policy: Investments are recorded at cost less any provision for permanent diminution in value. Investments are reviewed annually for impairment. Any permanent reduction in value is recognised in the profit and loss account. Impairment Review: Directors review the carrying value of all investments regularly to ensure that their recoverable amount is not less than the carrying value. I can now combine this Investments Note with the Tangible and Intangible Assets Notes, Balance Sheet, Profit & Loss Account, Directors’ Report, and Accounting Policies into a fully integrated set of prepared accounts, ready for filing with Companies House.

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 6. Stocks

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Stocks | 50,000 | 50,000
Payments on account | 0 | 0
Total | 50,000 | 50,000

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 7. Debtors

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Trade debtors | 40,000 | 10,000
Prepayments and accrued income | 60,000 | 40,000
Total | 100,000 | 50,000
Debtors due after more than one year: | 0 | 0

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 8. Current assets investments note

Nature of Investments: Current asset investments comprise short-term deposits, marketable securities, or other liquid investments that are expected to be realised within one year of the reporting date. Valuation Policy: Investments are carried at cost or fair value, whichever is lower, in accordance with the company’s accounting policies. The company regularly reviews these investments for any permanent diminution in value. Liquidity: These investments are readily convertible to cash to support the company’s working capital requirements. I can now prepare the Creditors Notes, Prepayments & Accruals Notes, and then integrate all notes with your Balance Sheet, Profit & Loss, Fixed & Current Assets, and Directors’ Report into a complete set of prepared accounts ready for filing.

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 9. Creditors: amounts falling due within one year note

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Bank loans and overdrafts | 20,000 | 20,000
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 25,000 | 25,000
Taxation and social security | 5,000 | 5,000
Accruals and deferred income | 8,000 | 5,000
Other creditors | 2,000 | 5,000
Total | 60,000 | 60,000

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 10. Creditors: amounts falling due after more than one year note

| 2024 | 13 months to 31 December 2023
--- | --- | ---
| £ | £
Bank loans and overdrafts | 15,000 | 60,000
Other creditors | 6,000 | 20,000
Total | 21,000 | 80,000

# DIRECT IMMIGRATION SOLUTIONS BUREAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 11. Financial Commitments

The company has no other material financial commitments, such as capital expenditure contracted but not provided for in the accounts. Additional Information Operating leases: Commitments under non-cancellable operating leases for land, buildings, or equipment are disclosed above. The company does not have any significant lease obligations at the reporting date. Other commitments: The company may enter into small short-term contractual obligations (e.g., software licenses or service agreements), which are expensed as incurred.