Dyelog Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 07963350

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		240

			-		240
CURRENT ASSETS
Debtors	5	24,099		20,854
Cash at bank and in hand		33,597		31,812

		57,696		52,666
Creditors: Amounts Falling Due Within One Year	6	(30,624 )		(46,505 )

NET CURRENT ASSETS (LIABILITIES)			27,072		6,161

TOTAL ASSETS LESS CURRENT LIABILITIES			27,072		6,401

NET ASSETS			27,072		6,401

CAPITAL AND RESERVES
Called up share capital	7		2		2
Income Statement			27,070		6,399

SHAREHOLDERS' FUNDS			27,072		6,401

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Ms Hsiu Shan Chen

Director

18 November 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Dyelog Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07963350 . The registered office is Unit F, Flat Iron Yard, 14 Ayres Street, London, SE1 1ES.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight Line Basis

2.4. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

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Dyelog Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 March 2024	3,003

As at 28 February 2025	3,003

Depreciation
As at 1 March 2024	2,763
Provided during the period	240

As at 28 February 2025	3,003

Net Book Value
As at 28 February 2025	-

As at 1 March 2024	240

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,868	10,636
Prepayments and accrued income	9,769	3,758
Other debtors	5,100	5,100
VAT	1,362	1,360

	24,099	20,854

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	482	605
Corporation tax	6,676	2,774
Other taxes and social security	1,838	1,252
Other creditors	349	329
Accruals and deferred income	1,210	1,210
Director's loan account	20,069	40,335

	30,624	46,505

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary A shares of £ 1.000 each	2	2

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Dyelog Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	23,033	24,033
Later than one year and not later than five years	11,517	34,550

	34,550	58,583

9. Ultimate Controlling Party

The company's ultimate controlling party is Ms Hsiu Shan Chen by virtue of her ownership of 100% of the issued share capital in the company.

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