REGISTERED NUMBER: 14910233 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2024 to 31 March 2025

for

Dias Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Tzirki

N L Tzirki

REGISTERED OFFICE:

Leofric House

18B Binley Road

Coventry

West Midlands

CV3 1JN

REGISTERED NUMBER:

14910233 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Investment property

4

-

379,616

CURRENT ASSETS

Debtors

5

-

3,343

Cash at bank

742

781

742

4,124

CREDITORS

Amounts falling due within one year

6

15,047

391,178

NET CURRENT LIABILITIES

(14,305

)

(387,054

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(14,305

)

(7,438

)

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

(14,309

)

(7,442

)

SHAREHOLDERS' FUNDS

(14,305

)

(7,438

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by:

S Tzirki - Director

N L Tzirki - Director

1.	STATUTORY INFORMATION

Dias Capital Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

Going concern

As at the balance sheet date the company's liabilities exceed its assets by £14,305 (2024: £7,438). This deficit is funded by the company's directors. The company is therefore reliant on the continued financial support of the directors in order to enable it to continue trading. In the opinion of the directors, this support will continue for the foreseeable future, in which circumstances, it is considered appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result in the company ceasing to trade.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 4 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

379,616

Additions

17,314

Disposals

(396,930

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 30 June 2024

379,616

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.6.24

£

£

Prepayments

-

3,343

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.6.24

£

£

Trade creditors

34

3,653

Amounts owed to group undertakings

13,213

271,168

Other creditors

-

89,999

Directors' current accounts

-

25,142

Accrued expenses

1,800

1,216

15,047

391,178

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

30.6.24

value:

£

£

4

Ordinary

1

4

4

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 31 March 2025 and 30 June 2024:

31.3.25

30.6.24

£

£

N L Tzirki and S Tzirki

Balance outstanding at start of period

(25,142

)

-

Amounts advanced

25,142

-

Amounts repaid

-

(25,142

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

(25,142

)