REGISTERED NUMBER: 09315069 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Diph Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Cura

REGISTERED OFFICE:

1 Gemini Court,

42a Throwley way,

Sutton

Surrey

SM1 4AF

REGISTERED NUMBER:

09315069 (England and Wales)

ACCOUNTANTS:

Freshwater Associates Limited

1 Gemini Court

42a Throwley Way

Sutton

Surrey

SM1 4AF

FIXED ASSETS

Property, plant and equipment

4

234

234

CURRENT ASSETS

Debtors

5

4,673

4,673

Cash at bank

183

183

4,856

4,856

CREDITORS

Amounts falling due within one year

6

16,441

16,441

NET CURRENT LIABILITIES

(11,585

)

(11,585

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(11,351

)

(11,351

)

CREDITORS

Amounts falling due after more than one year

7

(10,000

)

(10,000

)

PROVISIONS FOR LIABILITIES

(59

)

(59

)

NET LIABILITIES

(21,410

)

(21,410

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(21,510

)

(21,510

)

SHAREHOLDERS' FUNDS

(21,410

)

(21,410

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 January 2026 and were signed by:

D Cura - Director

1.	STATUTORY INFORMATION

Diph 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.

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.

Property, plant & equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

At 1 December 2023

and 30 November 2024

2,341

DEPRECIATION

At 1 December 2023

and 30 November 2024

2,107

NET BOOK VALUE

At 30 November 2024

234

At 30 November 2023

234

5.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Other debtors

1,393

1,393

Amounts falling due after more than one year:

Other debtors

3,280

3,280

Aggregate amounts

4,673

4,673

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

5,904

5,904

Other creditors

10,537

10,537

16,441

16,441

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

10,000

10,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

2024

2023

£

£

D Cura

Balance outstanding at start of year

-

295

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

10.	GOING CONCERN

The director is aware of his responsibilities while trading insolvent.