BrightAccountsProduction v1.0.0 v1.0.0 2024-03-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Agents involved in the sale of machinery, industrial equipment, ships and aircraft 23 February 2026 0 0 10617085 2025-02-24 10617085 2024-02-29 10617085 2023-02-28 10617085 2024-03-01 2025-02-24 10617085 2023-03-01 2024-02-29 10617085 uk-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-24 10617085 uk-curr:PoundSterling 2024-03-01 2025-02-24 10617085 uk-bus:AbridgedAccounts 2024-03-01 2025-02-24 10617085 uk-core:ShareCapital 2025-02-24 10617085 uk-core:ShareCapital 2024-02-29 10617085 uk-core:RetainedEarningsAccumulatedLosses 2025-02-24 10617085 uk-core:RetainedEarningsAccumulatedLosses 2024-02-29 10617085 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-02-24 10617085 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-02-29 10617085 uk-bus:FRS102 2024-03-01 2025-02-24 10617085 uk-core:LandBuildings 2024-03-01 2025-02-24 10617085 uk-core:PlantMachinery 2024-03-01 2025-02-24 10617085 uk-core:MotorVehicles 2024-03-01 2025-02-24 10617085 uk-core:CostValuation 2025-02-24 10617085 2024-03-01 2025-02-24 10617085 uk-bus:Director1 2024-03-01 2025-02-24 10617085 uk-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-24 xbrli:pure iso4217:GBP xbrli:shares

Diefoil Limited

Abridged Unaudited Financial Statements

for the financial period ended 24 February 2025

Diefoil Limited

Company Registration Number: 10617085

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 24 February 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 213,360 |  | 204,957
Investments |  | 6 | 147,000 |  | 147,000
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 360,360 |  | 351,957
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 11,771 |  | (5,177)
Cash and cash equivalents |  |  | 32,285 |  | 42,704
|  |  | ───────── |  | ─────────
|  |  | 44,056 |  | 37,527
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (146,397) |  | (134,547)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (102,341) |  | (97,020)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 258,019 |  | 254,937
Creditors:

amounts falling due after more than one year |  |  | (152,757) |  | (201,288)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 105,262 |  | 53,649
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 105,162 |  | 53,549
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 105,262 |  | 53,649
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial period ended 24 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 23 February 2026

________________________________ |  |  |  |  |
Mr Alan Marchant |  |  |  |  |
Director |  |  |  |  |

Diefoil Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period ended 24 February 2025

1. | General Information
| Diefoil Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 10617085. The registered office of the company is 7 Westway, Freckleton, Preston, PR4 1AN which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 24 February 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | Nil
|  | Plant and machinery | - | 20% reducing balance
|  | Motor vehicles | - | 20% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial period in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 11 month 24 days period ended 24 February 2025.

4. | Employees
| The average monthly number of employees, including director, during the financial period was 1, (2024 - 1).

5. | Tangible assets
|  | Land and | Plant and | Motor | Total
|  | buildings | machinery | vehicles |
|  | freehold |  |  |
|  | £ | £ | £ | £
| Cost
| At 1 March 2024 | 176,221 | - | 34,018 | 210,239
| Additions | - | 4,249 | 16,250 | 20,499
|  | ───────── | ───────── | ───────── | ─────────
| At 24 February 2025 | 176,221 | 4,249 | 50,268 | 230,738
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 March 2024 | - | - | 5,282 | 5,282
| Charge for the financial period | - | 850 | 11,246 | 12,096
|  | ───────── | ───────── | ───────── | ─────────
| At 24 February 2025 | - | 850 | 16,528 | 17,378
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 24 February 2025 | 176,221 | 3,399 | 33,740 | 213,360
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 29 February 2024 | 176,221 | - | 28,736 | 204,957
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Investments
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost
| At 24 February 2025 | 147,000 | 147,000
|  | ───────── | ─────────
| Net book value
| At 24 February 2025 | 147,000 | 147,000
|  | ═════════ | ═════════
| At 29 February 2024 | 147,000 | 147,000
|  | ═════════ | ═════════

7. | Capital commitments
| The company had no material capital commitments at the financial period-ended 24 February 2025.