REGISTERED NUMBER: 06518771 (England and Wales)

DIABB SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 30 APRIL 2024 TO 27 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Abberley

SECRETARY:

Ms H L Price-Williams

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

06518771 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Tangible assets

4

52,310

12,287

CURRENT ASSETS

Debtors

5

18,720

89,618

Cash at bank and in hand

1,041

7,856

19,761

97,474

CREDITORS

Amounts falling due within one year

6

46,504

50,651

NET CURRENT (LIABILITIES)/ASSETS

(26,743

)

46,823

TOTAL ASSETS LESS CURRENT LIABILITIES

25,567

59,110

CREDITORS

Amounts falling due after more than one year

7

(5,000

)

(15,000

)

PROVISIONS FOR LIABILITIES

(1,361

)

(2,335

)

NET ASSETS

19,206

41,775

CAPITAL AND RESERVES

Called up share capital

8

125

125

Retained earnings

9

19,081

41,650

SHAREHOLDERS' FUNDS

19,206

41,775

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 April 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 April 2026 and were signed by:

D J Abberley - Director

1.	STATUTORY INFORMATION

DIABB Services Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost and 10% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 30 April 2024

47,570

6,943

26,799

1,356

82,668

Additions

55,000

-

-

-

55,000

Disposals

(3,400

)

-

-

-

(3,400

)

At 27 April 2025

99,170

6,943

26,799

1,356

134,268

DEPRECIATION

At 30 April 2024

38,794

6,012

24,218

1,357

70,381

Charge for period

12,406

186

645

(1

)

13,236

Eliminated on disposal

(1,659

)

-

-

-

(1,659

)

At 27 April 2025

49,541

6,198

24,863

1,356

81,958

NET BOOK VALUE

At 27 April 2025

49,629

745

1,936

-

52,310

At 29 April 2024

8,776

931

2,581

(1

)

12,287

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

18,720

86,960

Directors' current accounts

-

2,285

Tax

-

373

18,720

89,618

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

6,496

5,440

Tax

618

771

VAT

19,599

33,440

Directors' current accounts

8,791

-

Accruals and deferred income

1,000

1,000

46,504

50,651

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Bank loans - 1-2 years

5,000

10,000

Bank loans - 2-5 years

-

5,000

5,000

15,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

125

Ordinary

1.00

125

125

9.

RESERVES

Retained

earnings

£

At 30 April 2024

52,850

Prior year adjustment

(11,200

)

41,650

Deficit for the period

(22,569

)

At 27 April 2025

19,081

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 27 April 2025 and the year ended 29 April 2024:

2025

2024

as restated

£

£

D J Abberley

Balance outstanding at start of period

2,287

12,195

Amounts advanced

11,744

33,396

Amounts repaid

(22,822

)

(43,304

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(8,791

)

2,287

11.	RELATED PARTY DISCLOSURES