Dilisa Ltd Accounts






Dilisa Ltd

	Company No. SC520341
		Information for Filing with The Registrar
		30 November 2025

The Director presents her report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was other letting and operating of own or leased real estate.




Director

The Director who served at any time during the year was as follows:

Z. Karagol









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Z. Karagol
Director
28 May 2026

at	30 November 2025
Company No.		SC520341	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	6,086	6,086
	Tangible assets		5	44,176	47,720

	Investments		6	200,000	200,000
				250,262	253,806
Current assets

	Debtors		7	512,054	439,130

	Cash at bank and in hand			66,139	73,218
				578,193	512,348
Creditors: Amount falling due within one year			8	(254,811)	(208,091)
Net current assets				323,382	304,257
Total assets less current liabilities				573,644	558,063
Creditors: Amounts falling due after more than one year			9	(678,153)	(558,711)



Net liabilities				(104,509)	(648)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	(104,609)	(748)

Total equity				(104,509)	(648)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 28 May 2026 and signed on its behalf by:
Z. Karagol
Director
28 May 2026

for the year ended 30 November 2025

General information

Dilisa Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC520341

Its registered office is:

28 Castle Street

Edinburgh

Scotland

EH2 3HT

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% reducing balance

Motor vehicles

20% reducing balance

Furniture, fittings and equipment

20% reducing balance

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	20	20

4	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 December 2024	6,086	6,086


		At 30 November 2025	6,086	6,086
		Amortisation and impairment





		Net book values
		At 30 November 2025	6,086	6,086
		At 30 November 2024	6,086	6,086

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 December 2024	30,000	46,669	5,995	11,643	94,307




		At 30 November 2025	30,000	46,669	5,995	11,643	94,307
		Depreciation
		At 1 December 2024	-	37,704	3,539	5,344	46,587
		Charge for the year	-	1,793	491	1,260	3,544



		At 30 November 2025	-	39,497	4,030	6,604	50,131
		Net book values
		At 30 November 2025	30,000	7,172	1,965	5,039	44,176
		At 30 November 2024	30,000	8,965	2,456	6,299	47,720

6	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation
		At 1 December 2024	200,000	200,000



		At 30 November 2025	200,000	200,000
		Provisions/Impairment





		Net book values
		At 30 November 2025	200,000	200,000
		At 30 November 2024	200,000	200,000

7	Debtors
			2025	2024
			£	£





		Loans to directors	29,150	19,257
		Other debtors	482,904	419,873

			512,054	439,130

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	51,628	47,750


		Trade creditors	161,992	124,920

		Taxes and social security	39,937	35,421

		Other creditors	1,254	-

			254,811	208,091

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	224,023	262,815
		Other loans	454,130	295,896





			678,153	558,711

Share Capital

100 ordinary shares fully paid at £1 per share.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.