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Company Registration No. 08235637 (England and Wales)
Dilenare Limited Unaudited accounts for the year ended 31 December 2025
Dilenare Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Dilenare Limited Company Information for the year ended 31 December 2025
Director
Giacomo Liuzzi
Company Number
08235637 (England and Wales)
Registered Office
69 Philbeach Gardens London SW5 9EE
Accountants
LTG Accountants Limited 39A High Street Billericay Essex CM12 9BA
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Dilenare Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
697,353
683,038
Current assets
Debtors
5
1,485
675
Investments
6
1,721,006
249,751
Cash at bank and in hand
18,321
29,351
1,740,812
279,777
Creditors: amounts falling due within one year
7
(20,335)
(8,650)
Net current assets
1,720,477
271,127
Total assets less current liabilities
2,417,830
954,165
Creditors: amounts falling due after more than one year
8
(2,173,434)
(805,501)
Provisions for liabilities
Deferred tax
(120)
-
Net assets
244,276
148,664
Capital and reserves
Called up share capital
500
501
Profit and loss account
243,776
148,163
Shareholders' funds
244,276
148,664
For the year ending 31 December 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 June 2026 and were signed on its behalf by
Giacomo Liuzzi Director Company Registration No. 08235637
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Dilenare Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Dilenare Limited is a private company, limited by shares, registered in England and Wales, registration number 08235637. The registered office is 69 Philbeach Gardens, London, SW5 9EE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
SLM 25%
4
Tangible fixed assets
Land & buildings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
682,286
3,984
686,270
Additions
14,585
406
14,991
At 31 December 2025
696,871
4,390
701,261
Depreciation
At 1 January 2025
-
3,232
3,232
Charge for the year
-
676
676
At 31 December 2025
-
3,908
3,908
Net book value
At 31 December 2025
696,871
482
697,353
At 31 December 2024
682,286
752
683,038
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Dilenare Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
1,485
675
6
Investments held as current assets
2025
2024
£
£
Unlisted investments
1,721,006
249,751
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
10,099
630
Other creditors
8,850
6,700
Accruals
1,386
1,320
20,335
8,650
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
2,173,434
805,501
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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