Acorah Software Products - Accounts Production 19.2.450 false true true false 29 June 2026 3 September 2024 31 December 2025 31 December 2025 15931868 Ms Ipek Aydin Mr ETHEM OZCAN true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15931868 2024-09-02 15931868 2025-12-31 15931868 2024-09-03 2025-12-31 15931868 frs-core:CurrentFinancialInstruments 2025-12-31 15931868 frs-core:ShareCapital 2025-12-31 15931868 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15931868 frs-bus:PrivateLimitedCompanyLtd 2024-09-03 2025-12-31 15931868 frs-bus:FilletedAccounts 2024-09-03 2025-12-31 15931868 frs-bus:SmallEntities 2024-09-03 2025-12-31 15931868 frs-bus:Audited 2024-09-03 2025-12-31 15931868 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-03 2025-12-31 15931868 1 2024-09-03 2025-12-31 15931868 frs-bus:Director1 2024-09-03 2025-12-31 15931868 frs-bus:Director2 2024-09-03 2025-12-31 15931868 frs-countries:EnglandWales 2024-09-03 2025-12-31
Registered number: 15931868
Dimes Britain Limited
Financial Statements
For the Period 3 September 2024 to 31 December 2025
Porte Consulting Corporate Ltd
Dimes Britain Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Dimes Britain Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15931868

| 31 December 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 176,770 |
Cash at bank and in hand |  | 18,908 |
|  | 195,678 |
Creditors: Amounts Falling Due Within One Year | 5 | (184,433 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,245
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,245
NET ASSETS |  |  | 11,245
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10,000
Profit and Loss Account |  |  | 1,245
SHAREHOLDERS' FUNDS |  |  | 11,245

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Ipek Aydin Director
29/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Dimes Britain Limited
Notes to the Financial Statements
For the Period 3 September 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Dimes Britain Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15931868 . The registered office is 124, City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in GBP.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
Dimes Britain Limited
Notes to the Financial Statements (continued)
For the Period 3 September 2024 to 31 December 2025
4. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 173,196
Other debtors | 3,574
| 176,770

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Amounts owed to group undertakings | 178,141
Other creditors | 6,000
Taxation and social security | 292
| 184,433

6. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 10,000

7. Ultimate Controlling Party
The Company's immediate parent undertaking is Dimes Gida Sanayi ve Ticaret A.S., incorporated in Turkey. The Company's ultimate parent undertaking is Diren Holding A.S., incorporated in Turkey. The ultimate controlling parties are Erol Diren and Bulent Ozan Diren by virtue of their shareholdings in the ultimate parent undertaking.
8. Related Party Transactions
During the year, the Company charged its parent company, Dimes Gida Sanayi ve Ticaret A.S., brokerage fees of £49,900 for facilitating the sale of goods in the UK market.
8. Audit Information
The auditor's report on the accounts of Dimes Britain Limited for the period ended 31 December 2025 was unqualified.
The auditor's report was signed by Paul Mattei (Senior Statutory Auditor) for and on behalf of Paul Mattei Limted , Statutory Auditor.
Page 3