Diemme (Bury) Limited

Diemme (Bury) Limited
Contents Page
For the year ended 30 November 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

Diemme (Bury) Limited
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	39,784	44,264
		39,784	44,264
Current assets
Stocks		3,630	3,300
Debtors		0	2,289
Cash at bank and in hand		39,359	81,319
		42,989	86,908
Creditors: amount falling due within one year		(86,590)	(90,341)
Net current assets		(43,601)	(3,433)

Total assets less current liabilities		(3,817)	40,831
Creditors: amount falling due after more than one year		1	(5,184)
Net assets		(3,816)	35,647

Capital and reserves
Called up share capital		1	1
Profit and loss account		(3,817)	35,646
Shareholders' funds		(3,816)	35,647

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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 02 June 2026 and were signed by:

-------------------------------
Davide Mammarella
Director

1

Diemme (Bury) Limited
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Diemme (Bury) Limited is a private company, limited by shares, registered in England and Wales, registration number 08303114, registration address 2 Robin Road, Summerseat , Bury, BL9 5QP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	10% Reducing Balance
Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 9 (2024 : 14).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£	£
At 01 December 2024	2,140	5,940	111,701	119,781
Additions	-	-	-	-
Disposals	-	-	-	-
At 30 November 2025	2,140	5,940	111,701	119,781
Depreciation
At 01 December 2024	2,140	4,886	68,491	75,517
Charge for year	-	158	4,322	4,480
On disposals	-	-	-	-
At 30 November 2025	2,140	5,044	72,813	79,997
Net book values
Closing balance as at 30 November 2025	-	896	38,888	39,784
Opening balance as at 01 December 2024	-	1,054	43,210	44,264

2

Registered Number: 08303114
England and Wales
DIEMME (BURY) LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025