1 November 2024 false No description of principal activity Taxfiler 2024.6 08738932business:PrivateLimitedCompanyLtd2024-11-012025-10-31 087389322024-10-31 087389322024-11-012025-10-31 08738932business:AuditExempt-NoAccountantsReport2024-11-012025-10-31 08738932business:FilletedAccounts2024-11-012025-10-31 087389322025-10-31 08738932business:Director12024-11-012025-10-31 08738932business:RegisteredOffice2024-11-012025-10-31 087389322024-10-31 08738932core:WithinOneYear2025-10-31 08738932core:WithinOneYear2024-10-31 08738932core:AfterOneYear2025-10-31 08738932core:AfterOneYear2024-10-31 08738932core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 08738932core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 08738932core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 08738932core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 08738932core:PreviouslyStatedAmount2025-10-31 08738932core:PreviouslyStatedAmount2024-10-31 08738932business:SmallEntities2024-11-012025-10-31 08738932countries:EnglandWales2024-11-012025-10-31 08738932core:FurnitureFittings2024-11-012025-10-31 08738932core:ComputerEquipment2024-11-012025-10-31 08738932core:FurnitureFittings2024-10-31 08738932core:ComputerEquipment2024-10-31 08738932core:FurnitureFittings2025-10-31 08738932core:ComputerEquipment2025-10-31 08738932business:OrdinaryShareClass12024-11-012025-10-31 08738932business:OrdinaryShareClass12023-11-012024-10-31 087389322023-11-012024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08738932 (England and Wales)
Diegos Ltd Unaudited accounts for the year ended 31 October 2025
Diegos Ltd Unaudited accounts Contents
Page
- 2 -
Diegos Ltd Company Information for the year ended 31 October 2025
Director
Luis Miguel Fernandes Paiva Luis
Company Number
08738932 (England and Wales)
Registered Office
Unit 13 The Sidings Industrial Estate Southampton SO31 5QA United Kingdom
- 3 -
Diegos Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,576 
22,975 
Current assets
Inventories
3,050 
4,123 
Debtors
284,404 
180,357 
Cash at bank and in hand
25,549 
30,286 
313,003 
214,766 
Creditors: amounts falling due within one year
(118,104)
(94,051)
Net current assets
194,899 
120,715 
Total assets less current liabilities
219,475 
143,690 
Creditors: amounts falling due after more than one year
(33,088)
(85,977)
Provisions for liabilities
Deferred tax
(5,559)
(5,949)
Net assets
180,828 
51,764 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
180,808 
51,744 
Shareholders' funds
180,828 
51,764 
For the year ending 31 October 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 May 2026 and were signed on its behalf by
Luis Miguel Fernandes Paiva Luis Director Company Registration No. 08738932
- 4 -
Diegos Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Diegos Ltd is a private company, limited by shares, registered in England and Wales, registration number 08738932. The registered office is Unit 13, The Sidings Industrial Estate, Southampton, SO31 5QA, United Kingdom.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Fixtures & fittings
25%
Computer equipment
33%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
140,823 
5,414 
146,237 
Additions
8,697 
550 
9,247 
At 31 October 2025
149,520 
5,964 
155,484 
Depreciation
At 1 November 2024
121,909 
1,353 
123,262 
Charge for the year
6,109 
1,537 
7,646 
At 31 October 2025
128,018 
2,890 
130,908 
Net book value
At 31 October 2025
21,502 
3,074 
24,576 
At 31 October 2024
18,914 
4,061 
22,975 
- 5 -
Diegos Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,735 
- 
Accrued income and prepayments
5,119 
1,857 
6,854 
1,857 
Amounts falling due after more than one year
Other debtors
277,550 
178,500 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
45,329 
52,019 
Trade creditors
6,251 
131 
Taxes and social security
61,259 
36,890 
Other creditors
779 
- 
Loans from directors
184 
396 
Accruals
4,302 
4,615 
118,104 
94,051 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
33,088 
85,977 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
20 Ordinary shares of £1 each
20 
20 
9
Transactions with related parties
During the financial year, the company entered into the following transactions with directors or entities under their control: The company advanced an interest-free loan £173,500 (2024: £178,500) to Casa Mia Lettings Ltd, a company controlled by Luis Miguel Fernandes Paiva Luis the loan is repayable on demand.
10
Average number of employees
During the year the average number of employees was 18 (2024: 18).
- 6 -