10496708falseWholesale of motor vehicle parts2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:CompanySecretary12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-11-30http://www.companieshouse.gov.uk/cd:Director12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-12-012025-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-11-30http://www.companieshouse.gov.uk/2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FRS1022024-12-012025-11-30http://www.companieshouse.gov.uk/2025-11-30http://www.companieshouse.gov.uk/cd:FullAccounts2024-12-012025-11-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-12-012025-11-30iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 10496708

Dielex Limited

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30/11/2025

Prepared By:

Gibsons Accountants Ltd

Chartered Accountants

226 Oldham Road

Rochdale

Lancashire

OL112ER

Dielex Limited

ACCOUNTS

FOR THE YEAR ENDED 30/11/2025

DIRECTORS

Mr P Rodgers

SECRETARY

Mr P Rodgers

REGISTERED OFFICE

Unit 3

New Line Industrial Estate

Bacup

Lancashire

OL13 9RW

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 10496708

ACCOUNTANTS

Gibsons Accountants Ltd

Chartered Accountants

226 Oldham Road

Rochdale

Lancashire

OL112ER

Dielex Limited

ACCOUNTS
FOR THEYEARENDED30/11/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Dielex Limited

BALANCE SHEET AT 30/11/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		3				819				1,092
CURRENT ASSETS
Debtors		4		52,723				29,123
Cash at bank and in hand				3,907				5,985
				56,630				35,108
CREDITORS: Amounts falling due within one year		5		19,009				7,650
NET CURRENT ASSETS						37,621				27,458
TOTAL ASSETS LESS CURRENT LIABILITIES						38,440				28,550
PROVISIONS FOR LIABILITIES AND CHARGES		6				156				277
NET ASSETS						38,284				28,273
CAPITAL AND RESERVES
Called up share capital		7				10				10
Profit and loss account						38,274				28,263
SHAREHOLDERS' FUNDS						38,284				28,273
For the year ending 30/11/2025 the company was entitled to exemption 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 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20/08/2026 and signed on their behalf by
.............................
Mr P Rodgers
Director

Dielex Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30/11/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittings		reducing balance 25%
Equipment		reducing balance 25%

1c. Taxation

Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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.

1d. Foreign Currency

Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

1e. Revenue Recognition

Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Dielex Limited

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				1		1

3. TANGIBLE FIXED ASSETS
		Fixtures
		and Fittings		Equipment		Total
		£		£		£
Cost
At 01/12/2024		3,158		830		3,988
At 30/11/2025		3,158		830		3,988
Depreciation
At 01/12/2024		2,159		737		2,896
For the year		250		23		273
At 30/11/2025		2,409		760		3,169
Net Book Amounts
At 30/11/2025		749		70		819
At 30/11/2024		999		93		1,092

4. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Amounts due Matparts Ltd				52,723		29,123
				52,723		29,123

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				2,384		2,348
VAT				12,173		3,678
Trade creditors				184		266
MPT group pension scheme				3,718		808
Accruals				550		550
				19,009		7,650

Dielex Limited

6. PROVISIONS FOR LIABILITIES				2025		2024
				£		£
Deferred taxation				156		277
				156		277

7. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
10 Ordinary shares of £1 each				10		10
				10		10

8. CONTROLLING PARTY

The company is controlled by the director who owns 90% of the issued share capital.

9. RELATED PARTY TRANSACTIONS

Dielex charged Matparts Ltd £23,000 for consultancy work during the year (2024 £23,000). Under the terms of a lease dated 17th November 2017 the company was charged rent during the year of £9,700 in respect of property owed by MPT Group pension Scheme of which Mr P Rodgers is a trustee.