REGISTERED NUMBER: 12865051 (England and Wales)

DILIGRAM LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Golding

K Moser

REGISTERED OFFICE:

923 Finchley Road

Golders Green

London

NW11 7PE

REGISTERED NUMBER:

12865051 (England and Wales)

FIXED ASSETS

Intangible assets

4

1,729,993

212,933

Tangible assets

5

4,740

1,884

1,734,733

214,817

CURRENT ASSETS

Debtors

-

8,755

Cash at bank and in hand

7,979

84,538

7,979

93,293

CREDITORS

Amounts falling due within one year

1,204,390

7,101

NET CURRENT (LIABILITIES)/ASSETS

(1,196,411

)

86,192

TOTAL ASSETS LESS CURRENT LIABILITIES

538,322

301,009

PROVISIONS FOR LIABILITIES

889,312

412,138

NET LIABILITIES

(350,990

)

(111,129

)

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

(351,090

)

(111,229

)

SHAREHOLDERS' FUNDS

(350,990

)

(111,129

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

K Moser - Director

1.	STATUTORY INFORMATION

Diligram Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer & equipment

-

25% on reducing balance

Financial instruments

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors consider the going concern basis appropriate for the preparation of the accounts on the basis that the creditors will not be calling in their loans on a short term basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Intangible Fixed Assets represent App Development costs capitalised over the last two years, totalling £1,729,993., these costs are not amortized as they are still at the development stage.

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

2,558

Additions

4,436

At 31 December 2025

6,994

DEPRECIATION

At 1 January 2025

674

Charge for year

1,580

At 31 December 2025

2,254

NET BOOK VALUE

At 31 December 2025

4,740

At 31 December 2024

1,884

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class

Nominal

2025

2024

Value

£

£

10000

Ordinary

0.0001

100

100

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

K Moser, a director of the company advanced an interest free loan to the company of £213,463.