Dizions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC340502

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,400		3,600
Tangible Assets	5		9,674		9,422
Investments	6		1		1

			12,075		13,023
CURRENT ASSETS
Debtors	8	245,173		216,184
Cash at bank and in hand		596,181		712,116

		841,354		928,300
Creditors: Amounts Falling Due Within One Year	9	(756,181 )		(727,116 )

NET CURRENT ASSETS (LIABILITIES)			85,173		201,184

TOTAL ASSETS LESS CURRENT LIABILITIES			97,248		214,207

PROVISIONS FOR LIABILITIES
Deferred Taxation			(411 )		-

NET ASSETS			96,837		214,207

CAPITAL AND RESERVES
Called up share capital	10		152		152
Share premium account			4,028		4,028
Capital redemption reserve			68		68
Profit and Loss Account			92,589		209,959

SHAREHOLDERS' FUNDS			96,837		214,207

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Dizions Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 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 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

Mr Matthew Dyer

Director

15 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dizions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC340502 . The registered office is 109/14 Swanston Road, Edinburgh, EH10 7DS .

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.

2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight line
Motor Vehicles	25% Straight line
Fixtures & Fittings	20% Straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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.

...CONTINUED

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Dizions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

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 year, 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 year was: 27 (2025: 28)

4. Intangible Assets

	Goodwill	Development Costs	Total
	£	£	£
Cost
As at 1 April 2025	24,000	40,538	64,538

As at 31 March 2026	24,000	40,538	64,538

Amortisation
As at 1 April 2025	20,400	40,538	60,938
Provided during the period	1,200	-	1,200

As at 31 March 2026	21,600	40,538	62,138

Net Book Value
As at 31 March 2026	2,400	-	2,400

As at 1 April 2025	3,600	-	3,600

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	20,592	19,400	13,212	53,204
Additions	4,694	-	-	4,694
Disposals	(8,269 )	(19,400 )	(4,507 )	(32,176 )

As at 31 March 2026	17,017	-	8,705	25,722

Depreciation
As at 1 April 2025	11,170	19,400	13,212	43,782
Provided during the period	3,376	-	-	3,376
Disposals	(7,203 )	(19,400 )	(4,507 )	(31,110 )

As at 31 March 2026	7,343	-	8,705	16,048

Net Book Value
As at 31 March 2026	9,674	-	-	9,674

As at 1 April 2025	9,422	-	-	9,422

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Dizions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	1

As at 31 March 2026	1

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1

As at 1 April 2025	1

7. Stocks

	2026		2025
	£		£

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	215,161	182,469
Other debtors	30,012	33,715

	245,173	216,184

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	11,460	7,507
Other creditors	657,078	597,998
Taxation and social security	87,643	121,611

	756,181	727,116

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	152	152

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