Diliger Consulting Limited

DILIGER RESEARCH LTD - Company Information

true 1 June 2014 31 May 2015 31 May 2015 true false 08547174 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08547174 2014-05-31 08547174 2015-05-31 08547174 2014-06-01 2015-05-31 08547174 uk-gaap:RestatedAmount 2014-05-31 08547174 uk-gaap:RestatedAmount 2015-05-31 08547174 uk-gaap:NetGoodwill 2014-05-31 08547174 uk-gaap:NetGoodwill 2015-05-31 08547174 uk-gaap:NetGoodwill 2014-06-01 2015-05-31 08547174 uk-gaap:OtherIntangibleFixedAssets 2014-06-01 2015-05-31 08547174 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-05-31 08547174 uk-gaap:IntangibleAssetsOtherThanGoodwill 2015-05-31 08547174 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-06-01 2015-05-31 08547174 uk-gaap:DevelopmentCosts 2014-05-31 08547174 uk-gaap:DevelopmentCosts 2015-05-31 08547174 uk-gaap:DevelopmentCosts 2014-06-01 2015-05-31 08547174 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-05-31 08547174 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-06-01 2015-05-31 08547174 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2015-05-31 08547174 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-06-01 2015-05-31 08547174 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-05-31 08547174 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2015-05-31 08547174 uk-gaap:PlantMachinery 2014-06-01 2015-05-31 08547174 uk-gaap:PlantMachinery 2014-05-31 08547174 uk-gaap:PlantMachinery 2015-05-31 08547174 uk-gaap:Vehicles 2014-06-01 2015-05-31 08547174 uk-gaap:Vehicles 2014-05-31 08547174 uk-gaap:Vehicles 2015-05-31 08547174 uk-gaap:FixturesFittings 2014-06-01 2015-05-31 08547174 uk-gaap:FixturesFittings 2014-05-31 08547174 uk-gaap:FixturesFittings 2015-05-31 08547174 uk-gaap:ComputerEquipment 2014-06-01 2015-05-31 08547174 uk-gaap:ComputerEquipment 2014-05-31 08547174 uk-gaap:ComputerEquipment 2015-05-31 08547174 uk-gaap:SharesListedFixedAssetInvestments 2014-05-31 08547174 uk-gaap:SharesListedFixedAssetInvestments 2014-06-01 2015-05-31 08547174 uk-gaap:SharesListedFixedAssetInvestments 2015-05-31 08547174 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-05-31 08547174 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-06-01 2015-05-31 08547174 uk-gaap:SharesUnlistedFixedAssetInvestments 2015-05-31 08547174 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-05-31 08547174 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-06-01 2015-05-31 08547174 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2015-05-31 08547174 uk-gaap:ProvisionsForBadDebts 2014-05-31 08547174 uk-gaap:ProvisionsForBadDebts 2014-06-01 2015-05-31 08547174 uk-gaap:ProvisionsForBadDebts 2015-05-31 08547174 uk-gaap:ProvisionsForDeferredTaxation 2014-05-31 08547174 uk-gaap:ProvisionsForDeferredTaxation 2014-06-01 2015-05-31 08547174 uk-gaap:ProvisionsForDeferredTaxation 2015-05-31 08547174 uk-gaap:OtherProvisions 2014-05-31 08547174 uk-gaap:OtherProvisions 2014-06-01 2015-05-31 08547174 uk-gaap:OtherProvisions 2015-05-31 08547174 uk-gaap:WithinOneYear 2014-05-31 08547174 uk-gaap:WithinOneYear 2014-06-01 2015-05-31 08547174 uk-gaap:WithinOneYear 2015-05-31 08547174 uk-gaap:AfterOneYear 2014-05-31 08547174 uk-gaap:AfterOneYear 2014-06-01 2015-05-31 08547174 uk-gaap:AfterOneYear 2015-05-31 08547174 uk-bus:AllOrdinaryShares 2015-05-31 08547174 uk-bus:AllOrdinaryShares 2014-05-31 08547174 uk-bus:OrdinaryShareClass1 2015-05-31 08547174 uk-bus:OrdinaryShareClass2 2015-05-31 08547174 uk-bus:OrdinaryShareClass3 2015-05-31 08547174 uk-bus:OrdinaryShareClass4 2015-05-31 08547174 uk-bus:OrdinaryShareClass5 2015-05-31 08547174 uk-bus:OrdinaryShareClass1 2014-06-01 2015-05-31 08547174 uk-bus:OrdinaryShareClass2 2014-06-01 2015-05-31 08547174 uk-bus:OrdinaryShareClass3 2014-06-01 2015-05-31 08547174 uk-bus:OrdinaryShareClass4 2014-06-01 2015-05-31 08547174 uk-bus:OrdinaryShareClass5 2014-06-01 2015-05-31 08547174 uk-bus:PreferenceShareClass1 2015-05-31 08547174 uk-bus:PreferenceShareClass2 2015-05-31 08547174 uk-bus:PreferenceShareClass3 2015-05-31 08547174 uk-bus:PreferenceShareClass4 2015-05-31 08547174 uk-bus:PreferenceShareClass5 2015-05-31 08547174 uk-bus:PreferenceShareClass1 2014-06-01 2015-05-31 08547174 uk-bus:PreferenceShareClass2 2014-06-01 2015-05-31 08547174 uk-bus:PreferenceShareClass3 2014-06-01 2015-05-31 08547174 uk-bus:PreferenceShareClass4 2014-06-01 2015-05-31 08547174 uk-bus:PreferenceShareClass5 2014-06-01 2015-05-31 08547174 uk-bus:CompanySecretary 2014-06-01 2015-05-31 08547174 uk-bus:RegisteredOffice 2014-06-01 2015-05-31 08547174 uk-bus:EntityAccountantsOrAuditors 2014-06-01 2015-05-31 08547174 uk-bus:EntityAccountantsOrAuditors 2015-05-31 08547174 uk-bus:MainBusiness 2014-06-01 2015-05-31 08547174 uk-bus:EntityBankers 2014-06-01 2015-05-31 08547174 uk-bus:EntityLawyersOrLegalAdvisers 2014-06-01 2015-05-31 08547174 uk-gaap:BeforeAnyAdjustmentsForAmortisationImpairment uk-gaap:BeforeAnyAdjustmentsForExceptionalItems 2014-06-01 2015-05-31 08547174 uk-bus:HighestPaidDirector 2014-06-01 2015-05-31 08547174 uk-bus:HighestPaidDirector 2015-05-31 08547174 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2014-06-01 2015-05-31 08547174 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2014-06-01 2015-05-31 08547174 uk-bus:AllOrdinaryShares uk-gaap:DividendsProposed 2014-06-01 2015-05-31 08547174 uk-bus:AllEntityOfficers 2014-06-01 2015-05-31 08547174 uk-gaap:InvestmentProperties 2014-05-31 08547174 uk-gaap:InvestmentProperties 2014-06-01 2015-05-31 08547174 uk-gaap:InvestmentProperties 2015-05-31 08547174 uk-gaap:IntellectualProperty 2014-06-01 2015-05-31 08547174 uk-gaap:IntellectualProperty 2014-05-31 08547174 uk-gaap:IntellectualProperty 2015-05-31 08547174 uk-countries:UnitedKingdom 2014-06-01 2015-05-31 08547174 uk-countries:Europe 2014-06-01 2015-05-31 08547174 uk-countries:NorthAmerica 2014-06-01 2015-05-31 08547174 uk-countries:SouthAmerica 2014-06-01 2015-05-31 08547174 uk-countries:Asia 2014-06-01 2015-05-31 08547174 uk-countries:RestWorldOutsideUK 2014-06-01 2015-05-31 08547174 uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-06-01 2015-05-31 08547174 uk-gaap:LeasedTangibleFixedAssets 2014-06-01 2015-05-31 08547174 uk-gaap:AllSubsidiaries 2014-06-01 2015-05-31 08547174 uk-gaap:AllAssociates 2014-06-01 2015-05-31 08547174 dpl-gaap:CostSales 2014-05-31 08547174 dpl-gaap:CostSales 2015-05-31 08547174 dpl-gaap:CostSales 2014-06-01 2015-05-31 08547174 dpl-gaap:DistributionCosts 2014-06-01 2015-05-31 08547174 dpl-gaap:AdministrativeExpenses 2014-06-01 2015-05-31 08547174 uk-bus:Director1 2014-06-01 2015-05-31 08547174 uk-bus:Director2 2014-06-01 2015-05-31 08547174 2013-05-28 08547174 2014-05-31 08547174 2013-05-29 2014-05-31 08547174 uk-gaap:RestatedAmount 2013-05-28 08547174 uk-gaap:RestatedAmount 2014-05-31 08547174 uk-gaap:NetGoodwill 2013-05-28 08547174 uk-gaap:NetGoodwill 2014-05-31 08547174 uk-gaap:NetGoodwill 2013-05-29 2014-05-31 08547174 uk-gaap:OtherIntangibleFixedAssets 2013-05-29 2014-05-31 08547174 uk-gaap:IntangibleAssetsOtherThanGoodwill 2013-05-28 08547174 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-05-31 08547174 uk-gaap:IntangibleAssetsOtherThanGoodwill 2013-05-29 2014-05-31 08547174 uk-gaap:DevelopmentCosts 2013-05-28 08547174 uk-gaap:DevelopmentCosts 2014-05-31 08547174 uk-gaap:DevelopmentCosts 2013-05-29 2014-05-31 08547174 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-05-28 08547174 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-05-29 2014-05-31 08547174 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-05-31 08547174 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2013-05-29 2014-05-31 08547174 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2013-05-28 08547174 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-05-31 08547174 uk-gaap:PlantMachinery 2013-05-29 2014-05-31 08547174 uk-gaap:PlantMachinery 2013-05-28 08547174 uk-gaap:PlantMachinery 2014-05-31 08547174 uk-gaap:Vehicles 2013-05-29 2014-05-31 08547174 uk-gaap:Vehicles 2013-05-28 08547174 uk-gaap:Vehicles 2014-05-31 08547174 uk-gaap:FixturesFittings 2013-05-29 2014-05-31 08547174 uk-gaap:FixturesFittings 2013-05-28 08547174 uk-gaap:FixturesFittings 2014-05-31 08547174 uk-gaap:ComputerEquipment 2013-05-29 2014-05-31 08547174 uk-gaap:ComputerEquipment 2013-05-28 08547174 uk-gaap:ComputerEquipment 2014-05-31 08547174 uk-gaap:SharesListedFixedAssetInvestments 2013-05-28 08547174 uk-gaap:SharesListedFixedAssetInvestments 2013-05-29 2014-05-31 08547174 uk-gaap:SharesListedFixedAssetInvestments 2014-05-31 08547174 uk-gaap:SharesUnlistedFixedAssetInvestments 2013-05-28 08547174 uk-gaap:SharesUnlistedFixedAssetInvestments 2013-05-29 2014-05-31 08547174 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-05-31 08547174 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2013-05-28 08547174 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2013-05-29 2014-05-31 08547174 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-05-31 08547174 uk-gaap:ProvisionsForBadDebts 2013-05-28 08547174 uk-gaap:ProvisionsForBadDebts 2013-05-29 2014-05-31 08547174 uk-gaap:ProvisionsForBadDebts 2014-05-31 08547174 uk-gaap:ProvisionsForDeferredTaxation 2013-05-28 08547174 uk-gaap:ProvisionsForDeferredTaxation 2013-05-29 2014-05-31 08547174 uk-gaap:ProvisionsForDeferredTaxation 2014-05-31 08547174 uk-gaap:OtherProvisions 2013-05-28 08547174 uk-gaap:OtherProvisions 2013-05-29 2014-05-31 08547174 uk-gaap:OtherProvisions 2014-05-31 08547174 uk-gaap:WithinOneYear 2013-05-28 08547174 uk-gaap:WithinOneYear 2013-05-29 2014-05-31 08547174 uk-gaap:WithinOneYear 2014-05-31 08547174 uk-gaap:AfterOneYear 2013-05-28 08547174 uk-gaap:AfterOneYear 2013-05-29 2014-05-31 08547174 uk-gaap:AfterOneYear 2014-05-31 08547174 uk-bus:AllOrdinaryShares 2014-05-31 08547174 uk-bus:AllOrdinaryShares 2013-05-28 08547174 uk-bus:OrdinaryShareClass1 2014-05-31 08547174 uk-bus:OrdinaryShareClass2 2014-05-31 08547174 uk-bus:OrdinaryShareClass3 2014-05-31 08547174 uk-bus:OrdinaryShareClass4 2014-05-31 08547174 uk-bus:OrdinaryShareClass5 2014-05-31 08547174 uk-bus:OrdinaryShareClass1 2013-05-29 2014-05-31 08547174 uk-bus:OrdinaryShareClass2 2013-05-29 2014-05-31 08547174 uk-bus:OrdinaryShareClass3 2013-05-29 2014-05-31 08547174 uk-bus:OrdinaryShareClass4 2013-05-29 2014-05-31 08547174 uk-bus:OrdinaryShareClass5 2013-05-29 2014-05-31 08547174 uk-bus:PreferenceShareClass1 2014-05-31 08547174 uk-bus:PreferenceShareClass2 2014-05-31 08547174 uk-bus:PreferenceShareClass3 2014-05-31 08547174 uk-bus:PreferenceShareClass4 2014-05-31 08547174 uk-bus:PreferenceShareClass5 2014-05-31 08547174 uk-bus:PreferenceShareClass1 2013-05-29 2014-05-31 08547174 uk-bus:PreferenceShareClass2 2013-05-29 2014-05-31 08547174 uk-bus:PreferenceShareClass3 2013-05-29 2014-05-31 08547174 uk-bus:PreferenceShareClass4 2013-05-29 2014-05-31 08547174 uk-bus:PreferenceShareClass5 2013-05-29 2014-05-31 08547174 uk-bus:CompanySecretary 2013-05-29 2014-05-31 08547174 uk-bus:RegisteredOffice 2013-05-29 2014-05-31 08547174 uk-bus:EntityAccountantsOrAuditors 2013-05-29 2014-05-31 08547174 uk-bus:EntityAccountantsOrAuditors 2014-05-31 08547174 uk-bus:MainBusiness 2013-05-29 2014-05-31 08547174 uk-bus:EntityBankers 2013-05-29 2014-05-31 08547174 uk-bus:EntityLawyersOrLegalAdvisers 2013-05-29 2014-05-31 08547174 uk-gaap:BeforeAnyAdjustmentsForAmortisationImpairment uk-gaap:BeforeAnyAdjustmentsForExceptionalItems 2013-05-29 2014-05-31 08547174 uk-bus:HighestPaidDirector 2013-05-29 2014-05-31 08547174 uk-bus:HighestPaidDirector 2014-05-31 08547174 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2013-05-29 2014-05-31 08547174 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2013-05-29 2014-05-31 08547174 uk-bus:AllOrdinaryShares uk-gaap:DividendsProposed 2013-05-29 2014-05-31 08547174 uk-bus:AllEntityOfficers 2013-05-29 2014-05-31 08547174 uk-gaap:InvestmentProperties 2013-05-28 08547174 uk-gaap:InvestmentProperties 2013-05-29 2014-05-31 08547174 uk-gaap:InvestmentProperties 2014-05-31 08547174 uk-gaap:IntellectualProperty 2013-05-29 2014-05-31 08547174 uk-gaap:IntellectualProperty 2013-05-28 08547174 uk-gaap:IntellectualProperty 2014-05-31 08547174 uk-countries:UnitedKingdom 2013-05-29 2014-05-31 08547174 uk-countries:Europe 2013-05-29 2014-05-31 08547174 uk-countries:NorthAmerica 2013-05-29 2014-05-31 08547174 uk-countries:SouthAmerica 2013-05-29 2014-05-31 08547174 uk-countries:Asia 2013-05-29 2014-05-31 08547174 uk-countries:RestWorldOutsideUK 2013-05-29 2014-05-31 08547174 uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-05-29 2014-05-31 08547174 uk-gaap:LeasedTangibleFixedAssets 2013-05-29 2014-05-31 08547174 uk-gaap:AllSubsidiaries 2013-05-29 2014-05-31 08547174 uk-gaap:AllAssociates 2013-05-29 2014-05-31 08547174 dpl-gaap:CostSales 2013-05-28 08547174 dpl-gaap:CostSales 2014-05-31 08547174 dpl-gaap:CostSales 2013-05-29 2014-05-31 08547174 dpl-gaap:DistributionCosts 2013-05-29 2014-05-31 08547174 dpl-gaap:AdministrativeExpenses 2013-05-29 2014-05-31 08547174 uk-bus:Director1 2013-05-29 2014-05-31 08547174 uk-bus:Director2 2013-05-29 2014-05-31

Abbreviated accounts

For The Year Ended 31 May 2015

Chesterfield Accounting Solutions Limited

128 Saltergate

Chesterfield

Derbyshire

S40 1NG

Diliger Consulting Limited

Company No. 08547174

Abbreviated Balance Sheet 31 May 2015

Abbreviated Balance Sheet

		2015		2014
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	2		433		215

			433		215
CURRENT ASSETS
Debtors		-		5,840
Cash at bank and in hand		11,249		1,043

		11,249		6,883
Creditors: Amounts Falling Due Within One Year		(9,077)		(5,873)

NET CURRENT ASSETS (LIABILITIES)			2,172		1,010

TOTAL ASSETS LESS CURRENT LIABILITIES			2,605		1,225

PROVISIONS FOR LIABILITIES
Deferred Taxation			(87)		(43)

NET ASSETS			2,518		1,182

CAPITAL AND RESERVES
Called up share capital	3		100		100
Profit and Loss account			2,418		1,082

SHAREHOLDERS' FUNDS			2,518		1,182

Page 1

Diliger Consulting Limited

Company No. 08547174

Abbreviated Balance Sheet (continued) 31 May 2015

For the year ending 31 May 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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 abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

On behalf of the board

Mr Christian Bower

16 October 2015

Page 2

Diliger Consulting Limited

Notes to the Abbreviated Accounts

For The Year Ended 31 May 2015

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

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 and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Office & Computer Equipment

33% Reducing Balance Basis

Deferred Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

Tangible Assets


	Total
Cost	£
As at 1 June 2014	322
Additions	397

As at 31 May 2015	719

Depreciation
As at 1 June 2014	107
Provided during the period	179

As at 31 May 2015	286

Net Book Value
As at 31 May 2015	433

As at 1 June 2014	215

Share Capital

	Value	Number	2015	2014
Allotted, called up and fully paid:	£		£	£
Ordinary shares	0.010	10000	100	100

Page 3

Diliger Consulting Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 May 2015

Transactions With and Loans to Directors

Dividends paid to directors

	2015	2014
	£	£
Mr Christian Bower	7,425	-
Mr Timothy Leppard	2,475	-

Page 4