DIALECTICA LTD

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

KPMG

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have consistently prepared these financial statements on a going concern basis. Based on current forecasts, the Company's directors have a reasonable expectation that Dialectica will maintain adequate operational resources for the foreseeable future, specifically for a period of at least 12 months from the date these financial statements are approved. There are no material uncertainties that cast significant doubt on the Company's ability to continue as a going concern.”

Group structure

1. DIALECTICA LTD · parent
   1. ENS Solutions Single Member P.C 100% · Greece · Business Information services
   2. Dialectica Canada INC 100% · Canada · Business Information services
   3. Dialectica USA 100% · USA · Business Information services
   4. Dialectica Advanced Technologies Single Member SA 100% · Greece · Business Information and Technology services
   5. Dialectica Colombia S.A.S. 100% · Colombia · Business Information and Technology services
   6. Dialectica Vietnam Company Limited 100% · Vietnam · Business Information and Technology services

Significant events

• “In December 2020, Dialectica Ltd entered into a Coronavirus Business Interruption Loan Agreement (CBIL) for £1.5 million. This loan... was fully repaid during the first quarter of 2024.”
• “Additionally, on December 21, 2023, the Company secured a Revolving Credit Facility (RCF) Loan Agreement up to €8,000,000... The Company made its first withdrawal of $3,000,000 on April 17, 2024, which was fully repaid on July 28, 2024. A second withdrawal under this facility of $8,300,000 was made on December 19, 2024.”
• “Development costs of total amount of $5,878,178 associated with the enhancement of the company's platform have been capitalized as software development costs.”
• “In April of 2024, an interim dividend total amount of $ 8,000,000... was declared for the results of the year ending 31 December 2023. In addition, an interim dividend totalling $8,045,000... was declared in December 2024. The Company has already paid $15,800,000to its shareholder and retains a liability of $245,000 for future dividend transfers.”
• “There were no material post-financial statement date events concerning the Company requiring disclosure.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

10

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +38.7%

  £64,863,789 → £89,939,574

• Cash

  +62%

  £2,453,431 → £3,974,617

• Net assets

  -39.9%

  £9,633,621 → £5,787,020

• Employees

  +25%

  8 → 10

• Operating profit

  +64.1%

  £6,993,168 → £11,472,371

• Profit before tax

  +63.5%

  £6,963,678 → £11,383,668

• Wages

  +27.3%

  £920,502 → £1,171,513

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers