Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-05-042021-12-31false1No description of principal activity2021-01-012falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11389002 2020-12-31 11389002 2021-01-01 2021-12-31 11389002 2021-12-31 11389002 2019-06-01 2020-11-30 11389002 2020-11-30 11389002 c:Director1 2021-01-01 2021-12-31 11389002 c:Director2 2021-01-01 2021-12-31 11389002 c:Director2 2021-12-31 11389002 c:RegisteredOffice 2021-01-01 2021-12-31 11389002 d:CurrentFinancialInstruments 2021-12-31 11389002 d:CurrentFinancialInstruments 2020-11-30 11389002 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 11389002 d:CurrentFinancialInstruments d:WithinOneYear 2020-11-30 11389002 d:ShareCapital 2021-12-31 11389002 d:ShareCapital 2020-11-30 11389002 d:SharePremium 2021-12-31 11389002 d:SharePremium 2020-11-30 11389002 d:RetainedEarningsAccumulatedLosses 2021-12-31 11389002 d:RetainedEarningsAccumulatedLosses 2020-11-30 11389002 c:FRS102 2021-01-01 2021-12-31 11389002 c:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 11389002 c:FullAccounts 2021-01-01 2021-12-31 11389002 c:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 11389002 6 2021-01-01 2021-12-31 iso4217:GBP xbrli:pure
Company registration number: 11389002







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 DECEMBER 2021


DIAMOND LOGISTICS GROUP LIMITED






































img7c12.png                        

 


DIAMOND LOGISTICS GROUP LIMITED
 


 
COMPANY INFORMATION


Directors
K Lester 
D Allin (appointed 4 May 2021)




Registered number
11389002



Registered office
Unit 3c Henley Business Park Pirbright Road
Normandy

Guildford

Surrey

GU3 2DX




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


DIAMOND LOGISTICS GROUP LIMITED
REGISTERED NUMBER:11389002



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2021

2021
2020
Note
£
£

Fixed assets
  

Investments
 4 
110,000
110,000

  
110,000
110,000

Current assets
  

Debtors: amounts falling due within one year
 5 
3,729
15,120

  
3,729
15,120

Creditors: amounts falling due within one year
 6 
(1,500)
(12,636)

Net current assets
  
 
 
2,229
 
 
2,484

Total assets less current liabilities
  
112,229
112,484

  

Net assets
  
112,229
112,484


Capital and reserves
  

Called up share capital 
  
10,555
10,555

Share premium account
  
99,445
99,445

Profit and loss account
  
2,229
2,484

  
112,229
112,484


Page 1

 


DIAMOND LOGISTICS GROUP LIMITED
REGISTERED NUMBER:11389002


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2021

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
K Lester
Director

Date: 4 July 2022

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


DIAMOND LOGISTICS GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

1.


General information

Diamond Logistics Group Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office, which is also the principal place of business, is disclosed on the company information page. 
The directors have decided to change the company's year end to 31 December to tie in with the rest of the group. These accounts therefore cover a 13 month period to 31 December 21.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Financial instruments

The Company only enters into basic financial instrument 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 ordinary shares.

  
2.5

Group accounts

The group is exempt from the requirement to prepare group accounts under Companies Act 2006 s399 (2A) as it is subject to the small companies regime.

Page 3

 


DIAMOND LOGISTICS GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2021

2.Accounting policies (continued)

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2020 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 30 November 2020
110,000



At 31 December 2021
110,000





5.


Debtors

2021
2020
£
£


Amounts owed by group undertakings
3,729
14,865

Deferred taxation
-
255

3,729
15,120



6.


Creditors: Amounts falling due within one year

2021
2020
£
£

Other creditors
-
11,136

Accruals and deferred income
1,500
1,500

1,500
12,636


 
Page 4