IRIS Accounts Production v23.1.0.753 10852294 Board of Directors 31.7.22 30.7.23 30.7.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure108522942022-07-30108522942023-07-30108522942022-07-312023-07-30108522942021-07-30108522942021-07-312022-07-30108522942022-07-3010852294ns16:EnglandWales2022-07-312023-07-3010852294ns15:PoundSterling2022-07-312023-07-3010852294ns11:Director12022-07-312023-07-3010852294ns11:PrivateLimitedCompanyLtd2022-07-312023-07-3010852294ns11:SmallEntities2022-07-312023-07-3010852294ns11:AuditExempt-NoAccountantsReport2022-07-312023-07-3010852294ns11:SmallCompaniesRegimeForDirectorsReport2022-07-312023-07-3010852294ns11:SmallCompaniesRegimeForAccounts2022-07-312023-07-3010852294ns11:FullAccounts2022-07-312023-07-3010852294ns11:Director22022-07-312023-07-3010852294ns11:RegisteredOffice2022-07-312023-07-3010852294ns6:CurrentFinancialInstruments2023-07-3010852294ns6:CurrentFinancialInstruments2022-07-3010852294ns6:Non-currentFinancialInstruments2023-07-3010852294ns6:Non-currentFinancialInstruments2022-07-3010852294ns6:ShareCapital2023-07-3010852294ns6:ShareCapital2022-07-3010852294ns6:RetainedEarningsAccumulatedLosses2023-07-3010852294ns6:RetainedEarningsAccumulatedLosses2022-07-3010852294ns6:ComputerEquipment2022-07-312023-07-3010852294ns6:ComputerEquipment2022-07-3010852294ns6:ComputerEquipment2023-07-3010852294ns6:ComputerEquipment2022-07-3010852294ns6:WithinOneYearns6:CurrentFinancialInstruments2023-07-3010852294ns6:WithinOneYearns6:CurrentFinancialInstruments2022-07-30
REGISTERED NUMBER: 10852294 (England and Wales)















Rough Diamond Limited

Unaudited Financial Statements

for the Year Ended 30 July 2023






Rough Diamond Limited (Registered number: 10852294)






Contents of the Financial Statements
for the year ended 30 July 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


Rough Diamond Limited

Company Information
for the year ended 30 July 2023







DIRECTORS: Mr S J Gray
Mrs K J Gray





REGISTERED OFFICE: 13 The Courtyard
Timothy's Bridge Road
Stratford upon Avon
Warwickshire
CV37 9NP





REGISTERED NUMBER: 10852294 (England and Wales)





ACCOUNTANTS: Grenfell James Associates Limited
13 The Courtyard
Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP

Rough Diamond Limited (Registered number: 10852294)

Balance Sheet
30 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 728 1,353

CURRENT ASSETS
Debtors 5 1,212 2,242
Cash at bank 3,061 8,527
4,273 10,769
CREDITORS
Amounts falling due within one year 6 33,989 26,726
NET CURRENT LIABILITIES (29,716 ) (15,957 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(28,988

)

(14,604

)

CREDITORS
Amounts falling due after more than one
year

7

3,984

5,903
NET LIABILITIES (32,972 ) (20,507 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (33,072 ) (20,607 )
(32,972 ) (20,507 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 2023 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.

Rough Diamond Limited (Registered number: 10852294)

Balance Sheet - continued
30 July 2023


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2023 and were signed on its behalf by:





Mr S J Gray - Director


Rough Diamond Limited (Registered number: 10852294)

Notes to the Financial Statements
for the year ended 30 July 2023

1. STATUTORY INFORMATION

Rough Diamond 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 - 33% on cost

Going concern
The Financial Statements have been prepared on the Going Concern basis due to the ongoing financial support of the Directors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 31 July 2022
and 30 July 2023 8,476
DEPRECIATION
At 31 July 2022 7,123
Charge for year 625
At 30 July 2023 7,748
NET BOOK VALUE
At 30 July 2023 728
At 30 July 2022 1,353

Rough Diamond Limited (Registered number: 10852294)

Notes to the Financial Statements - continued
for the year ended 30 July 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,212 2,242

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,919 1,872
Trade creditors 243 -
Other creditors 31,827 24,854
33,989 26,726

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 3,984 5,903