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2022-03-31 11234019 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 11234019 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 11234019 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 11234019 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 11234019 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 11234019 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 11234019 frs-bus:FullAccounts 2021-04-01 2022-03-31 11234019 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 11234019 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 11234019 frs-bus:FRS102 2021-04-01 2022-03-31 11234019 frs-bus:MediumEntities 2021-04-01 2022-03-31 11234019 frs-bus:SmallEntities 2021-04-01 2022-03-31 11234019 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 11234019 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 11234019 frs-bus:Audited 2021-04-01 2022-03-31 11234019 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 11234019 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frs-bus:PreferenceShareClass4 2022-03-31 11234019 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 11234019 frs-bus:PreferenceShareClass5 2021-03-31 11234019 frs-bus:PreferenceShareClass5 2022-03-31 11234019 1 2021-04-01 2022-03-31 11234019 1 2022-03-31 11234019 1 2021-04-01 2022-03-31 11234019 frs-core:LeasedAssets 2021-04-01 2022-03-31 11234019 frs-core:OwnedAssets 2021-04-01 2022-03-31 11234019 frs-core:CurrencyRisk 2021-04-01 2022-03-31 11234019 frs-core:MarketRisk 2021-04-01 2022-03-31 11234019 frs-core:InterestRateRisk 2021-04-01 2022-03-31 11234019 frs-core:DeferredTaxation 2021-04-01 2022-03-31 11234019 frs-core:DeferredTaxation 2021-03-31 11234019 frs-core:DeferredTaxation 2022-03-31 11234019 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 11234019 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 11234019 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 11234019 frs-core:ProvisionsDeferredTax 2022-03-31 11234019 frs-core:OtherDeferredTax 2022-03-31 11234019 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 11234019 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 11234019 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 11234019 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 11234019 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 11234019 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 11234019 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 11234019 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 11234019 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 11234019 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 11234019 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 11234019 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 11234019 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 11234019 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 11234019 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 11234019 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 11234019 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 11234019 frs-core:TaxCreditsDeferredTax 2022-03-31 11234019 frs-core:CostValuation 2021-03-31 11234019 frs-core:AdditionsToInvestments 2022-03-31 11234019 frs-core:DisposalsRepaymentsInvestments 2022-03-31 11234019 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 11234019 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 11234019 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 11234019 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 11234019 frs-core:CostValuation 2022-03-31 11234019 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 11234019 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 11234019 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 11234019 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 11234019 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 11234019 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 11234019 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 11234019 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 11234019 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 11234019 frs-core:ListedExchangeTraded 2022-03-31 11234019 frs-core:ListedExchangeTraded 2021-03-31 11234019 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 11234019 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 11234019 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 11234019 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 11234019 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 11234019 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 11234019 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 11234019 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 11234019 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 11234019 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Registered number: 11234019
Diamonds Inn Ltd
Financial Statements
For The Year Ended 31 March 2023
Roy & Co
Chartered Certified Accountants
139 Wilbraham Road
Fallowfield
Manchester
M14 7DS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11234019
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,000 30,000
Tangible Assets 5 21,995 25,876
51,995 55,876
CURRENT ASSETS
Debtors 6 160,225 130,107
Cash at bank and in hand 33,366 57,564
193,591 187,671
Creditors: Amounts Falling Due Within One Year 7 (81,308 ) (79,668 )
NET CURRENT ASSETS (LIABILITIES) 112,283 108,003
TOTAL ASSETS LESS CURRENT LIABILITIES 164,278 163,879
Creditors: Amounts Falling Due After More Than One Year 8 (41,648 ) (76,721 )
NET ASSETS 122,630 87,158
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 122,530 87,058
SHAREHOLDERS' FUNDS 122,630 87,158
Page 1
Page 2
For the year ending 31 March 2023 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 Mohammed RAHMAN
Director
Mr MOHAMMED ISMAIL MIAH
Director
18 August 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Diamonds Inn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11234019 . The registered office is 2 Vyner Street, Haxby Road, York, YO31 8HS.
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 profit and loss account over its estimated economic life of .... 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:
Motor Vehicles 0
Fixtures & Fittings 15%
2.5. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 30,000
As at 31 March 2023 30,000
Net Book Value
As at 31 March 2023 30,000
As at 1 April 2022 30,000
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2022 41,013
As at 31 March 2023 41,013
Depreciation
As at 1 April 2022 15,137
Provided during the period 3,881
As at 31 March 2023 19,018
Net Book Value
As at 31 March 2023 21,995
As at 1 April 2022 25,876
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 118 -
118 -
Due after more than one year
Property Account. 61,042 76,042
Diamond Guest House 7,600 7,600
Diamond Villa 34,748 4,748
Diamond Lodge 56,717 41,717
160,107 130,107
160,225 130,107
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 11,378 13,196
VAT 7,991 5,909
Accruals and deferred income 61,939 60,563
81,308 79,668
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 49,940
Directors Loans (Long term liabilities - creditors > 1 year) 3,315 26,781
CBIL 38,333 -
41,648 76,721
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 23,889 10,000
23,889 10,000
Page 5