Company Registration No. 13520474 (England and Wales)
Diamond Massages Ltd
Unaudited accounts
for the year ended 31 July 2023
Diamond Massages Ltd
Unaudited accounts
Contents
Diamond Massages Ltd
Company Information
for the year ended 31 July 2023
Directors
L Meynell
H Phoenix
Company Number
13520474 (England and Wales)
Registered Office
71-75 Shelton Street
London
Greater London
WC2H 9JQ
United Kingdom
Accountants
TaxSense Accountants Ltd
203 West Street
Fareham
Hants
PO16 0EN
Diamond Massages Ltd
Accountants' report
Accountants' report to the board of directors of Diamond Massages Ltd on the preparation of the unaudited statutory accounts for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Diamond Massages Ltd for the year ended
31 July 2023 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Diamond Massages Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Diamond Massages Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Diamond Massages Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Diamond Massages Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Diamond Massages Ltd. You consider that Diamond Massages Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Diamond Massages Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd
203 West Street
Fareham
Hants
PO16 0EN
23 October 2023
Diamond Massages Ltd
Statement of financial position
as at 31 July 2023
Cash at bank and in hand
107,058
18,396
Creditors: amounts falling due within one year
(36,472)
(8,142)
Net current assets
70,586
10,254
Called up share capital
2
2
Profit and loss account
73,348
10,252
Shareholders' funds
73,350
10,254
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by
L Meynell
Director
Company Registration No. 13520474
Diamond Massages Ltd
Notes to the Accounts
for the year ended 31 July 2023
Diamond Massages Ltd is a private company, limited by shares, registered in England and Wales, registration number 13520474. The registered office is 71-75 Shelton Street, London, Greater London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Computer equipment
Diamond Massages Ltd
Notes to the Accounts
for the year ended 31 July 2023
5
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
15,750
7,286
Loans from directors
19,158
-
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan Accounts
-
(8,185)
-
(8,185)
Directors Loan Accounts
-
(10,974)
-
(10,973)
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).