IRIS Accounts Production v23.4.0.336 13181535 director 1.3.23 29.2.24 29.2.24 Catering 0 0 false true false false true false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh131815352023-02-28131815352024-02-29131815352023-03-012024-02-29131815352022-02-28131815352022-03-012023-02-28131815352023-02-2813181535ns15:EnglandWales2023-03-012024-02-2913181535ns14:PoundSterling2023-03-012024-02-2913181535ns10:Director12023-03-012024-02-2913181535ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2913181535ns10:SmallEntities2023-03-012024-02-2913181535ns10:AuditExemptWithAccountantsReport2023-03-012024-02-2913181535ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2913181535ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2913181535ns10:FullAccounts2023-03-012024-02-2913181535ns10:CompanySecretary12023-03-012024-02-2913181535ns10:RegisteredOffice2023-03-012024-02-2913181535ns5:CurrentFinancialInstruments2024-02-2913181535ns5:CurrentFinancialInstruments2023-02-2813181535ns5:RetainedEarningsAccumulatedLosses2024-02-2913181535ns5:RetainedEarningsAccumulatedLosses2023-02-2813181535ns5:OwnedAssets2023-03-012024-02-2913181535ns5:OwnedAssets2022-03-012023-02-2813181535ns5:PlantMachinery2023-02-2813181535ns5:MotorVehicles2023-02-2813181535ns5:PlantMachinery2023-03-012024-02-2913181535ns5:MotorVehicles2023-03-012024-02-2913181535ns5:PlantMachinery2024-02-2913181535ns5:MotorVehicles2024-02-2913181535ns5:PlantMachinery2023-02-2813181535ns5:MotorVehicles2023-02-28
REGISTERED NUMBER: 13181535 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 29 February 2024

for

Diamond Construction Catering Ltd

Diamond Construction Catering Ltd (Registered number: 13181535)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Diamond Construction Catering Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTOR: Ms D Raghip





SECRETARY:





REGISTERED OFFICE: 20-22 Wenlock Road
London
N1 7GU





REGISTERED NUMBER: 13181535 (England and Wales)





ACCOUNTANTS: I.B.C.
Suite 1, Unit C3
Knights Park Industrial Estate
Knight Road
Rochester
Kent
ME2 2LS

Diamond Construction Catering Ltd (Registered number: 13181535)

Report of the Director
for the Year Ended 29 February 2024

The director presents her report with the financial statements of the company for the year ended 29 February 2024.

DIRECTOR
Ms D Raghip held office during the whole of the period from 1 March 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Ms D Raghip - Director


8 March 2024

Diamond Construction Catering Ltd (Registered number: 13181535)

Income Statement
for the Year Ended 29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   

TURNOVER 16,000 80,532

Cost of sales 14,402 74,802
GROSS PROFIT 1,598 5,730

Distribution costs 9,306 12,126
Administrative expenses 1,713 6,841
11,019 18,967
OPERATING LOSS and
LOSS BEFORE TAXATION (9,421 ) (13,237 )

Tax on loss - -
LOSS FOR THE FINANCIAL YEAR (9,421 ) (13,237 )

Diamond Construction Catering Ltd (Registered number: 13181535)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 24,572 32,630
Investments 6 200 200
24,772 32,830

CREDITORS
Amounts falling due within one year 7 66,800 65,437
NET CURRENT LIABILITIES (66,800 ) (65,437 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(42,028

)

(32,607

)

RESERVES
Retained earnings (42,028 ) (32,607 )
(42,028 ) (32,607 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

The financial statements were approved by the director and authorised for issue on 8 March 2024 and were signed by:





Ms D Raghip - Director


Diamond Construction Catering Ltd (Registered number: 13181535)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Diamond Construction Catering Ltd 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. OPERATING LOSS

The operating loss is stated after charging:

29.2.24 28.2.23
£    £   
Depreciation - owned assets 8,058 10,878

Diamond Construction Catering Ltd (Registered number: 13181535)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 29,013 14,495 43,508
DEPRECIATION
At 1 March 2023 7,254 3,624 10,878
Charge for year 5,440 2,618 8,058
At 29 February 2024 12,694 6,242 18,936
NET BOOK VALUE
At 29 February 2024 16,319 8,253 24,572
At 28 February 2023 21,759 10,871 32,630

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
29.2.24 28.2.23
£    £   
Incorporation Cost 200 200

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Directors' loan accounts 66,125 64,477
Accruals and deferred income 675 960
66,800 65,437