1 September 2022 false Taxfiler 2024.1 09729130business:PrivateLimitedCompanyLtd2022-09-012023-08-31 097291302022-08-31 097291302022-09-012023-08-31 09729130business:AuditExemptWithAccountantsReport2022-09-012023-08-31 09729130business:FilletedAccounts2022-09-012023-08-31 097291302023-08-31 09729130business:Director12022-09-012023-08-31 09729130business:RegisteredOffice2022-09-012023-08-31 097291302022-08-31 09729130core:WithinOneYear2023-08-31 09729130core:WithinOneYear2022-08-31 09729130core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 09729130core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 09729130core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 09729130core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 09729130core:PreviouslyStatedAmount2023-08-31 09729130core:PreviouslyStatedAmount2022-08-31 09729130business:SmallEntities2022-09-012023-08-31 09729130countries:EnglandWales2022-09-012023-08-31 09729130core:PlantMachinery2022-09-012023-08-31 09729130core:MotorVehicles2022-09-012023-08-31 09729130core:ComputerEquipment2022-09-012023-08-31 09729130core:PlantMachinery2022-08-31 09729130core:MotorVehicles2022-08-31 09729130core:ComputerEquipment2022-08-31 09729130core:PlantMachinery2023-08-31 09729130core:MotorVehicles2023-08-31 09729130core:ComputerEquipment2023-08-31 09729130business:OrdinaryShareClass12022-09-012023-08-31 09729130business:OrdinaryShareClass12021-09-012022-08-31 097291302021-09-012022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09729130 (England and Wales)
Diamond Gardening Services Ltd Unaudited accounts for the year ended 31 August 2023
Diamond Gardening Services Ltd Unaudited accounts Contents
Page
- 2 -
Diamond Gardening Services Ltd Company Information for the year ended 31 August 2023
Director
Colin Smith
Company Number
09729130 (England and Wales)
Registered Office
The Carew Arms Antony Hill, Antony Torpoint Cornwall PL11 3AB
Accountants
Master Accounting Limited The Stables, Ashley Court 32 Main Street, Ashley Market Harborough Leicestershire LE16 8HF
- 3 -
Diamond Gardening Services Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,108 
5,713 
Current assets
Debtors
14,945 
16,315 
Cash at bank and in hand
2,996 
6,390 
17,941 
22,705 
Creditors: amounts falling due within one year
(8,319)
(7,115)
Net current assets
9,622 
15,590 
Net assets
13,730 
21,303 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
13,729 
21,302 
Shareholders' funds
13,730 
21,303 
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 6 December 2023 and were signed on its behalf by
Colin Smith Director Company Registration No. 09729130
- 4 -
Diamond Gardening Services Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Diamond Gardening Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09729130. The registered office is The Carew Arms, Antony Hill, Antony, Torpoint, Cornwall, PL11 3AB.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% - straight line
Motor vehicles
25% - straight line
Computer equipment
33% - straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
22,233 
44,382 
346 
66,961 
Additions
1,245 
- 
- 
1,245 
At 31 August 2023
23,478 
44,382 
346 
68,206 
Depreciation
At 1 September 2022
16,520 
44,382 
346 
61,248 
Charge for the year
2,850 
- 
- 
2,850 
At 31 August 2023
19,370 
44,382 
346 
64,098 
Net book value
At 31 August 2023
4,108 
- 
- 
4,108 
At 31 August 2022
5,713 
- 
- 
5,713 
- 5 -
Diamond Gardening Services Ltd Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
14,315 
- 
Accrued income and prepayments
629 
- 
Other debtors
1 
16,315 
14,945 
16,315 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
18 
18 
Amounts owed to group undertakings and other participating interests
5,990 
- 
Taxes and social security
38 
6,464 
Other creditors
116 
153 
Loans from directors
1,437 
- 
Accruals
720 
480 
8,319 
7,115 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 4 (2022: 4).
- 6 -