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2022-12-31 SC649205 17 2022-01-01 2022-12-31 SC649205 frs-core:CurrentFinancialInstruments 17 2022-12-31 SC649205 frs-core:Non-currentFinancialInstruments 17 2022-12-31 SC649205 18 2022-01-01 2022-12-31 SC649205 frs-core:CurrentFinancialInstruments 18 2022-12-31 SC649205 frs-core:Non-currentFinancialInstruments 18 2022-12-31 SC649205 19 2022-01-01 2022-12-31 SC649205 frs-core:CurrentFinancialInstruments 19 2022-12-31 SC649205 frs-core:Non-currentFinancialInstruments 19 2022-12-31 SC649205 20 2022-01-01 2022-12-31 SC649205 frs-core:CurrentFinancialInstruments 20 2022-12-31 SC649205 frs-core:Non-currentFinancialInstruments 20 2022-12-31 SC649205 dpl-frs:Item1 2022-01-01 2022-12-31 SC649205 dpl-frs:Item1 2021-12-31 SC649205 dpl-frs:Item1 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 SC649205 dpl-frs:Item2 2022-01-01 2022-12-31 SC649205 dpl-frs:Item2 2021-12-31 SC649205 dpl-frs:Item2 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 SC649205 dpl-frs:Item3 2022-01-01 2022-12-31 SC649205 dpl-frs:Item3 2021-12-31 SC649205 dpl-frs:Item3 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 SC649205 dpl-frs:Item4 2022-01-01 2022-12-31 SC649205 dpl-frs:Item4 2021-12-31 SC649205 dpl-frs:Item4 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 SC649205 dpl-frs:Item5 2022-01-01 2022-12-31 SC649205 dpl-frs:Item5 2021-12-31 SC649205 dpl-frs:Item5 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 SC649205 dpl-frs:Item6 2022-01-01 2022-12-31 SC649205 dpl-frs:Item6 2021-12-31 SC649205 dpl-frs:Item6 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 SC649205 dpl-frs:Item7 2022-01-01 2022-12-31 SC649205 dpl-frs:Item7 2021-12-31 SC649205 dpl-frs:Item7 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 SC649205 dpl-frs:Item8 2022-01-01 2022-12-31 SC649205 dpl-frs:Item8 2021-12-31 SC649205 dpl-frs:Item8 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 SC649205 dpl-frs:Item9 2022-01-01 2022-12-31 SC649205 dpl-frs:Item9 2021-12-31 SC649205 dpl-frs:Item9 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 SC649205 dpl-frs:Item10 2022-01-01 2022-12-31 SC649205 dpl-frs:Item10 2021-12-31 SC649205 dpl-frs:Item10 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 SC649205 dpl-frs:Item11 2022-01-01 2022-12-31 SC649205 dpl-frs:Item11 2021-12-31 SC649205 dpl-frs:Item11 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 SC649205 dpl-frs:Item12 2022-01-01 2022-12-31 SC649205 dpl-frs:Item12 2021-12-31 SC649205 dpl-frs:Item12 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 SC649205 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 SC649205 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 SC649205 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 SC649205 1 2022-01-01 2022-12-31 SC649205 frs-countries:Scotland 2022-01-01 2022-12-31
Registered number: SC649205
Diamond and Company (Scotland) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC649205
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,821 16,954
Tangible Assets 5 181,827 99,661
Investments 6 1 1
197,649 116,616
CURRENT ASSETS
Debtors 7 1,314,868 1,130,174
Cash at bank and in hand 183,434 202,395
1,498,302 1,332,569
Creditors: Amounts Falling Due Within One Year 8 (945,364 ) (671,716 )
NET CURRENT ASSETS (LIABILITIES) 552,938 660,853
TOTAL ASSETS LESS CURRENT LIABILITIES 750,587 777,469
Creditors: Amounts Falling Due After More Than One Year 9 (519,197 ) (202,009 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,034 ) (12,415 )
NET ASSETS 221,356 563,045
CAPITAL AND RESERVES
Called up share capital 10 90 90
Profit and Loss Account 221,266 562,955
SHAREHOLDERS' FUNDS 221,356 563,045
Page 1
Page 2
For the year ending 31 December 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 C A Rattray
Director
17th April 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Diamond and Company (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC649205 . The registered office is Unit 15 , Dunnswood Road, Cumbernauld, G67 3EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency is £ sterling.
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 - Other Intangible
Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Software development costs are recognised as an intangible asset when all of the following criteria are demonstrated:

The technical feasibility of completing the software so that it will be available for use or sale.
The intention to complete the software and use or sell it.
The ability to use the software or to sell it.
How the software will generate probable future economic benefits.
The availability of adequate technical, financial and other resources to complete the development and to use or sell the software.
The ability to measure reliably the expenditure attributable to the software during its development.

Amortisation is charged so as to allocate the total cost of intangibles less their residual values over their estimated useful lives, using the straight-line method. The intangible assets are amortised over the following useful economic lives:

Software development costs 3 years

If there is an indication that there has been a significant change in amortisation rate or residual value of an asset, the amortisation of that asset is revised prospectively to reflect the new expectations.
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:
Freehold No depreciation on Land
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33.3% reducing balance
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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 years 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 17)
18 17
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 17,320
Additions 1,000
As at 31 December 2023 18,320
Amortisation
As at 1 January 2023 366
Provided during the period 2,133
As at 31 December 2023 2,499
Net Book Value
As at 31 December 2023 15,821
As at 1 January 2023 16,954
Page 4
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 50,000 26,001 22,010 34,721 132,732
Additions 91,693 255 - 7,224 99,172
As at 31 December 2023 141,693 26,256 22,010 41,945 231,904
Depreciation
As at 1 January 2023 - 12,724 8,023 12,324 33,071
Provided during the period - 4,388 4,279 8,339 17,006
As at 31 December 2023 - 17,112 12,302 20,663 50,077
Net Book Value
As at 31 December 2023 141,693 9,144 9,708 21,282 181,827
As at 1 January 2023 50,000 13,277 13,987 22,397 99,661
6. Investments
Unlisted
£
Cost
As at 1 January 2023 1
As at 31 December 2023 1
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 1
As at 1 January 2023 1
On 21st October 2021 the company acquired 100% of the share capital of Brooker Diamond Fire Engineering Limited.
7. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 60,666 454,657
Prepayments and accrued income 1,060,943 547,893
Other debtors 60,003 27,997
Directors' loan accounts 133,256 99,627
1,314,868 1,130,174
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 131,721 278,099
Bank loans and overdrafts 487,224 32,827
Corporation tax 86,749 152,286
Other taxes and social security 166,519 90,670
VAT 66,174 86,003
Other creditors 6,977 3,515
Accruals and deferred income - 8,316
Directors' loan accounts - 20,000
945,364 671,716
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Bank loans 519,197 202,009
519,197 202,009
10. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 90 90
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
as restated
£ £
Not later than one year 42,246 46,265
Later than one year and not later than five years 36,094 38,965
78,340 85,230
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Philip Diamond 99,627 338,331 304,702 - 133,256
The above loan is unsecured and repayable on demand.
Interest is charged at 2%.
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13. Related Party Transactions
For the year ended 31st December 2023 Craig Alexander Rattray Limited, a Company of which Director Mr Craig Alexander Rattray is a majority shareholder, invoiced Diamond and Company (Scotland) Ltd £63,000 (2022: £25,000) for consultancy services provided. This has been allocated to Directors' fees.
At 31st December 2023, P Diamond (Surveyors) Ltd was due £32,550 (2022: £17,550) to Diamond and Company (Scotland) Ltd. Mr Philip Diamond is majority shareholder and the loan is interest free and repayable on demand. 
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