Company Registration No. 13612041 (England and Wales)
Diamond D's Cleaning Limited
Unaudited accounts
for the year ended 30 September 2024
Diamond D's Cleaning Limited
Statement of financial position
as at 30 September 2024
Cash at bank and in hand
28,702
10,788
Creditors: amounts falling due within one year
(20,129)
(10,501)
Net current assets
14,930
4,626
Total assets less current liabilities
15,479
7,277
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
15,275
6,674
Shareholders' funds
15,375
6,774
For the year ending 30 September 2024 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 20 December 2024 and were signed on its behalf by
D Hughes
Director
Company Registration No. 13612041
Diamond D's Cleaning Limited
Notes to the Accounts
for the year ended 30 September 2024
Diamond D's Cleaning Limited is a private company, limited by shares, registered in England and Wales, registration number 13612041. The registered office is 62 Westfield Street, Heckmondwike, WF16 9FB.
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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.
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.
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and Value Added Tax.
Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.
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:
Plant & machinery
50% straight line basis
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line basis
Current tax, including UK corporation tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted, or substantively enacted, by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the balance sheet date and are expected to apply to the reversal of the timing difference.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Diamond D's Cleaning Limited
Notes to the Accounts
for the year ended 30 September 2024
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an Annual General Meeting.
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Tangible fixed assets
Total
At 30 September 2024
5,398
At 30 September 2024
4,849
At 30 September 2023
2,651
The company operated a defined contribution pension scheme for its employees. At the balance sheet date, unpaid contributions of £45 (2023: £47) were due to the fund. They are included in other creditors.
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Operating lease commitments
2024
2023
At 30 September 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,082
-
Later than one year and not later than five years
6,804
-
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Average number of employees
During the year the average number of employees was 9 (2023: 10).