2024-03-012025-02-282025-02-28false07512244Diamond Green Energy 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Diamond Green Energy Ltd

Registered Number
07512244
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

Diamond Green Energy Ltd
Company Information
for the year from 1 March 2024 to 28 February 2025

Directors

Ian John Simm
Louise Rosemary Simm

Registered Address

Unit 4 Apex Centre
Speedfields Park
Fareham
PO14 1TP

Registered Number

07512244 (England and Wales)
Diamond Green Energy Ltd
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets312,02512,625
Tangible assets435,99822,360
48,02334,985
Current assets
Stocks177,00065,532
Debtors495,867247,383
Cash at bank and on hand32,23796,755
705,104409,670
Creditors amounts falling due within one year(595,234)(348,782)
Net current assets (liabilities)109,87060,888
Total assets less current liabilities157,89395,873
Creditors amounts falling due after one year(155,387)(179,113)
Provisions for liabilities(9,124)-
Net assets(6,618)(83,240)
Capital and reserves
Called up share capital100100
Profit and loss account(6,718)(83,340)
Shareholders' funds(6,618)(83,240)
The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2025, and are signed on its behalf by:
Ian John Simm
Director
Louise Rosemary Simm
Director

Registered Company No. 07512244
Diamond Green Energy Ltd
Notes to the Financial Statements
for the year ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-5
Plant and machinery-5
Fixtures and fittings-5
Office Equipment20-
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year1716
3.Intangible assets

Total

£
Cost or valuation
At 01 March 2415,000
Additions3,000
At 28 February 2518,000
Amortisation and impairment
At 01 March 242,375
Charge for year3,600
At 28 February 255,975
Net book value
At 28 February 2512,025
At 29 February 2412,625
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2439,086
Additions20,188
At 28 February 2559,275
Depreciation and impairment
At 01 March 2416,726
Charge for year6,550
At 28 February 2523,276
Net book value
At 28 February 2535,998
At 29 February 2422,360
5.Other commitments
The company had total guarantees contingencies and commitments at the year end of £217,357 (2024 £143,086).
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Ian John Simm44,96744,55242,09847,421
Louise Rosemary Simm44,96744,55342,09847,422
89,93489,10584,19694,843