2024-03-01 06116327 2025-02-28 06116327 2024-03-01 2025-02-28 06116327 2024-02-29 06116327 2023-03-01 2024-02-29 06116327 uk-core:WithinOneYear 2024-02-29 06116327 uk-core:WithinOneYear 2025-02-28 06116327 uk-core:ShareCapital 2025-02-28 06116327 uk-core:ShareCapital 2024-02-29 06116327 uk-core:RetainedEarningsAccumulatedLosses 2025-02-28 06116327 uk-core:RetainedEarningsAccumulatedLosses 2024-02-29 06116327 uk-bus:Director1 2024-03-01 2025-02-28 06116327 uk-core:PlantMachinery 2024-03-01 2025-02-28 06116327 uk-core:ToolsEquipment 2024-03-01 2025-02-28 06116327 uk-core:CommercialMotorVehicles 2024-03-01 2025-02-28 06116327 uk-core:FurnitureFittings 2024-03-01 2025-02-28 06116327 uk-core:FurnitureFittings 2024-02-29 06116327 uk-core:PlantMachinery 2024-02-29 06116327 uk-core:PlantMachinery 2025-02-28 06116327 uk-core:FurnitureFittings 2025-02-28 iso4217:GBP xbrli:pure 06116327 uk-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 06116327 uk-bus:FRS102 2024-03-01 2025-02-28 06116327 uk-bus:FilletedAccounts 2024-03-01 2025-02-28 06116327 uk-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28
Diamond Helicentre Limited
Registered Number:06116327
For the year ended 28 February 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 28 February 2025
Diamond Helicentre Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
06116327
As at 28 February 2025
Diamond Helicentre Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
74,056
73,448
2
74,056
73,448
Current assets
Inventories
71,944
71,944
3
Trade and other receivables
14,477
13,890
4
16,237
Cash and cash equivalents
729
86,563
102,658
Trade and other payables: amounts falling due within one
year
(42,125)
(45,715)
5
60,533
40,848
Net current assets
Total assets less current liabilities
114,904
133,981
114,904
Net assets
133,981
Capital and reserves
Called up share capital
1
1
Retained earnings
114,903
133,980
114,904
133,981
Shareholders' funds
For the year ended 28 February 2025 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 of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
David Martin Dunphy Director
These financial statements were approved and authorised for issue by the Board on 26 June 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 28 February 2025
Diamond Helicentre Limited
Notes to the Financial Statements
Statutory Information
Diamond Helicentre Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 06116327.
Registered address:
Dunphy House
Queensway
Rochdale
Lancashire
OL11 2SL
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
15% Reducing balance
15% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
15% Reducing balance
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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5
For the year ended 28 February 2025
Diamond Helicentre Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Fixtures and
fittings
Plant and
machinery
£
£
£
Cost or
valuation
At 01 March 2024
165,501
22,345
143,156
13,243
932
12,311
Additions
At 28 February 2025
155,467
23,277
178,744
Provision for depreciation and impairment
At 01 March 2024
92,053
17,847
74,206
Charge for year
12,635
745
11,890
At 28 February 2025
104,688
18,592
86,096
At 28 February 2025
Net book value
69,371
4,685
74,056
At 29 February 2024
68,950
4,498
73,448
3. Inventories
2024
2025
£
£
Stocks
71,944
71,944
4. Trade and other receivables
2024
2025
£
£
Trade debtors
(2,082)
(2,082)
Other debtors
15,972
16,559
14,477
13,890
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Taxation and social security
-
1,837
Other creditors
45,715
40,288
45,715
42,125
6. Average number of persons employed
During the year the average number of employees was 1 (2024 : 1)
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