Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31false12023-11-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true1truefalse 13661898 2023-11-01 2024-10-31 13661898 2022-11-01 2023-10-31 13661898 2024-10-31 13661898 2023-10-31 13661898 c:Director1 2023-11-01 2024-10-31 13661898 d:CurrentFinancialInstruments 2024-10-31 13661898 d:CurrentFinancialInstruments 2023-10-31 13661898 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 13661898 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 13661898 d:ShareCapital 2024-10-31 13661898 d:ShareCapital 2023-10-31 13661898 d:RetainedEarningsAccumulatedLosses 2024-10-31 13661898 d:RetainedEarningsAccumulatedLosses 2023-10-31 13661898 c:OrdinaryShareClass1 2023-11-01 2024-10-31 13661898 c:OrdinaryShareClass1 2024-10-31 13661898 c:OrdinaryShareClass1 2023-10-31 13661898 c:FRS102 2023-11-01 2024-10-31 13661898 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13661898 c:FullAccounts 2023-11-01 2024-10-31 13661898 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13661898 6 2023-11-01 2024-10-31 13661898 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13661898














DIAMOND MINE HOLDINGS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

 
DIAMOND MINE HOLDINGS LIMITED
REGISTERED NUMBER:13661898

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
36,641
36,641

  
36,641
36,641

Current assets
  

Debtors: amounts falling due within one year
 5 
75
90

  
75
90

Creditors: amounts falling due within one year
 6 
(59,584)
(53,326)

Net current liabilities
  
 
 
(59,509)
 
 
(53,236)

Total assets less current liabilities
  
(22,868)
(16,595)

  

Net liabilities
  
(22,868)
(16,595)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(22,968)
(16,695)

  
(22,868)
(16,595)


Page 1

 
DIAMOND MINE HOLDINGS LIMITED
REGISTERED NUMBER:13661898
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




D R Middleton
Director

Date: 24 July 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
DIAMOND MINE HOLDINGS LIMITED
REGISTERED NUMBER:13661898
Page 3

 
DIAMOND MINE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Diamond Mine Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 13661898. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of investment holdings. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Going concern

The financial statements have been prepared on the going concern basis as the director has confirmed he will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Valuation of investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.6

Creditors

Short-term creditors are measured at the transaction price. 

Page 4

 
DIAMOND MINE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such other debtors and creditors, loans with related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 November 2023
36,641



At 31 October 2024
36,641





5.


Debtors

2024
2023
£
£


Prepayments
75
90



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Other creditors
55,923
48,299

Accruals
3,661
5,027

59,584
53,326



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


Page 5

 
DIAMOND MINE HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

8.


Related party transactions

Included within other creditors at the year end date is an amount owed of £55,923 (2023 - £48,299) to a company under common control. The loan is interest free, unsecured and repayable on demand.
 
Page 6