07039299falsethat of window manufacturers2023-11-012024-10-31http://www.companieshouse.gov.uk/2023-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-10-31http://www.companieshouse.gov.uk/cd:Director12023-11-012024-10-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-10-31http://www.companieshouse.gov.uk/cd:Director22023-11-012024-10-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-10-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-11-012024-10-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-10-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-11-012024-10-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-11-012024-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-10-31http://www.companieshouse.gov.uk/2023-11-012024-10-31http://www.companieshouse.gov.uk/2023-10-31http://www.companieshouse.gov.uk/cd:FRS1022023-11-012024-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-11-012024-10-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-11-012024-10-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 07039299

New Diamond Windows Ltd

FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31/10/2024

Prepared By:
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL112ER

New Diamond Windows Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/10/2024
DIRECTORS
Mohammad Tahir Nadeem
Murhammad Nadeem Arshad
REGISTERED OFFICE
Unit 6
Rugby Road
Rochdale
Lancashire
OL12 0EP
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07039299
ACCOUNTANTS
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL112ER

New Diamond Windows Ltd

ACCOUNTS
FOR THEYEARENDED31/10/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

New Diamond Windows Ltd

BALANCE SHEET AT 31/10/2024
20242023
Notes££
FIXED ASSETS
Tangible assets38,80411,739
CURRENT ASSETS
Stock31,00027,000
Debtors61,14019,472
Cash at bank and in hand5,8554,309
37,99550,781
CREDITORS: Amounts falling due within one year763,42835,984
NET CURRENT (LIABILITIES) / ASSETS(25,433)14,797
TOTAL ASSETS LESS CURRENT LIABILITIES(16,629)26,536
CREDITORS: Amounts falling due after more than one year827,87432,853
NET LIABILITIES(44,503)(6,317)
CAPITAL AND RESERVES
Called up share capital911
Profit and loss account(44,504)(6,318)
SHAREHOLDERS' FUNDS(44,503)(6,317)
For the year ending 31/10/2024 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/07/2025 and signed on their behalf by
.............................
Mohammad Tahir Nadeem
Director

New Diamond Windows Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
These financial statements have been prepared on the going concern basis despite the deficit of net assets as the director has indicated he is willing to support the company until it generates net assets.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 25%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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.

New Diamond Windows Ltd

1f. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1g. Revenue Recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
2. EMPLOYEES
20242023
No.No.
Average number of employees44
3. TANGIBLE FIXED ASSETS
Plant andCommercial
MachineryVehiclesEquipmentTotal
££££
Cost
At 01/11/202323,69615,8823,66343,241
At 31/10/202423,69615,8823,66343,241
Depreciation
At 01/11/202323,6965,8481,95831,502
For the year-2,5094262,935
At 31/10/202423,6968,3572,38434,437
Net Book Amounts
At 31/10/2024-7,5251,2798,804
At 31/10/2023-10,0341,70511,739
4. INVESTMENT PROPERTIES
Fair value
At 31/10/2024

New Diamond Windows Ltd

5. STOCK 20242023
££
Stock comprises:
Stock31,00027,000
31,00027,000
6. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors1,14018,476
Prepayments-996
1,14019,472
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
VAT2,4576,595
PAYE control535147
Directors current account49,21614,503
Loans-5,896
Bounce Back loan5,0005,000
Trade creditors2,9941,996
Accruals3,2261,847
63,42835,984
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bounce back loan >1 year27,87432,853
27,87432,853

New Diamond Windows Ltd

9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
10. CONTROLLING PARTY
The company is controlled by Mr M T Nadeem (director) by virtue of the fact that he owns 100% of the companies issued share capital.