REGISTERED NUMBER: 07386758 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

DIAMOND DRIVER TRAINING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C P Ashford

Mr A S Eburne

Ms C D Richards

Mr A J Steer

REGISTERED OFFICE:

23 New Star Road

Leicester

Leicestershire

LE4 9JD

REGISTERED NUMBER:

07386758 (England and Wales)

FIXED ASSETS

Intangible assets

4

16,800

19,200

Tangible assets

5

42,013

56,017

58,813

75,217

CURRENT ASSETS

Debtors

6

122,555

98,106

Cash at bank and in hand

91,014

108,993

213,569

207,099

CREDITORS

Amounts falling due within one year

7

47,471

87,306

NET CURRENT ASSETS

166,098

119,793

TOTAL ASSETS LESS CURRENT LIABILITIES

224,911

195,010

PROVISIONS FOR LIABILITIES

2,523

4,405

NET ASSETS

222,388

190,605

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

222,386

190,603

SHAREHOLDERS' FUNDS

222,388

190,605

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

Mr A S Eburne - Director

1.	STATUTORY INFORMATION

Diamond Driver Training Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The current year figures are for a period of twelve months, the comparative figures are for a period of thirteen months to align the accounting period end with that of the parent company.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Comparative figures

The comparative figures are for a thirteen month period and the current year figures are for a twelve month period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

24,000

AMORTISATION

At 1 May 2024

4,800

Charge for year

2,400

At 30 April 2025

7,200

NET BOOK VALUE

At 30 April 2025

16,800

At 30 April 2024

19,200

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

25,424

71,608

557

97,589

DEPRECIATION

At 1 May 2024

9,998

31,330

244

41,572

Charge for year

3,857

10,069

78

14,004

At 30 April 2025

13,855

41,399

322

55,576

NET BOOK VALUE

At 30 April 2025

11,569

30,209

235

42,013

At 30 April 2024

15,426

40,278

313

56,017

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,189

15,947

Amounts owed by group undertakings

93,736

73,736

Other debtors

9,630

8,423

122,555

98,106

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,060

917

Amounts owed to group undertakings

6,806

-

Taxation and social security

26,169

55,370

Other creditors

4,436

31,019

47,471

87,306

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2