REGISTERED NUMBER: 08613562

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

EBAS Diamond Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Prince A I Eze

L N Eze

Registered office:

The Diamond Hangar

Long Border Road,

London Stansted Airport,

Stansted,

Essex,

CM24 1RE

Registered number:

08613562

Accountants:

Benjamin Taylor Diner Limited

120 New Cavendish Street,

London

W1W 6XX

Creditors

Amounts falling due within one year

4

(254,014

)

(248,560

)

Net current liabilities

(254,014

)

(248,560

)

Total assets less current liabilities

(254,014

)

(248,560

)

Capital and reserves

Called up share capital

5

6,000,000

6,000,000

Retained earnings

6

(6,254,014

)

(6,248,560

)

(254,014

)

(248,560

)

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 19 September 2025 and were signed on its behalf by:

Prince A I Eze - Director

1.	Statutory information

The Company is a private company limited by shares, incorporated in England and Wales. Its registered office is The Diamond Hangar, Long Border Road, London Stansted Airport, Stansted, Essex CM24 1RE.

The company's principal activity is that of a holding 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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Significant judgements and estimates

In the application of the entities accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The financial statements do not included any significant judgements or estimates.

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.

Going concern

After making enquiries the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - 2 ).

4.

Creditors: amounts falling due within one year

30.4.25

30.4.24

£

£

Other creditors

254,014

248,560

5.	Called up share capital

2023

2023

2022

2022

No.

£

No.

£

Ordinary "A" shares of £1 each

3,000,000

3,000,000

3,000,000

3,000,000

Ordinary "B" shares of £1 each

3,000,000

3,000,000

3,000,000

3,000,000

6,000,000

6,000,000

6,000,000

6,000,000

Called-up share capital represents the nominal value of shares that have been issued.

6.

Reserves

Retained

earnings

£

At 1 May 2024

(6,248,560

)

Deficit for the year

(5,454

)

At 30 April 2025

(6,254,014

)

The retained earnings reserve records retained earnings and accumulated losses.

7.	Related party disclosures

8.	Ultimate controlling party