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REGISTERED NUMBER: 14554186 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Diamond Developments (Yorkshire) Limited |

| Diamond Developments (Yorkshire) Limited (Registered number: 14554186) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| Diamond Developments (Yorkshire) Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | J E Ward

| REGISTERED OFFICE: | Russell Chambers

| 61A North Street

| Keighley

| West Yorkshire

| BD21 3DS

| REGISTERED NUMBER: | 14554186 (England and Wales)

| ACCOUNTANTS: | Stirk Lambert & Co

| Chartered Accountants

| Russell Chambers

| 61a North Street

| Keighley

| West Yorkshire

| BD21 3DS

| Diamond Developments (Yorkshire) Limited (Registered number: 14554186) |

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 4,808 |  | 5,408 |  |

Tangible assets | 6 | 18,011 |  | 4,394 |  |

22,819 |  | 9,802 |  |

CURRENT ASSETS

Stocks | 34,000 |  | 5,000 |  |

Debtors | 7 | 298 |  | - |  |

Cash at bank | 6,067 |  | 16 |  |

40,365 |  | 5,016 |  |

CREDITORS

Amounts falling due within one year | 8 | (50,501 | ) | (78,630 | ) |

NET CURRENT LIABILITIES | (10,136 | ) | (73,614 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,683 |  | (63,812 | ) |

CREDITORS

Amounts falling due after more than one year | 9 | (11,080 | ) | - |  |

NET ASSETS/(LIABILITIES) | 1,603 |  | (63,812 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,503 |  | (63,912 | ) |

SHAREHOLDERS' FUNDS | 1,603 |  | (63,812 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

| Diamond Developments (Yorkshire) Limited (Registered number: 14554186) |

Balance Sheet - continued

31 March 2025

The financial statements were approved by the director and authorised for issue on 2 October 2025 and were signed by:

J E Ward - Director

| Diamond Developments (Yorkshire) Limited (Registered number: 14554186) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Diamond Developments (Yorkshire) 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.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, 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 | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Diamond Developments (Yorkshire) Limited (Registered number: 14554186) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets

| Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss and any subsequent reversal is recognised in the profit and loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled. or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated party without imposing additional restrictions.

| Financial liabilities

| Basic financial liabilities, including trade and other payables and bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Diamond Developments (Yorkshire) Limited (Registered number: 14554186) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 6,000 |  |

| AMORTISATION

| At 1 April 2024 | 592 |  |

| Charge for year | 600 |  |

| At 31 March 2025 | 1,192 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,808 |  |

| At 31 March 2024 | 5,408 |  |

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 4,475 |  | 180 |  | - |  | 975 |  | 5,630 |  |

| Additions | 549 |  | - |  | 18,995 |  | - |  | 19,544 |  |

| At 31 March 2025 | 5,024 |  | 180 |  | 18,995 |  | 975 |  | 25,174 |  |

| DEPRECIATION

| At 1 April 2024 | 883 |  | 36 |  | - |  | 317 |  | 1,236 |  |

| Charge for year | 828 |  | 28 |  | 4,749 |  | 322 |  | 5,927 |  |

| At 31 March 2025 | 1,711 |  | 64 |  | 4,749 |  | 639 |  | 7,163 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,313 |  | 116 |  | 14,246 |  | 336 |  | 18,011 |  |

| At 31 March 2024 | 3,592 |  | 144 |  | - |  | 658 |  | 4,394 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Prepayments | 298 |  | - |  |

| Diamond Developments (Yorkshire) Limited (Registered number: 14554186) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 3,799 |  | - |  |

| Trade creditors | 5,195 |  | 47,899 |  |

| Tax | 2,247 |  | - |  |

| Social security and other taxes | 4,141 |  | 5,050 |  |

| VAT | 30,561 |  | 16,812 |  |

| Other creditors | 2,673 |  | 4,036 |  |

| Directors' current accounts | 19 |  | 3,123 |  |

| Accrued expenses | 1,866 |  | 1,710 |  |

50,501 |  | 78,630 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 11,080 |  | - |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Diamond Developments (Yorkshire) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Diamond Developments (Yorkshire) Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Diamond Developments (Yorkshire) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Diamond Developments (Yorkshire) Limited and state those matters that we have agreed to state to the director of Diamond Developments (Yorkshire) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Diamond Developments (Yorkshire) Limited and its director for our work or for this report.

It is your duty to ensure that Diamond Developments (Yorkshire) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Diamond Developments (Yorkshire) Limited. You consider that Diamond Developments (Yorkshire) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Diamond Developments (Yorkshire) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

2 October 2025