2024-02-01 01012929 2025-01-31 01012929 2024-02-01 2025-01-31 01012929 2024-01-31 01012929 2023-02-01 2024-01-31 01012929 uk-core:WithinOneYear 2024-01-31 01012929 uk-core:WithinOneYear 2025-01-31 01012929 uk-core:ShareCapital 2025-01-31 01012929 uk-core:ShareCapital 2024-01-31 01012929 uk-core:SharePremium 2025-01-31 01012929 uk-core:SharePremium 2024-01-31 01012929 uk-core:RevaluationReserve 2025-01-31 01012929 uk-core:RevaluationReserve 2024-01-31 01012929 uk-core:RetainedEarningsAccumulatedLosses 2025-01-31 01012929 uk-core:RetainedEarningsAccumulatedLosses 2024-01-31 01012929 uk-core:OtherMiscellaneousReserve 2025-01-31 01012929 uk-bus:Director1 2024-02-01 2025-01-31 01012929 uk-core:LandBuildings 2024-02-01 2025-01-31 01012929 uk-core:PlantMachinery 2024-02-01 2025-01-31 01012929 uk-core:ComputerEquipment 2024-02-01 2025-01-31 01012929 uk-core:MotorVehicles 2024-02-01 2025-01-31 01012929 uk-core:ComputerEquipment 2024-01-31 01012929 uk-core:MotorVehicles 2024-01-31 01012929 uk-core:PlantMachinery 2024-01-31 01012929 uk-core:LandBuildings 2024-01-31 01012929 uk-core:PlantMachinery 2025-01-31 01012929 uk-core:MotorVehicles 2025-01-31 01012929 uk-core:ComputerEquipment 2025-01-31 01012929 uk-core:LandBuildings 2025-01-31 iso4217:GBP xbrli:pure 01012929 uk-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 01012929 uk-bus:FRS102 2024-02-01 2025-01-31 01012929 uk-bus:FilletedAccounts 2024-02-01 2025-01-31 01012929 uk-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31
Diamond Photofoil Ltd
Registered Number:01012929
For the year ended 31 January 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 January 2025
Diamond Photofoil Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
01012929
As at 31 January 2025
Diamond Photofoil Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
1,734,960
932,544
2
1,734,960
932,544
Current assets
Inventories
243,106
226,839
3
Trade and other receivables
376,860
301,936
4
144,348
Cash and cash equivalents
230,345
759,120
764,314
Trade and other payables: amounts falling due within one
year
(268,737)
(195,936)
5
495,577
563,184
Net current assets
Total assets less current liabilities
2,298,144
1,428,121
2,298,144
Net assets
1,428,121
Capital and reserves
Called up share capital
9,500
9,500
Share premium account
27,691
27,691
Revaluation reserve
1,370,699
595,699
6
Retained earnings
889,048
794,025
Other reserves
1,206
1,206
2,298,144
1,428,121
Shareholders' funds
For the year ended 31 January 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mrs Philippa Ellis Director
These financial statements were approved and authorised for issue by the Board on 06 October 2025 and were signed by:
1 of 5
4
Registered Number :
01012929
For the year ended 31 January 2025
Diamond Photofoil Ltd
Statement of Financial Position Continued
The notes form part of these financial statements
2 of 5
5
For the year ended 31 January 2025
Diamond Photofoil Ltd
Notes to the Financial Statements
Statutory Information
Diamond Photofoil Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 01012929.
Registered address:
Diamond Works, Maidstone Road
Nettlestead
Maidstone
Kent
ME18 5HP
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings
Not Provided
Plant and Machinery
20% Reducing balance
20% Reducing balance
Computer Equipment
20% Reducing balance
Motor Vehicles
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
3 of 5
6
For the year ended 31 January 2025
Diamond Photofoil Ltd
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
Equipment
Motor Vehicles
Plant and
Machinery
Land and
Buildings
£
£
£
£
£
Cost or
valuation
At 01 February 2024
1,549,781
57,063
7,144
626,790
858,784
47,934
1,577
-
46,357
-
Additions
775,000
-
-
-
775,000
Revaluations
At 31 January 2025
673,147
7,144
58,640
2,372,715
1,633,784
Provision for depreciation and impairment
At 01 February 2024
617,237
49,600
2,309
565,328
-
Charge for year
20,518
1,519
967
18,032
-
At 31 January 2025
637,755
51,119
3,276
583,360
-
At 31 January 2025
Net book value
1,633,784
89,787
3,868
7,521
1,734,960
At 31 January 2024
858,784
61,462
4,835
7,463
932,544
In respect of certain fixed assets stated at valuations, the comparable historical cost and depreciation values are as
follows:
Historical cost
£
263,085
At 01 February 2024
263,085
Net historical cost value:
At 31 January 2024
At 31 January 2025
263,085
The Freehold Property was revalued at £1,600,000.
3. Inventories
2024
2025
£
£
Stocks
226,839
243,106
4 of 5
7
For the year ended 31 January 2025
Diamond Photofoil Ltd
Notes to the Financial Statements Continued
4. Trade and other receivables
2024
2025
£
£
Trade debtors
114,685
149,726
Amounts owed by group undertakings and participating interests
180,077
109,493
Other debtors
7,174
117,641
376,860
301,936
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
164,930
151,324
Taxation and social security
7,034
5,943
Other creditors
23,972
111,470
195,936
268,737
6. Reserves
Total
£
Revaluation reserve at 01 February 2024
595,699
Revaluation of fixed assets
775,000
1,370,699
Revaluation reserve at 31 January 2025
7. Average number of persons employed
During the year the average number of employees was 4 (2024 : 5)
5 of 5