JM Diamond Cleaning Services Ltd.

JM Diamond Cleaning Services Ltd.
Contents Page
For the year ended 31 May 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

JM Diamond Cleaning Services Ltd. Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Ltd. 31 May 2025 .................................................... Turner Accountancy Ltd. 101 Park Street Motherwell ML1 1PF 24 September 2025 1

JM Diamond Cleaning Services Ltd.
Accountants' Report
For the year ended 31 May 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Ltd.
31 May 2025

....................................................

Turner Accountancy Ltd.
101 Park Street

Motherwell
ML1 1PF
24 September 2025

1

JM Diamond Cleaning Services Ltd.
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	15,703	19,992
		15,703	19,992
Current assets
Debtors		37,130	64,649
Cash at bank and in hand		(11,255)	(4,828)
		25,875	59,821
Creditors: amount falling due within one year		(34,535)	(51,552)
Net current assets		(8,660)	8,269

Total assets less current liabilities		7,043	28,261
Creditors: amount falling due after more than one year		(3,180)	(7,082)
Provisions for liabilities		(3,846)	(4,904)
Net assets		17	16,275

Capital and reserves
Called up share capital		100	100
Profit and loss account		(83)	16,175
Shareholders' funds		17	16,275

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 24 September 2025 and were signed by:

-------------------------------
Janette McPherson
Director

2

JM Diamond Cleaning Services Ltd.
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

JM Diamond Cleaning Services Ltd. is a private company, limited by shares, registered in Scotland, registration number SC566078, registration address 12 Elmpark Grove, Greengairs, Airdrie, Scotland, ML6 7UT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, 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:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 9 (2024 : 12).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 June 2024	1,101	-	-	1,101
Additions	-	24,245	832	25,077
Disposals	-	-	-	-
At 31 May 2025	1,101	24,245	832	26,178
Depreciation
At 01 June 2024	249	5,105	-	5,354
Charge for year	128	4,785	208	5,121
On disposals	-	-	-	-
At 31 May 2025	377	9,890	208	10,475
Net book values
Closing balance as at 31 May 2025	724	14,355	624	15,703
Opening balance as at 01 June 2024	852	19,140	-	19,992

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Registered Number: SC566078
Scotland
JM DIAMOND CLEANING SERVICES LTD.

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025