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Registered number: 11542694 DIAMOND ROOFING & GUTTERING SERVICES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
DIAMOND ROOFING & GUTTERING SERVICES LTD REGISTERED NUMBER: 11542694 BALANCE SHEET AS AT 31 MARCH 2025
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 25,878 |  | 34,535
|  |  | 25,878 |  | 34,535
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 60,611 |  | 77,282 |
Cash at bank and in hand | 6 | 2,205 |  | 16,873 |
|  | 62,816 |  | 94,155 |
Creditors: amounts falling due within one year | 7 | (85,437) |  | (96,382) |
Net current liabilities |  |  | (22,621) |  | (2,227)
Total assets less current liabilities |  |  | 3,257 |  | 32,308
Creditors: amounts falling due after more than one year | 8 |  | (10,000) |  | (24,075)
Deferred tax |  | (4,917) |  | (6,572) |
|  |  | (4,917) |  | (6,572)
Net (liabilities)/assets |  |  | (11,660) |  | 1,661
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (11,760) |  | 1,561
|  |  | (11,660) |  | 1,661
Page 1
DIAMOND ROOFING & GUTTERING SERVICES LTD REGISTERED NUMBER: 11542694 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025.
Mr D Grubiak
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
DIAMOND ROOFING & GUTTERING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Diamond Roofing & Guttering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11542694. The registered office is Old Station Road, Loughton, Essex, IG10 4PL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
DIAMOND ROOFING & GUTTERING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | Reducing balance basis
|  |  |  | Motor vehicles | - | 25% | Reducing balance basis
|  |  |  | Fixtures and fittings | - | 20% | Reducing balance basis
|  |  |  | Computer equipment | - | 33% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | 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.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term 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.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
DIAMOND ROOFING & GUTTERING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | Operating leases: the Company as lessee
Leases are classified as finance leases whenver the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 5
DIAMOND ROOFING & GUTTERING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2024 | 851 | 73,387 | 2,251 | 397 | 76,886
| At 31 March 2025 | 851 | 73,387 | 2,251 | 397 | 76,886
| Depreciation |  |  |  |  |
| At 1 April 2024 | 560 | 40,267 | 1,392 | 132 | 42,351
| Charge for the year on owned assets | 73 | 8,280 | 172 | 132 | 8,657
| At 31 March 2025 | 633 | 48,547 | 1,564 | 264 | 51,008
| Net book value |  |  |  |  |
| At 31 March 2025 | 218 | 24,840 | 687 | 133 | 25,878
| At 31 March 2024 | 290 | 33,120 | 860 | 265 | 34,535
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,210 | 39,734
| Other debtors | 53,105 | 31,440
| Prepayments and accrued income | 3,296 | 3,128
| Amounts recoverable on long-term contracts | - | 2,980
|  | 60,611 | 77,282
Page 6
DIAMOND ROOFING & GUTTERING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,205 | 16,873
|  | 2,205 | 16,873
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 2,696 | 8,275
| Corporation tax | - | 5,922
| Other taxation and social security | 639 | 5,042
| Obligations under finance lease and hire purchase contracts | 4,075 | 4,075
| Other creditors | 65,886 | 61,142
| Accruals and deferred income | 2,141 | 1,926
|  | 85,437 | 96,382
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 20,000
| Net obligations under finance leases and hire purchase contracts | - | 4,075
|  | 10,000 | 24,075
Page 7
DIAMOND ROOFING & GUTTERING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
|  | 10,000 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | 10,000 | 20,000
|  | 10,000 | 20,000
|  | 20,000 | 30,000
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | - | 4,075
|  | - | 4,075
Page 8