Acorah Software Products - Accounts Production 16.6.950 false true false 12 April 2024 30 April 2025 30 April 2025 15640187 Mr Krishna Sholapurwala Mrs Krupa Trivedi Mrs Krupa Trivedi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15640187 2024-04-11 15640187 2025-04-30 15640187 2024-04-12 2025-04-30 15640187 frs-core:CurrentFinancialInstruments 2025-04-30 15640187 frs-core:ShareCapital 2025-04-30 15640187 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 15640187 frs-bus:PrivateLimitedCompanyLtd 2024-04-12 2025-04-30 15640187 frs-bus:FilletedAccounts 2024-04-12 2025-04-30 15640187 frs-bus:SmallEntities 2024-04-12 2025-04-30 15640187 frs-bus:AuditExempt-NoAccountantsReport 2024-04-12 2025-04-30 15640187 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-12 2025-04-30 15640187 frs-bus:OrdinaryShareClass1 2024-04-12 2025-04-30 15640187 frs-bus:OrdinaryShareClass1 2025-04-30 15640187 frs-bus:Director1 2024-04-12 2025-04-30 15640187 frs-bus:Director2 2024-04-12 2025-04-30 15640187 frs-bus:CompanySecretary1 2024-04-12 2025-04-30 15640187 frs-countries:EnglandWales 2024-04-12 2025-04-30
Registered number: 15640187
The Diamond Port UK Ltd
Unaudited Financial Statements
For the Period 12 April 2024 to 30 April 2025
More Group (Accounting) Limited
The Diamond Port UK Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—5

Page 1
The Diamond Port UK Ltd
Company Information
For the Period 12 April 2024 to 30 April 2025
Company Information

Directors | Mr Krishna Sholapurwala
| Mrs Krupa Trivedi
Secretary | Mrs Krupa Trivedi
Company Number | 15640187
Registered Office | Level 30, The Leadenhall Building
| 122 Leadenhall Street
| London
| EC3V 4AB
Accountants | More Group (Accounting) Limited
| 1 Giltspur Street
| Farringdon
| London
| EC1A 9DD

Page 1
Page 2
The Diamond Port UK Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 15640187

| 30 April 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Stocks | 4 | 172,809 |
Debtors | 5 | 11,383 |
Cash at bank and in hand |  | 6,100 |
|  | 190,292 |
Creditors: Amounts Falling Due Within One Year | 6 | (187,656 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,636
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,636
NET ASSETS |  |  | 2,636
CAPITAL AND RESERVES
Called up share capital | 7 |  | 500
Profit and Loss Account |  |  | 2,136
SHAREHOLDERS' FUNDS |  |  | 2,636

For the period ending 30 April 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Krishna Sholapurwala Director
28/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Diamond Port UK Ltd
Notes to the Financial Statements
For the Period 12 April 2024 to 30 April 2025
Notes to the Financial Statements
1. General Information
The Diamond Port UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15640187 . The registered office is Level 30, The Leadenhall Building, 122 Leadenhall Street, London, EC3V 4AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not discounted.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction where they are subsequently carried at amortised cost using effective interest method. Financial liabilities that constitute a financing transaction are measured at present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not discounted.
Debt instruments are subsequently carried at amortised cost, using effective interest rate method.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in ordinary course of business from suppliers. Amounts payable under trade creditors classified as current liabilities if payment is due within one year or less. If not they presented as non-current liabilities. Trade creditors recognised initially at transaction price and subsequently measured amortised cost using effective interest method.
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The Diamond Port UK Ltd
Notes to the Financial Statements (continued)
For the Period 12 April 2024 to 30 April 2025
2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Stocks

| 30 April 2025
--- | ---
| £
Stock | 172,809

5. Debtors

| 30 April 2025
--- | ---
| £
Due within one year
Trade debtors | 10,883
Other debtors | 500
| 11,383

6. Creditors: Amounts Falling Due Within One Year

| 30 April 2025
--- | ---
| £
Trade creditors | 170,587
Other creditors | 3,730
Taxation and social security | 13,339
| 187,656

Page 4
Page 5
The Diamond Port UK Ltd
Notes to the Financial Statements (continued)
For the Period 12 April 2024 to 30 April 2025
7. Share Capital

| 30 April 2025
--- | ---
Allotted, called up but not fully paid | £
500 Ordinary Shares of £ 1.00 each | 500

8. Related Party Transactions
During the year, the company director paid £4,400 on behalf of the company for professional fees.
As at the balance sheet date, the company owed £3,696 to the company director in respect of an interest-free working capital loan. This loan is repayable on demand.
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