Diamond Flooring UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06095747

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,664		21,050

			10,664		21,050
CURRENT ASSETS
Stocks	5	204,681		108,280
Debtors	6	410,087		60,558
Cash at bank and in hand		66,631		536,554

		681,399		705,392
Creditors: Amounts Falling Due Within One Year	7	(294,363 )		(348,523 )

NET CURRENT ASSETS (LIABILITIES)			387,036		356,869

TOTAL ASSETS LESS CURRENT LIABILITIES			397,700		377,919

NET ASSETS			397,700		377,919

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			396,700		376,919

SHAREHOLDERS' FUNDS			397,700		377,919

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Diamond Flooring UK Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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 Mark Butcher

Director

24th November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Diamond Flooring UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06095747 . The registered office is Unit 1 Wigwam Lane, Hucknall, Nottingham, NG15 7GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	25% on cost
Motor Vehicles	25% on cost

2.4. 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.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	4	4
Sales, marketing and distribution	2	2

	6	6

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Diamond Flooring UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 June 2024	23,777	70,236	94,013
Additions	1,705	-	1,705

As at 31 May 2025	25,482	70,236	95,718

Depreciation
As at 1 June 2024	23,283	49,680	72,963
Provided during the period	693	11,398	12,091

As at 31 May 2025	23,976	61,078	85,054

Net Book Value
As at 31 May 2025	1,506	9,158	10,664

As at 1 June 2024	494	20,556	21,050

5. Stocks

	2025	2024
	£	£
Stock	204,681	108,280

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	67,466	-
Prepayments and accrued income	12,964	8,561
Other debtors	282,200	-
Deferred tax current asset	2,580	7,223
VAT	44,877	44,774

	410,087	60,558

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	73,079	52,587
Bank loans and overdrafts	27,121	38,726
Other taxes and social security	9,125	25,540
Accruals and deferred income	1,600	1,600
Directors' loan accounts	183,438	230,070

	294,363	348,523

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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Diamond Flooring UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

9. Ultimate Controlling Party

The company's ultimate controlling party is Mark Butcher by virtue of his ownership of 90% of the issued share capital in the company.