Diamond Capital Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03410117

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		108		144

			108		144
CURRENT ASSETS
Investments	5	248,669		253,161
Cash at bank and in hand		51		41

		248,720		253,202
Creditors: Amounts Falling Due Within One Year	6	(31,157 )		(25,377 )

NET CURRENT ASSETS (LIABILITIES)			217,563		227,825

TOTAL ASSETS LESS CURRENT LIABILITIES			217,671		227,969

Creditors: Amounts Falling Due After More Than One Year	7		(9,905 )		(12,179 )

NET ASSETS			207,766		215,790

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			207,762		215,786

SHAREHOLDERS' FUNDS			207,766		215,790

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Diamond Capital Investments Ltd

Balance Sheet (continued)

As At 31 March 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 A K Gogna

Director

23 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Diamond Capital Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03410117 . The registered office is 103 Coopers Road, Handworth Wood, Birmingham, B20 2JX.

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 and from the rendering of services. 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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Computer Equipment

25% on reducing balance

2.4. 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.

2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Diamond Capital Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	8,489

As at 31 March 2025	8,489

Depreciation
As at 1 April 2024	8,345
Provided during the period	36

As at 31 March 2025	8,381

Net Book Value
As at 31 March 2025	108

As at 1 April 2024	144

5. Current Asset Investments

	2025	2024
	£	£
Listed investments	121,614	125,798
Other investments, held for sale	127,055	127,363

	248,669	253,161

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,000	2,000
Other loans	13,375	11,407
Other creditors	15,782	11,970

	31,157	25,377

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	9,905	12,179

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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