REGISTERED NUMBER: 10767098 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2025

for

DYMOND DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Adrian Dymond

G C Dymond

REGISTERED OFFICE:

49 Silver Birches

Hook Road

Ampfield

Romsey

Hampshire

SO51 9DB

REGISTERED NUMBER:

10767098 (England and Wales)

ACCOUNTANTS:

Graham Martin & Co

Accountants

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

FIXED ASSETS

Tangible assets

4

193

-

CURRENT ASSETS

Debtors

5

7,955

5,223

Cash at bank

12,573

45,488

20,528

50,711

CREDITORS

Amounts falling due within one year

6

9,351

8,142

NET CURRENT ASSETS

11,177

42,569

TOTAL ASSETS LESS CURRENT LIABILITIES

11,370

42,569

CREDITORS

Amounts falling due after more than one year

7

-

(4,549

)

PROVISIONS FOR LIABILITIES

(37

)

-

NET ASSETS

11,333

38,020

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,233

37,920

SHAREHOLDERS' FUNDS

11,333

38,020

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th December 2025 and were signed on its behalf by:

Mr Adrian Dymond - Director

1.	STATUTORY INFORMATION

Dymond Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st June 2024

4,147

Additions

290

At 31st May 2025

4,437

DEPRECIATION

At 1st June 2024

4,147

Charge for year

97

At 31st May 2025

4,244

NET BOOK VALUE

At 31st May 2025

193

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,762

5,040

Other debtors

193

183

7,955

5,223

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,549

4,549

Taxation and social security

2,628

1,760

Other creditors

2,174

1,833

9,351

8,142

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,549

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st May 2025 and 31st May 2024:

2025

2024

£

£

Mr Adrian Dymond

Balance outstanding at start of year

23

2,731

Amounts advanced

4,506

4,092

Amounts repaid

(4,232

)

(6,800

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

297

23

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Adrian Dymond.