DIAMOND ICHINA LTD

Company Registration Number:
11681821 (England and Wales)

Unaudited abridged accounts for the year ended 30 April 2025

Period of accounts

Start date: 01 May 2024

End date: 30 April 2025

DIAMOND ICHINA LTD

Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet
Notes

DIAMOND ICHINA LTD

Balance sheet

As at 30 April 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Tangible assets: 3 150,517 211,183
Total fixed assets: 150,517 211,183
Current assets
Stocks: 464,588 539,320
Debtors: 4 312,860 400,110
Cash at bank and in hand: 316,724 23,521
Total current assets: 1,094,172 962,951
Creditors: amounts falling due within one year: 5 (426,102) (445,050)
Net current assets (liabilities): 668,070 517,901
Total assets less current liabilities: 818,587 729,084
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): 818,587 729,084
Capital and reserves
Called up share capital: 1 1
Share premium account: 79,999 79,999
Revaluation reserve:620,88620,886
Profit and loss account: 717,701 628,198
Shareholders funds: 818,587 729,084

The notes form part of these financial statements

DIAMOND ICHINA LTD

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 19 December 2025
and signed on behalf of the board by:

Name: Mr W Wu
Status: Director

The notes form part of these financial statements

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover shown in the profit and loss account represents sales arising during the period, excluding Value Added Tax, from the principal activity of the company.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Fixtures and fittings at 10%-20% on cost and Motor vehicles at 25% reducing balance.

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

2. Employees

2025 2024
Average number of employees during the period 16 14

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

3. Tangible Assets

Total
Cost £
At 01 May 2024 281,740
Additions 3,167
At 30 April 2025 284,907
Depreciation
At 01 May 2024 70,557
Charge for year 63,833
At 30 April 2025 134,390
Net book value
At 30 April 2025 150,517
At 30 April 2024 211,183

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

4. Debtors

Trade debtors £237,602 (2024: £225,080); Other debtors £35,372 (2023: £140,669); Prepayments £39,886 (2024: £34,361)

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

5. Creditors: amounts falling due within one year note

Trade creditors £363,161 (2024: 413,045); Taxation and social security £53,632 (2024: £24,399); Other creditors £9,310 (2024: £7,606)

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

6. Revaluation reserve

2025
£
Balance at 01 May 2024 20,886
Surplus or deficit after revaluation 0
Balance at 30 April 2025 20,886

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

7. Financial commitments

Leasing commitments: As at 30 April 2025, the company had annual commitments under non-cancellable operating leases detailed as follows: Land and buildings operating leases which expire between 2 and 5 years - £43,350 (2024: £43,350)

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

8. Loans to directors

Name of director receiving advance or credit: Mr W Wu
Description of the loan: Loan for home improvements
£
Balance at 01 May 2024 15,000
Advances or credits repaid: 15,000
Balance at 30 April 2025 0

The company's interest free loans to its directors were at the period end: Mr S W Guan £nil (2024: £nil) and Mr W Wu £nil (2024: £15,000).

DIAMOND ICHINA LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

9. Related party transactions

The company paid £nil dividend to its directors during the period.