1 April 2024 v2025.83.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity0falsetruexbrli:purexbrli:sharesiso4217:GBP093511152024-04-012025-03-31093511152025-03-31093511152024-03-3109351115core:WithinOneYear2025-03-3109351115core:WithinOneYear2024-03-3109351115core:AfterOneYear2025-03-3109351115core:AfterOneYear2024-03-3109351115core:ShareCapital2025-03-3109351115core:ShareCapital2024-03-3109351115core:OtherReservesSubtotal2025-03-3109351115core:OtherReservesSubtotal2024-03-3109351115core:RetainedEarningsAccumulatedLosses2025-03-3109351115core:RetainedEarningsAccumulatedLosses2024-03-3109351115bus:Director12024-04-012025-03-3109351115bus:RegisteredOffice2024-04-012025-03-3109351115core:OfficeEquipment2024-04-012025-03-31093511152023-04-012024-03-3109351115core:PlantMachinery2025-03-3109351115core:PlantMachinery2024-04-0109351115core:PlantMachinery2024-04-012025-03-3109351115core:PlantMachinery2024-03-3109351115core:CostValuation2024-04-0109351115core:CostValuation2025-03-310935111512024-04-012025-03-3109351115countries:EnglandWales2024-04-012025-03-3109351115bus:AuditExemptWithAccountantsReport2024-04-012025-03-3109351115bus:PrivateLimitedCompanyLtd2024-04-012025-03-3109351115bus:SmallEntities2024-04-012025-03-3109351115bus:FullAccounts2024-04-012025-03-31
Company registration number:
09351115
Diamond Om Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Diamond Om Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Diamond Om Ltd
Year ended
31 March 2025
As described on the statement of financial position, the Board of Directors of
Diamond Om Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 March 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
WD Associates
Cardinal Point
Park Road
RICKMANSWORTH
WD3 1RE
United Kingdom
Date:
19 August 2025
Diamond Om Ltd
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 5
67
 
339
 
Investments 6
42,000
 
42,000
 
42,067
 
42,339
 
Current assets    
Debtors 7
8,248
 
3,500
 
Investments 8
7,500
 
7,500
 
Cash at bank and in hand
6,299
 
31,537
 
22,047
 
42,537
 
Creditors: amounts falling due within one year 9
(20,897
)
(36,206
)
Net current assets
1,150
 
6,331
 
Total assets less current liabilities 43,217   48,670  
Creditors: amounts falling due after more than one year 10
(30,127
)
(37,359
)
Net assets
13,090
 
11,311
 
Capital and reserves    
Called up share capital
100
 
100
 
Other reserves
5,000
 
5,000
 
Profit and loss account
7,990
 
6,211
 
Shareholders funds
13,090
 
11,311
 
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.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
19 August 2025
, and are signed on behalf of the board by:
Dr V De Vidal
Director
Company registration number:
09351115
Diamond Om Ltd
Notes to the Financial Statements
Year ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
WD Associates Cardinal Point
,
Park Road
,
Rickmansworth
,
WD3 1RE
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
25% straight line

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024:
2
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 April 2024
and
31 March 2025
1,087
 
Depreciation  
At
1 April 2024
748
 
Charge
272
 
At
31 March 2025
1,020
 
Carrying amount  
At
31 March 2025
67
 
At 31 March 2024
339
 

6 Investments

Loans to group undertakings and participating interests
£
Cost  
At
1 April 2024
42,000
 
At
31 March 2025
42,000
 
Impairment  
At
1 April 2024
and
31 March 2025
-  
Carrying amount  
At
31 March 2025
42,000
 
At 31 March 2024
42,000
 

7 Debtors

20252024
££
Trade debtors
8,248
 
3,500
 

8 Investments

20252024
££
Other current asset investments
7,500
 
7,500
 

9 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
7,232
 
7,231
 
Other creditors
13,665
 
28,975
 
20,897
 
36,206
 

10 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
30,127
 
37,359