IRIS Accounts Production v25.4.0.155 14053597 director 1.5.24 30.4.25 30.4.25 0 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14053597 2024-04-30 14053597 2025-04-30 14053597 2024-05-01 2025-04-30 14053597 2023-04-30 14053597 2023-05-01 2024-04-30 14053597 2024-04-30 14053597 ns15:EnglandWales 2024-05-01 2025-04-30 14053597 ns14:PoundSterling 2024-05-01 2025-04-30 14053597 ns10:Director1 2024-05-01 2025-04-30 14053597 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14053597 ns10:SmallEntities 2024-05-01 2025-04-30 14053597 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14053597 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 14053597 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14053597 ns10:FullAccounts 2024-05-01 2025-04-30 14053597 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 14053597 ns10:RegisteredOffice 2024-05-01 2025-04-30 14053597 ns5:CurrentFinancialInstruments 2025-04-30 14053597 ns5:CurrentFinancialInstruments 2024-04-30 14053597 ns5:Non-currentFinancialInstruments 2025-04-30 14053597 ns5:Non-currentFinancialInstruments 2024-04-30 14053597 ns5:ShareCapital 2025-04-30 14053597 ns5:ShareCapital 2024-04-30 14053597 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 14053597 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 14053597 ns5:CostValuation 2025-04-30 14053597 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 14053597 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 14053597 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-04-30 14053597 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-04-30 14053597 ns10:OrdinaryShareClass1 2025-04-30

REGISTERED NUMBER: 14053597 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| Diamond Property & Investments Ltd |

| Diamond Property & Investments Ltd (Registered number: 14053597) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Diamond Property & Investments Ltd |

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | T Clough

| REGISTERED OFFICE: | 20-22 Wenlock Road

| London

| N1 7GU

| REGISTERED NUMBER: | 14053597 (England and Wales)

| ACCOUNTANTS: | Clive Owen LLP

| Chartered Accountants

| 140 Coniscliffe Road

| DARLINGTON

| Co Durham

| DL3 7RT

| Diamond Property & Investments Ltd (Registered number: 14053597) |

Balance Sheet

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 60 |  | 60 |  |

Investment property | 5 | 527,068 |  | 379,403 |  |

527,128 |  | 379,463 |  |

CURRENT ASSETS

Debtors | 6 | 7,273 |  | 9,588 |  |

Cash at bank | 6,631 |  | 7,206 |  |

13,904 |  | 16,794 |  |

CREDITORS

Amounts falling due within one year | 7 | (219,324 | ) | (165,582 | ) |

NET CURRENT LIABILITIES | (205,420 | ) | (148,788 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 321,708 |  | 230,675 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (373,006 | ) | (245,181 | ) |

NET LIABILITIES | (51,298 | ) | (14,506 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | (51,398 | ) | (14,606 | ) |

SHAREHOLDERS' FUNDS | (51,298 | ) | (14,506 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| Diamond Property & Investments Ltd (Registered number: 14053597) |

Balance Sheet - continued

30 April 2025

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 director and authorised for issue on 16 January 2026 and were signed by:

T Clough - Director

| Diamond Property & Investments Ltd (Registered number: 14053597) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Diamond Property & Investments 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 the provisions of Section 1A 'Small Entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

| There were no material departures from that standard.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

| Turnover

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

| Income Recognition

| Rental income is recognised in accordance with the contractual terms of the lease.

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

| 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.

| Diamond Property & Investments Ltd (Registered number: 14053597) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The directors assess whether the use of going concern is appropriate i.e. if there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of a least one year from the date the financial statements are approved.

| The company has net liabilities at 30 April 2025. Due to the continuing support of the director it is considered to be a going concern.

| The financial statements are prepared on the going concern basis which assumes that the company will continue to trade. If the company is unable to continue to trade, adjustments would be required to reduce the value of the assets to their recoverable amounts, to provide for any further liabilities that might arise and to analyse long term liabilities as current liabilities.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 60 |  |

| NET BOOK VALUE

| At 30 April 2025 | 60 |  |

| At 30 April 2024 | 60 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024 | 379,403 |  |

| Additions | 147,665 |  |

| At 30 April 2025 | 527,068 |  |

| NET BOOK VALUE

| At 30 April 2025 | 527,068 |  |

| At 30 April 2024 | 379,403 |  |

| Investment property was valued on an open market basis by the director on 30 April 2025. The director considers that open market value has not changed significantly.

| Diamond Property & Investments Ltd (Registered number: 14053597) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 459 |  | - |  |

| Amounts owed by associates | - |  | 7,820 |  |

| Other debtors | 3,393 |  | 1,252 |  |

| Prepayments | 3,421 |  | 516 |  |

7,273 |  | 9,588 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans | 2,568 |  | 409 |  |

| Trade creditors | 2,854 |  | 607 |  |

| Amounts owed to associates | 54,172 |  | - |  |

| Taxation and social security | - |  | 379 |  |

| Other creditors | 850 |  | - |  |

| Directors' current accounts | 156,120 |  | 162,067 |  |

| Accruals and deferred income | 2,760 |  | 2,120 |  |

219,324 |  | 165,582 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 2,520 |  | 454 |  |

| Other loans - 2-5 years | 7,560 |  | 1,684 |  |

| Other loans more 5yrs instal | 362,926 |  | 243,043 |  |

373,006 |  | 245,181 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 362,926 |  | 243,043 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Mortgage loans | 375,574 |  | 245,590 |  |

| Mortgage loans are secured by the way of a fixed charge over the property they relate to.

| Diamond Property & Investments Ltd (Registered number: 14053597) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RELATED PARTY DISCLOSURES

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Amounts owed to director |  | 156,120 |  | 162,067 |  |

| No interest has been charged.