Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2025 1 April 2024 false 1 April 2025 5 September 2025 5 September 2025 03024857 D Diamond J Diamond iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03024857 2025-03-31 03024857 2025-09-05 03024857 2025-04-01 2025-09-05 03024857 frs-core:CurrentFinancialInstruments 2025-09-05 03024857 frs-core:PlantMachinery 2025-09-05 03024857 frs-core:PlantMachinery 2025-03-31 03024857 frs-core:ShareCapital 2025-09-05 03024857 frs-core:RetainedEarningsAccumulatedLosses 2025-09-05 03024857 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2025-09-05 03024857 frs-bus:FilletedAccounts 2025-04-01 2025-09-05 03024857 frs-bus:SmallEntities 2025-04-01 2025-09-05 03024857 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2025-09-05 03024857 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2025-09-05 03024857 frs-bus:Director1 2025-04-01 2025-09-05 03024857 frs-bus:Director2 2025-04-01 2025-09-05 03024857 frs-countries:EnglandWales 2025-04-01 2025-09-05 03024857 2024-03-31 03024857 2025-03-31 03024857 2024-04-01 2025-03-31 03024857 frs-core:CurrentFinancialInstruments 2025-03-31 03024857 frs-core:ShareCapital 2025-03-31 03024857 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03024857
Diamond Fusing And Heating Ltd
Unaudited Financial Statements
For the Period 1 April 2025 to 5 September 2025
SJK
Diamond Fusing And Heating Ltd
Contents
Contents

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

Page 1
Diamond Fusing And Heating Ltd
Balance Sheet
As At 5 September 2025
Balance Sheet
Registered number: 03024857

| 5 September 2025 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 5 | - |  | 3,188 |
Cash at bank and in hand |  | - |  | 6,503 |
|  | - |  | 9,691 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,939 ) |  | (10,089 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,939 ) |  | (398 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,939 ) |  | (398 )
NET LIABILITIES |  |  | (2,939 ) |  | (398 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (3,039 ) |  | (498 )
SHAREHOLDERS' FUNDS |  |  | (2,939) |  | (398)

For the period ending 5 September 2025 the company was entitled to exemption from audit 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.
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

D Diamond Director | J Diamond Director
13/02/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Diamond Fusing And Heating Ltd
Notes to the Financial Statements
For the Period 1 April 2025 to 5 September 2025
Notes to the Financial Statements
1. General Information
Diamond Fusing And Heating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03024857 . The registered office is 21 Station Lane, Grotton, Oldham, OL4 5QY.
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:
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 31,450
As at 5 September 2025 | 31,450
Depreciation
As at 1 April 2025 | 31,450
As at 5 September 2025 | 31,450
Net Book Value
As at 5 September 2025 | -
As at 1 April 2025 | -

Page 2
Page 3
Diamond Fusing And Heating Ltd
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 5 September 2025
5. Stocks

| 5 September 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 3,188

6. Creditors: Amounts Falling Due Within One Year

| 5 September 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | 1
Other creditors | 2,940 |  | 10,088
| 2,939 |  | 10,089

7. Share Capital

| 5 September 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3